The Resource Criminal relevance of avoidance transactions in Italy : lessons from the Dolce & Gabbana case

Criminal relevance of avoidance transactions in Italy : lessons from the Dolce & Gabbana case

Label
Criminal relevance of avoidance transactions in Italy : lessons from the Dolce & Gabbana case
Title
Criminal relevance of avoidance transactions in Italy : lessons from the Dolce & Gabbana case
Creator
Subject
Language
eng
Summary
This note looks at the circumstances in which tax avoidance will be deemed criminally relevant and, therefore, subject to criminal investigation and potential prosecution. In particular, the authors examine the recent decision of the Supreme Court in the Dolce & Gabbana case wherein it was affirmed that not all tax avoidance behaviour is criminally relevant, but only behaviour that corresponds to a specific form of avoidance expressly set forth by the law
Citation source
In: European taxation. - Amsterdam. - Vol. 52 (2012),
http://library.link/vocab/creatorName
  • Valente, P
  • Caraccioli, I
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax avoidance
  • criminal law
  • case law
Label
Criminal relevance of avoidance transactions in Italy : lessons from the Dolce & Gabbana case
Instantiates
Publication
Label
Criminal relevance of avoidance transactions in Italy : lessons from the Dolce & Gabbana case
Publication

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      52.37366609999999 4.9336932
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