Giovanni Di Rosa

Abuse of Freedom of Contract and Tax Elusion.

  • Abstract

Informations and abstract

Keywords: Abuse; Fiscal Elusion; Contract; Freedom; Lawfulness.

The issue of abuse of right is examined with respect to relationship between operation fiscally elusive and related consequences in civil law. The recent legislation of 2015 has confirmed the unenforceability administrative of the operation fiscally elusive, without that would result in a judgment of illegality of the elusive operation in civil law.

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