Suchergebnisse

Il presente lavoro si pone, nella parte iniziale, l'obiettivo di distinguere il fenomeno dell'elusione fiscale rispetto ad altri comportamenti volti ad ottenere un risparmio d'imposta, ovvero finalizzati alla violazione di specifiche norme fiscali, individuandone i caratteri fondamentali nonché le cause determinanti, per poi approfondire l'indagine con riferimento agli strumenti predisposti dal legislatore italiano per contrastare fenomeni di elusione nazionale ed internazionale. Successivamente, analizzando l'iter evolutivo della normativa in materia di elusione fiscale in ambito nazionale, è possibile evincere il tentativo del legislatore italiano di contrastare tale fenomeno, costantemente in evoluzione, attraverso norme non sempre omogenee ma aventi come denominatore comune la volontà di contrastare l'agire fraudolento del soggetto economico, che pone in essere atti formalmente ossequiosi della norma positiva ma in realtà finalizzati all'ottenimento di un indebito risparmio d'imposta: è qui che risulterà interessante confrontare l'approccio che nel tempo ha adottato il legislatore italiano rispetto a quello degli altri Paesi europei, gran parte dei quali hanno inteso trattare il fenomeno elusivo equiparandolo al concetto di abuso del diritto. L'ultimo capitolo invece, avrà l'obiettivo di individuare le caratteristiche principali di tale fenomeno, ponendo l'attenzione sulle possibili operazioni elusive contemplate dall'articolo 37 bis, terzo comma del D.P.R. n. 600/1973, in particolare soffermandosi sulla fattispecie tassativamente prevista dallo stesso, quale l'operazione di fusione societaria, tramite l'analisi di alcuni casi specifici.

Dottorato di ricerca in Memoria e materia delle opere d'arte attraverso i processi di produzione, storicizzazione, conservazione e musealizzazione ; The candidate's prop osed project aims to be a contribution in the illustration of the mechanisms and dynamics of the patronage of Cardinal Domenico Amedeo Orsini, including him in the cultural, historica l and socia l context of the 18 th Century. Starting from a study carried out following the histor ical-artistic study methodology, supported by an archival and bibliographic research, the aim is to examine one of the most important Roman and Neopolitan patron s of the second half of the 18th Century and whose personality results having been studied very l ittle. The importance of Cardinal Orsini's patronage stems from the dialectics of opposite religious and mundane tendencies, both present in his existential dynamic: the upper prelate, in effect, is active in two kinds of commissions, that which refers to his Cardina l duties and that which is purely boun d to him being a s ignificant exponent of an imp ortant family. Cardinal Domenico Orsini was a virtuous and culturally informed man, very fond of music and poetry. In the figurative art field, Card inal Orsini had a strong artistic flair, marked by a discreet eclecticism, a character istic which took shape in the granting of important tasks to the most famous painters of that time. The Cardina l was a shrewd observer of the entire Roman and Neopolitan artistic panorama, for this reason his figure will be read as an interdisciplinary key outlining his role in the cities of Rome and Naples. He was also known from a socia l and political point of view, trying to understan d whether the prelate, in the qual ity of patron, proposed himself as a means of cultural and artistic exchan ge between the two cities. In the project it will be interesting to define the relations of favouritism which occurred between the patron and artists and the role that the Cardinal had in promoting the activities of young emerging artists. The position assumed by the cardinal as patron and art lover, favoured the collection of numerous paintings in the family's buildings and outl ining him as a collector. These collections, which today are almost broken up, are instead well defined in the inventories of that time; real unexplored sources of information regarding the histori c-artistic sector. The project foresees research, analysis and the study of this documentation, with a subsequent arrangement of the data directed to favour the identification and collocation of the listed paintings, some of which are conserved in European collections. The events tied to his collection allow a systematic reading of the evolution of a typical collection of the 18th Century, from it's constitution (patronage) to it's organization according to aesthetic princip les (collection, preparation and exposition), and up to it's dispersion determined b y the choices made b y the direct heirs. The Cardina l's role as patron and collector which the project intends defining, will then be analysed in relation to restoration, decoration and furnishing of the Gravina Palace in Naples, considered as a practica l and technica l base on which to set the genera l principles. The re-structur ing and decorating of the 16th Century building took place from 1747 to 1782, directed by the architects Ignazio de Blasio, Mario Gioffredo and Ferdinando Fuga and guided by the Cardinal's shrewd and co mpetent mind. The definition of the Palace's architectura l structure is accompa nied by a pictorial decoration, document ed for about six years, from 1765 to 1772, carried out by a team of artists who worked in the different rooms assigned to them, among whom the names of Francesco De Mura, Giuseppe Bonito and Fedele Fischett i stand out. The custom to inform the commissioner s with precise documentation, letters, reports, maps and drawings, has prov ided accurate new materi al from which speci fic themes emerge i.e. establ ish to which extent the Cardinal could enter upon problems; the freedom of action given to the artists; the social and psych ological elements; the iconographical materia l aspects; the techniques used; the division of work among painters and even the economic aspect of the payment methods of the artists. The project, then, tends to re-build and safeguard the documentary memory, intended as a historic recalling of the contexts in which the work was realised, and it's social, historic and cultural genesis. The commission will therefore be analysed as an expression of a liking and a social behaviour and also as a research of presti ge and self assert ion. The art object will thus be set in the real life of these characters and the meanings of the art works will be placed correct ly in relation to the historic and environmental contexts.

The author discusses the reasons why late Carpaccio has often been considered unable to gain the same success reserved to his contemporaries as Giorgione, Sebastiano del Piombo or the young Titian at the beginning of XVI Century, concluding that this was mainly due to Carpaccio's traditional patrons. They clearly preferred works of art connected to late XV Century Venetian pictorial tradition, probably also because of the difficult and dangerous situation of the Republic from the economic and political point of view, but this doesn't mean that he wasn't sincerely appreciated, as can testify even his last works.

L'articolo esamina le strategie letterarie attraverso le quali opere come le Ecloghe di Virgilio e di Calpurnio Siculo ed i pannelli georgico-bucolici dell'elegia tibulliana 'includono' nel mondo pastorale personaggi legati alla realtà del patronato letterario ; A study on the literary strategies through which Virgil's Bucolics, Tibullus' Elegies and Calpurnius Siculus' Eclogues 'include' literary patrons in the pastoral world.

International audience ; Leonardo's political allegories for his patron Ludovico Sforza are discussed considering their dealings with the semantics of the virtue of prudence.

Letter from Vicenzo Gonzaga, Duke of Mantua (1587-1612), patron of Tasso and Rubens, to Signor Baron (Ambassador for the Holy Roman Emperor) extending hospitality to him whenever he wishes to avail himself of it.

Shakespeare's 2 parts of Henry IV and Henry V are revisited in the light of the constitutional competence inscribed in the plays (with reference to John Fortescue and Thomas Elyot), as of the recently reconstructed political role of the Earl of Essex (A. Gajda 2012), Shakespeare's first patron, reflected in prince Henry. These aspects are connected with the concept of nation inscribed in the plays and with the now better reconstruable background of the Elizabethan social debate. Hence a more complex profile and significance of the 'self-educating' young prince and later king Henry V.

La presente ricerca analizza l'atteggiamento dei vescovi latini avverso la memoria della bizantinocrazia. A tal scopo si considerano due casi paradigmatici come la revisione del dossier agiografico di Lorenzo Maiorano episcopo di Siponto e il cerimoniale caratterizzato dal rito latino inscenato dal vescovo Maurizio per l'anabasi a Catania delle reliquie della santa patrona Agata. ; This paper analyses the reaction of Latin bishops to the memory of Byzantine rule. It explores two case studies: the revision of the hagiographic dossier of Laurentius Maiorano, bishop of Siponto, and the Latin rite ceremony staged by Bishop Maurizio for the procession to Catania of the relics of its patron saint, Agata.

ITALIANO: Lo studio dell'iconografia storica, delle forme architettoniche e artistiche nelle isole di Rodi e Creta consente di individuare vari elementi di convergenza con i territori del Mezzogiorno d'Italia nella prima età moderna, malgrado le diverse traiettorie politiche. Questi elementi scaturiscono dalla circolazione di conoscenze e modelli culturali grazie alla mobilità di nobili e committenti, mercanti e viaggiatori, artisti, architetti e ingegneri. / ENGLISH: The study of historical iconography, architectural and artistic forms in Rhodes and Crete islands allows to identify several common elements with the territories of Southern Italy in the early modern period, despite their different political paths, Those elements result from the circulation of knowledge and cultural models thanks to the mobility of nobles and patrons, merchants and travellers, as well as artists, architects and engineers.