Criminal relevance of avoidance transactions in Italy : lessons from the Dolce & Gabbana case
Resource Information
The work Criminal relevance of avoidance transactions in Italy : lessons from the Dolce & Gabbana case represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Criminal relevance of avoidance transactions in Italy : lessons from the Dolce & Gabbana case
Resource Information
The work Criminal relevance of avoidance transactions in Italy : lessons from the Dolce & Gabbana case represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Criminal relevance of avoidance transactions in Italy : lessons from the Dolce & Gabbana case
- 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),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of Criminal relevance of avoidance transactions in Italy : lessons from the Dolce & Gabbana caseEmbed (Experimental)
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/7GWJpBtZHz8/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/7GWJpBtZHz8/">Criminal relevance of avoidance transactions in Italy : lessons from the Dolce & Gabbana case</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work Criminal relevance of avoidance transactions in Italy : lessons from the Dolce & Gabbana case
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/7GWJpBtZHz8/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/7GWJpBtZHz8/">Criminal relevance of avoidance transactions in Italy : lessons from the Dolce & Gabbana case</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
