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“Fiscal profiles of sports sponsorship”, in Diritto e pratica tributaria, 2017, I, pp. 391 et seq.

The article deals with the phenomenon of the tax profiles of sports sponsorships, i.e., the costs incurred by companies to carry out sports sponsorships which, although in the light of the current regulatory framework, are attributable to the range of advertising expenses, are often traced back by case law to those of representation, assuming their lack of relevance. This approach is probably determined by the tacit intent to curb unlawful phenomena not adequately demonstrated by the tax authorities. The article proposes a number of measures aimed at limiting the risk of fraudulent conduct, while at the same time giving certainty to the correct activities.

Francesco Pistolesi - Profili fiscali delle sponsorizzazioni sportive - DOWNLOAD