The Resource An unwritten anti-abuse principle in the Italian tax system

An unwritten anti-abuse principle in the Italian tax system

Label
An unwritten anti-abuse principle in the Italian tax system
Title
An unwritten anti-abuse principle in the Italian tax system
Creator
Subject
Language
eng
Summary
After summarizing the January 2008 Decision No. 8772 of the Italian Supreme Court (Corte di Cassazione), this note deals with the abuse of law (and/or of rights) doctrine as developed in both Italian and EC law. The effects of the decision on both the Italian tax authorities and taxpayers are then discussed
Citation source
In: European taxation. - Amsterdam. - Vol. 48 (2008),
http://library.link/vocab/creatorName
Innamorato, C
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • anti-avoidance
  • ECJ case law
  • case law
Label
An unwritten anti-abuse principle in the Italian tax system
Instantiates
Publication
Label
An unwritten anti-abuse principle in the Italian tax system
Publication

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