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ISTITUZIONI DI DIRITTO PUBBLICO
Abuse of right and tax avoidance: an only thing
https://rivista.camminodiritto.it/articolo.asp?id=1373

In light of tax reform, abuse of right and tax avoidance have been unified according to their meanings. Legislative Decree No.156/ 2015 introduced Art. 10 bis in the Taxpayer’s Bill of Rights, which regulates tax avoidance. The insertion in the Law 2...

Autore(i): Martina Pavarese Pubblicazione: Ven, 27 Mag 2016