Legittimo risparmio di imposta, elusione fiscale e abuso del diritto: il Caso "Dolce & Gabbana"

The objective of my work is basically in an attempt to describe the complex phenomenon of tax avoidance, now flanked by the principle of abuse of rights, which has always represented a road used by the taxpayer in order to obtain an undue saving tax, difficult to fight by the legal system of tax law. The aspect that most characterizes the elusive operations and makes it difficult to recognize and to be repressed is that the taxpayer obtains this objective through the use of legal transactions permitted peacefully and governed by the legal system, therefore, through a operation that is "dresses up" as legitimate tax savings. Before the last amendment legislation, the Italian legislature, unlike what has been done in other jurisdictions, has never wanted to introduce a general anti-elusive clause in the tax law, although they understand of its effectiveness in close every stretch mark in the system, because of the fear to assign of the Revenue Agency a power of investigation too broad and therefore potentially damaging to the freedom of private economic initiative which, under Article 41 of the Italian Constitution, suffering only the limit of the public utility... [edited by Author]