Three years following the Tamerice decision, the Italian Supreme Court seems to have definitively acknowledged that Article 20 of the law on registration tax does not constitute a general anti abuse rule. Last December’s decisions confirm this principle of law and go even further by stating that – notably – Article 20 is a simple rule of interpretation. Accordingly, it cannot be used to counteract the abuse of tax laws, which can be only tackled by the new general anti abuse rule laid down in Article 10-bis of law No. 212 of 2000. However, the Supreme Court’s interpretation of Article 20 raises some concerns since it does not appear consistent with the structure of the registration tax nor with the history and the rationale of Article 20 itself
A tre anni dalla sentenza Tamerice, la Corte di Cassazione sembra essersi attestata sulla natura non antielusiva dell’art. 20 t.u. registro. Le sentenze dello scorso dicembre confermano questo principio e ne stabiliscono un altro, di notevole importanza, secondo il quale l’art. 20, norma d’interpretazione degli atti, non può essere usata per contrastare condotte abusive, oggi punibili solo ai sensi e nei limiti dell’art. 10-bis, l. 212/00. Tuttavia, residuano perplessità sull’interpretazione dell’art. 20 adottata dalla Cassazione, che non sembra coerente con la struttura dell’imposta né con la funzione della norma, guardata anche in una prospettiva storica
Canè, D. (2016). Brevi note sullo stato della giurisprudenza intorno all'art. 20 del t.u. registro. RASSEGNA TRIBUTARIA, 59(3), 649-670.
Brevi note sullo stato della giurisprudenza intorno all'art. 20 del t.u. registro
Canè, D
2016
Abstract
Three years following the Tamerice decision, the Italian Supreme Court seems to have definitively acknowledged that Article 20 of the law on registration tax does not constitute a general anti abuse rule. Last December’s decisions confirm this principle of law and go even further by stating that – notably – Article 20 is a simple rule of interpretation. Accordingly, it cannot be used to counteract the abuse of tax laws, which can be only tackled by the new general anti abuse rule laid down in Article 10-bis of law No. 212 of 2000. However, the Supreme Court’s interpretation of Article 20 raises some concerns since it does not appear consistent with the structure of the registration tax nor with the history and the rationale of Article 20 itselfFile | Dimensione | Formato | |
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Canè_Brevi note sullo stato della giurisprudenza intorno all’art. 20 del T.U. registro_Rass. trib._3_2016.pdf
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