Siamo lieti di comunicare che il 3 aprile 2019 dalle ore 16.00 alle ore 17.30 l’Avv Gabriele Escalar interverrà con gli amici Ivan Vacca e Paolo Petrangeli all’incontro su “LE MISURE DI CONTRASTO DELL’ELUSIONE FISCALE INTERNAZIONALE NELLA NORMATIVA DI ATTUAZIONE DELLE DIRETTIVE ATAD”, che si terrà al Salone del Risparmio presso Milano Congressi.
Abuse of Law
The Firm advises clients on the risk of challenges based on the abuse of law in tax matters, particularly in connection with extraordinary transactions, business reorganizations, intangible assets, and real estate operations. We also assist clients in mitigating such risks, drawing on the most recent case law and on the experience gained through our defence...
Taxation of Individuals
Our Firm provides advisory and representation services through the preparation of studies and legal opinions, as well as through expert advocacy in tax ruling procedures and at all stages of tax litigation, from the Tax Courts to national and European High Courts, with respect to the taxation of individuals, including: identification of the tax residence...
Real Estate Taxation
Our Firm provides advisory and representation services through the preparation of studies and legal opinions, as well as through expert advocacy in tax ruling procedures and at all stages of tax litigation, from the Tax Courts to national and European High Courts, with respect to real estate taxation, and more specifically in: the direct tax...
VAT
The Firm provides advisory and representation services through the preparation of studies and legal opinions, as well as through expert advocacy in tax ruling procedures and at all stages of tax litigation — from the Tax Courts to national and European High Courts, including legal assistance before the Courts of Appeal and other higher courts...
Per una rilettura critica della nozione unionale di abuso del diritto fiscale
Corr. Trib. 2019, p. 291 e segg. La Corte di giustizia UE ha elaborato una nozione unitaria di abuso del diritto unionale in materia fiscale, che si articola, da una parte, in un presupposto soggettivo costituito dallo scopo essenziale di ottenere un vantaggio fiscale desumibile dalla presenza di una costruzione di puro artificio non giustificata da ragioni commerciali e, dall’altra, in un presupposto oggettivo costituito...






