I requisiti sostanziali prevalgono sugli inadempimenti formali: sostanza e forma nei tributi armonizzati (IVA e accise)

Translated title of the contribution: [Autom. eng. transl.] The substantive requirements prevail over formal defaults: substance and form in harmonized taxes (VAT and excise duties)

Damiano Peruzza

Research output: Contribution to journal › Article

Abstract

Substance over form doctrine is the main guideline of the Court of Justice regarding Vat and excise duties. The Italian Supreme Court, despite the traditional formal interpretation, is slowly changing his view in accordance to the European principle of proportionality
Translated title of the contribution[Autom. eng. transl.] The substantive requirements prevail over formal defaults: substance and form in harmonized taxes (VAT and excise duties)
Original languageItalian
Pages (from-to)N/A-N/A
JournalRIVISTA TRIMESTRALE DI DIRITTO TRIBUTARIO
Publication statusPublished - 2017

Keywords

  • Sostanza forma agevolazioni proporzionalità corte di giustizia

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