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...

Il recentissimo intervento della Corte di Cassazione, Sezione Tributaria, n. 7493 del 15 aprile 2016 in materia di repressione al fenomeno del Transfer Pricing....

After the European Justice Court´s latest verdicts, the national law might determine the exemption from VAT on imports if the imported goods, which are also destined to a bonded warehouse, are physically introduced in this mechanism. However, in acco...

The PRINCIPLE of non-refoulement, encoded in Article 33 of the Geneva Convention on the Status of Refugees, expects no State to reject refugees towards territories where their freedom would be threatened due to discrimination of any kind. This princi...

European political forces have recently agreed on a possible introduction of the net neutrality PRINCIPLE in the European system; the European institutions will release a normative text on this matter. But what is net neutrality? And how can it influ...