Le disposizioni tributarie per le assicurazioni: cenni

• Autore: Massimo Procopio
• Pagine: 211-241

CAPITOLO X

LE DISPOSIZIONI TRIBUTARIE

PER LE ASSICURAZIONI: CENNI



PREMESSA

Il codice delle assicurazioni contiene, al suo Titolo XIX, Capo I, le disposi-

-

          

         

     

   

       



delle imprese di assicurazione.

Le principali materie contenute nel citato Titolo XIX che meritano una at-

tenta analisi riguardano, in particolare:

  

  

  

     -

       

(art. 353).

    -

    

 -

-



     -

           



            

212  

     -

         

  -

      -

  -

1.

1. 



di integrazione costituito dalle imprese di assicurazione esercenti sia il ramo

-

 

     

   -



effettuata mediante riduzione del capitale sociale.



   -

    

-

-

        

  2      

   -

   

  

 

          

     

-

1  

Disposizioni del codice immediatamente applica-

bili”, in .

2    

         

      -

             

  

  

    -

  -

