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ABUSO DEL DIRITTO IN MATERIA FISCALE NELLA PROSPETTIVA DELLA CORTE DI GIUSTIZIA

ABUSO DEL DIRITTO IN MATERIA FISCALE NELLA PROSPETTIVA DELLA CORTE DI GIUSTIZIA

Abuso del Diritto in Materia Fiscale Nella Prospettiva Della Corte Di Giustizia

Gianluigi Piemonte

14,01 €
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Editorial:
Lulu Press
Año de edición:
2013
Materia
Teoría general del derecho
ISBN:
9781291666915
14,01 €
IVA incluido
Disponible

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Sobre IBD

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 più di una proposta di legge, ancora inascoltata dal legislatore nazionale. Il dibattito su una eventuale regolazione normativa del fenomeno è ancora molto aperto.

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