Abstract
[Autom. eng. transl.] On the subject of abuse of the law and tax avoidance, perhaps the most delicate point is that which relates to the notion of valid economic reasons: so that these can be found not only in increases in profitability or in management, but also in other economically appreciable interests, such as the safeguarding of the company and its existence, as well as in the pursuit of socially appreciable interests, connected with the dilution of economic activity.
| Translated title of the contribution | [Autom. eng. transl.] Abuse of law, boundaries to be redefined |
|---|---|
| Original language | Italian |
| Pages (from-to) | 29-29 |
| Number of pages | 1 |
| Journal | IL SOLE 24 ORE |
| Publication status | Published - 2009 |
Keywords
- abuso
- cassazione
- diritto
- elusione
- fiscale
- tributario