Title: ABUSO DEL DIRITTO IN MATERIA FISCALE NELLA PROSPETTIVA DELLA CORTE DI GIUSTIZIA (Italian Edition)
Publisher: Lulu.com
Publication Date: 2013
Language: Italian
ISBN 10: 1291666915
ISBN 13: 9781291666915
Binding: Soft cover
Condition: New

About this title

Synopsis

Il testo descrive la figura dell'abuso del diritto in materia tributaria andando alle origini, comunitarie, del fenomeno. La casistica dell'abuso dei propri diritti da parte del contribuente (elusione fiscale ecc.) ha anche sollecitato pi� di una proposta di legge, ancora inascoltata dal legislatore nazionale. Il dibattito su una eventuale regolazione normativa del fenomeno � ancora molto aperto.

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