Italy. An unwritten anti-abuse principle in the Italian tax system

• Autores: Caterina Innamorato
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 8, 2008, págs. 449-453
• Idioma: inglés
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• Resumen

  • 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.