Search results for "Abuse of right"

showing 3 items of 3 documents

Commento all'art 17 (divieto dell'abuso di diritto)

2012

The present paper deals with the notion of abuse of right in the field of human rights. Such a notion is used in the frame of the European Convenition on Human Rights, with a deep analysis of the Strasbourg organs case law on art. 17 ECHR. The focus of the paper is the changing role of the abuse of right in such a case law.

Abuse of right European Convention on Human Rights DemocracySettore IUS/13 - Diritto Internazionaleabuso di diritto convenzione europea dei diritti dell'uomo democrazia
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Elusione/abuso del diritto: un quadro d'insieme a margine di una recente sentenza di merito

2020

La sentenza in commento attiene alla configurabilità dell’abuso del diritto, rilevando l’esigenza di individuare se sussistano le condizioni normativamente previste, in particolare la mancanza di sostanza economica nell’operazione posta in essere e il vantaggio fiscale indebito. The ruling in question concerns the abuse of rights. There is the need to identify whether there are the elements provided by law: the lack of economic substance in the transaction put in place and an undue tax advantage.

Tax avoidanceabuse of rightsSettore IUS/12 - Diritto TributarioElusioneabuso del diritto
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Article 54 of the Charter of Fundamental Rights of the European Union on the prohibition of abuse of rights

2022

In this publication, I comment you on Article 54 of the Charter of Fundamental Rights of the European Union on the prohibition of abuse of rights

UNESCO::CIENCIAS JURÍDICAS Y DERECHO::Derecho internacionalprohibition of abuse of rightscharter of fundamental rightseuropean union
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