Revirement della Cassazione rispetto ai profili tributari relativi al patto di famiglia

Di Riccardo Lancia -

The paper critically examines the decision 24 December 2020, no. 29506, of the Italian Supreme Court of Cassation concerning family pact’s tax profiles, underlining a jurisprudential revirement with respect to the previous orientation on the matter. It also reconstructs civil and tax regulations of family pact, trying to highlight its essential aspects and, at the same time, the interpretative uncertainties that characterize it.