L’ATTIVITÀ PROFESSIONALE IN FORMA ASSOCIATA TRA LA FRAMMENTARIETÀ DEI MODELLI GIURIDICI E L’INCERTEZZA DELLA QUALIFICAZIONE DEL REDDITO IMPUTABILE AI SOCI

The exercise of professions in associated form faced strong application limits due to statutory constraints - closely related to the relevance of intuitus personae - that have traditionally prevailed against the need to adopt corporation models. Over time, the legislator has gradually reduced these limits, by first providing the establishment of professional associations and then by creating professional corporations (STP) which, only recently, with the enactment of Article 10 of Law n. 183/2011, can also become joint stock companies. The new legislation, however, seems somewhat fragmented and lacking effective and systematic consistency with existing legal models. Also, as far as it is relevant in this context, it appears to have no fiscal regulation for the revenues generated by the corporate professional activity. A definite solution is still missing, but might be found in tax reform, in the unification of the taxation of business and self-employment revenues, aiming at the taxation of revenues from economic activity separately from the revenues of entrepreneurs or professionals, even if they are members of professional corporations.