An unwritten anti-abuse principle in the Italian tax system

Journal
Innamorato, C.
Italy
European Taxation 2008 (Volume 48), No. 8
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.