Search results for "abuse of rights"
showing 2 items of 2 documents
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.
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