L'ABUSO DEL DIRITTO IN MATERIA TRIBUTARIA

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Abstract

[automatically translated] The abuse of law in the tax field has found a place to be when the Court of Cassation - taking its cue from the Community case - began to make wide application in its judgments, qualifying as abusive certain tax behavior of the taxpayer in which it does not violate any provision of the law had been awarded a tax savings not otherwise obtainable. Thus it offers a powerful weapon to the tax, while forcing the taxpayer to change the risk assessments of the tax syndicatability of certain operations and provide a difficult test. The belated intervention of the legislature is unlikely to have success. The question should be on innovative forms of tax planning as well as of argument and evidence in the case.
Original languageItalian
Pages (from-to)44-59
Number of pages16
JournalANNALI DELLA FACOLTÀ DI ECONOMIA. UNIVERSITÀ DI PALERMO
Volume1
Publication statusPublished - 2013

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