Pagamento di imposte mediante la cessione di beni culturali: una normativa discontinua?

The article analyses the Italian regulation that allows for the dation in payment of cultural property with regard to direct and inheritance taxes. In particular, it describes the historical evolution of the existing legislation, the applicable rules, their modus operandi, and it pieces together their implementation over the years. Finally, a comparison to the French system is instrumental to a better understanding of strengths and weaknesses of the Italian one.