I principi generali della direttiva europea antiabuso in materia di imposte sulle società.

[Autom. eng. transl.] The so-called European anti-abuse directive (n.2016 / 1164 / EU) codifies a definition of the general scope of the principle of abuse of the law concerning only the taxes on companies applied in the EU states. The paper analyzes the general principles of the new fiscal anti-abuse clause, which must be incorporated into national legislation by the year 2018. In particular, it focuses on the compatibility of the European anti-abuse clause with the definition of abuse of the law in force in Italian law and with that elaborated by the jurisprudence of the EU Court of Justice on VAT.