In leases of vehicles, the car tax is payable by the company's landlord and not . He said the Supreme Court by the order of 3928/11. In this case the user was Lombardy Region, which invoked the Law 53/1983, under which is required to pay the person joined the PRA the leasing company, however, appealed to the concept of " dispossession of the vehicle " (art.37 of Law 53/1983) that would allow exemption from payment of road tax, in favor of the owner. But the judges ruled that the divestment in question applies only to causes beyond the control of the owner in the case of a lease, however, there is consensus at the base of the transfer of vehicle availability in-chief to the user. So the argument can not be acceptable. Consequence: stamp is paying the leasing company, until it is annotated with the redemption of the vehicle.
Roberto Mazzanti - Rag. Accountant
Econ-Test
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