Considerations on the icm calculation basis in the instantly, on term and financed sales

Abstract

The inclusion of the financial burden of interest and monetary correction in the measurement of the calculation basis of the ICM (tax on circulation or operation of Goods) in the various modalities of sale is subject on which the doctrine has been bent and that’s causing numerous controversies in under case law. Therefore, this study aims to clarify the distinguishing features between species in order to sell goods in the long run and funded, in support of the legal and tax understanding about the inclusion or not of the alleged financial increases in the base of the ICM.