Abuso Del Diritto Ed Elusione Fiscale
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Abuso Del Diritto Ed Elusione Fiscale
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Author : Giuseppe Zizzo
language : it
Publisher: G Giappichelli Editore
Release Date : 2017-02-01
Abuso Del Diritto Ed Elusione Fiscale written by Giuseppe Zizzo and has been published by G Giappichelli Editore this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-02-01 with Law categories.
Elusione Ed Abuso Del Diritto Tributario
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Author : Guglielmo Maisto
language : it
Publisher: Giuffrè Editore
Release Date : 2009
Elusione Ed Abuso Del Diritto Tributario written by Guglielmo Maisto and has been published by Giuffrè Editore this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Law categories.
Elusione Fiscale E Abuso Del Diritto Prospettive Future Tra Luci Ed Ombre
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Author : Daniele Tulliani
language : en
Publisher: Lulu.com
Release Date : 2013-10
Elusione Fiscale E Abuso Del Diritto Prospettive Future Tra Luci Ed Ombre written by Daniele Tulliani and has been published by Lulu.com this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10 with Law categories.
La sentenza Dolce & Gabbana del 2012 segna un'importante cambio di tendenza della Giurisprudenza in merito alla rilevanza penale dell'elusione fiscale e più in generale dell'abuso del diritto. Il presente trattato, dopo aver analizzato la nascita e gli sviluppi del concetto di elusione fiscale e di abuso del diritto, si concentra sull'esperienza italiana, soffermandosi in particolare sui modi in cui la nostra Giurisprudenza ha recepito nel corso degli anni gli orientamenti comunitari e come li abbia poi disattesi nel corso del tempo, talvolta senza un'adeguata legittimazione normativa, generando un'ulteriore problema: l'abuso dell'abuso del diritto. In conclusione ci si soffermerà sull'esigenza della positivizzazione di una norma antiabuso in Italia al fine di combattere quell'incertezza del diritto che spesso costituisce discriminante per le decisioni di investimento di operatori italiani e stranieri.
Abuso Del Diritto Ed Elusione Fiscale
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Author : Pasquale Pistone
language : it
Publisher:
Release Date : 1995
Abuso Del Diritto Ed Elusione Fiscale written by Pasquale Pistone and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Law categories.
Abuso Del Diritto Tributario
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Author : Maria Villani
language : it
Publisher: G Giappichelli Editore
Release Date : 2017-10-06
Abuso Del Diritto Tributario written by Maria Villani and has been published by G Giappichelli Editore this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-06 with Law categories.
Elusione Fiscale E Abuso Del Diritto L Aggiramento Degli Obblighi Impositivi Tra Legittimo Risparmio Ed Evasione Fiscale
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Author : Giovambattista Palumbo
language : it
Publisher:
Release Date : 2012
Elusione Fiscale E Abuso Del Diritto L Aggiramento Degli Obblighi Impositivi Tra Legittimo Risparmio Ed Evasione Fiscale written by Giovambattista Palumbo and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Law categories.
The Impact Of Community Law On Tax Treaties Issues And Solutions
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Author : Pasquale Pistone
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2002-03-11
The Impact Of Community Law On Tax Treaties Issues And Solutions written by Pasquale Pistone and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-03-11 with Business & Economics categories.
Study on the question of harmonization of direct taxation among European Community Member States: how Member States must comply with EC Law as they apply their tax treaties, how EC law regulates cross-border tax issues within the Community, and how EC law affects tax treaties between EU Member States and third countries. The book provides expert commentary on 27 leading tax cases from the European Court of Justice, and gives the proposal of EC Model Tax Convention, which combines existing provisions of international tax law with the principles of Community tax law.
The Routledge Companion To Tax Avoidance Research
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Author : Nigar Hashimzade
language : en
Publisher: Routledge
Release Date : 2017-10-02
The Routledge Companion To Tax Avoidance Research written by Nigar Hashimzade and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-02 with Business & Economics categories.
An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was –recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood. This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic. The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.
Abuse Of Eu Law And Regulation Of The Internal Market
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Author : Alexandre Saydé
language : en
Publisher: Bloomsbury Publishing
Release Date : 2014-12-01
Abuse Of Eu Law And Regulation Of The Internal Market written by Alexandre Saydé and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-12-01 with Law categories.
How can the concept of abuse of European Union law – which can be defined as undesirable choice of law artificially made by a private citizen – generate so much disagreement among equally intelligent individuals? Seeking to transcend the classical debate between its supporters and adversaries, the present study submits that the concept of abuse of EU law is located on three major fault-lines of EU law, which accounts for the well-established controversies in the field. The first fault-line, which is common to all legal orders, opposes legal congruence (the tendency to yield equitable legal outcomes) to legal certainty (the tendency to yield predictable legal outcomes). Partisans of legal congruence tend to advocate the prohibition of abuses of law, whereas partisans of legal certainty tend to oppose it. The second fault-line is specific to EU law and divides two conceptions of the regulation of the internal market. If economic integration is conceived as the promotion of cross-border competition among private businesses (the paradigm of 'regulatory neutrality'), choices of law must be proscribed as abusive, for they distort business competition. But if economic integration is intended to promote competition among Member States (the paradigm of 'regulatory competition'), choices of law by EU citizens represent a desirable process of arbitrage among national laws. The third and final fault-line corresponds to the tension between two orientations of the economic constitution of the European Union, namely the fear of private power and the fear of public power. Those who fear private power most tend to endorse the prohibition of abuses of law, whereas those who fear public power most tend to reject it. Seen in this way, the concept of abuse of EU law offers a forum in which fundamental questions about the nature and function of EU law can be confronted and examined in a new light. In May 2013, the thesis that this book was based on won the First Edition of the European Law Faculties Association Award for Outstanding Doctoral Thesis.
National Legal Presumptions And European Tax Law
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Author : Claudia Sanò
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-24
National Legal Presumptions And European Tax Law written by Claudia Sanò and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-24 with Law categories.
Determining the burden of proof in tax law cases is usually what contributes most to the case’s outcome. Legal presumptions – those inferences that are laid down in the law rather than being the result of the court’s reasoning – play a critical role in such determinations. This very useful book uncovers the details of such presumptions which are shared among European tax law systems, thus revealing a remarkably clear path through the course of a tax law case in any Member State in the context of EU law. Referring to both legal theory and relevant case law, the author assesses whether and to what extent national legal presumptions may be deemed to be consistent with EU law, and when this is not the case, under which conditions they may be reconciled. The analysis unfolds along such avenues as the following: – the meaning of the concept of legal presumption as developed by legal theory and authoritative academic literature; – special considerations regarding presumptions in customs law, VAT, and direct taxation (harmonized and unharmonized); – how tax authorities use presumptions to simplify the assessment of tax and tackle tax avoidance or evasion, particularly in cross-border situations; – justifications asserted by the Member States in relation to restrictions on fundamental freedoms; and – standards of compatibility for national legal presumptions with EU law resulting from CJEU case law. With reference to national experience, using Italy and Belgium as specific examples, the analysis culminates in an elaboration of criteria for legal presumptions capable of meeting the test of compatibility with EU law. As an in-depth investigation of possible inconsistencies and conditions for the coexistence of EU and Member State tax law, this book will be welcomed by both taxation authority officials and taxpayer counsel. The understanding it imparts on the actual impact of EU law on the recourse to legal presumptions by national tax legislatures and the protection of European taxpayers is unsurpassed.