Abstract
[Autom. eng. transl.] The essay deals with the necessary balance between the principles of contributory capacity and the certainty of legal-tax relations, to be interpreted in the context of the interpretation of the provisions of substantial tax law.
| Translated title of the contribution | [Autom. eng. transl.] Abuse of law and necessary balance between principles of equality, contributory capacity and legality |
|---|---|
| Original language | Italian |
| Title of host publication | Contravvenzioni e delitti fiscali nell’era dello scambio internazionale di informazioni |
| Editors | S Vorpe |
| Pages | 591-606 |
| Number of pages | 16 |
| Publication status | Published - 2015 |
Keywords
- abuso del diritto
- capacità contributiva
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