Abstract
In the preface to the seminal book ‘Prohibition of Abuse of Law – A New General Principle of EU Law?’1prof. de la Feria relies on the metaphor of ‘reverberation’ in order to account for the creation and development of an EU principle of abuse of law and its impact on the different Member States’ national legal systems. Building on this idea, this article shows how the reverberation metaphor can effectively be used to explain the impact of the EU notion of abuse of law on the Italian tax legal system and the horizontal interaction of this latter system with other Member States’ legislations. On this reading, the first section illustrates the main features of the reverberation process; the second examines the impact of this process on the Italian tax legal system with particular reference to the process of codification of a national General Anti-Abuse Rule (GAAR); finally, the third section attempts a comparison between the Italian and the English anti-abuse provisions in order to work out an example of possible horizontal interaction between the two national systems.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
