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Abuso del diritto e necessario bilanciamento tra principi di eguaglianza, capacità contributiva e legalità

Translated title of the contribution: [Autom. eng. transl.] Abuse of law and necessary balance between principles of equality, contributory capacity and legality
  • Paolo Arginelli

Research output: Chapter in Book/Report/Conference proceedingChapter

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 languageItalian
Title of host publicationContravvenzioni e delitti fiscali nell’era dello scambio internazionale di informazioni
EditorsS Vorpe
Pages591-606
Number of pages16
Publication statusPublished - 2015

Keywords

  • abuso del diritto
  • capacità contributiva

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