Mario Miscali

Abuse of tax law, competition and market

  • Abstract

Informations and abstract

Keywords: Abuse of Tax Law; Absence of Economic Substance; Normal Market Conditions.

The paper analyses the recent Italian regulation concerning the anti-abuse taxation (art. 10 bis Law n. 212 of the 27 July 2000) through the perspective of the interest of law. The analysis is mainly focused on that part of the rule which consider, as abusive, all the operations in the absence of economic substance and non compliance with the «normal market conditions». The concept of «normal market conditions», and then the concepts of «market» and «competition» give an axiological relevance to the rule. The principle of market means that each economic operation should be realized in accordance to constitutional principles such as solidarity, equality and free private economic initiative. All private interests, which may be referred to those who makes economic operations, are strongly linked to a public one which is the interest to maintain a competitive market in order to grant to all citizens the same tax treatment.

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