The Resource Abuse of law and tax litigation amnesty procedure

Abuse of law and tax litigation amnesty procedure

Label
Abuse of law and tax litigation amnesty procedure
Title
Abuse of law and tax litigation amnesty procedure
Creator
Subject
Language
eng
Summary
This article gives an overview of the Italian supreme court preliminary question, recently referred to the Court of Justice of the European Union (ECJ), on abuse of law and tax litigation amnesty procedure. The authors elucidate the concepts of 'abuse of law' and 'tax litigation amnesty procedure' through a study of a few judgments on the issues in the backdrop of the questions so referred
Citation source
In: Tax planning international : European tax service. - London. - Vol. 13 (2011),
http://library.link/vocab/creatorName
  • Valz, C
  • La Pietra, L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • abuse of law
  • procedural tax law
  • tax amnesty
  • ECJ case law
Label
Abuse of law and tax litigation amnesty procedure
Instantiates
Publication
Label
Abuse of law and tax litigation amnesty procedure
Publication

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