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Elusione e libertà di scelta delle forme giuridiche [Nota a sentenza Corte di cassazione, Sez. trib., sentenza n. 31772 del 5 dicembre 2019, Pres. Cirillo, Rel. Cataldi]
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Elusione e libertà di scelta delle forme giuridiche [Nota a sentenza Corte di cassazione, Sez. trib., sentenza n. 31772 del 5 dicembre 2019, Pres. Cirillo, Rel. Cataldi]

Giuseppe Zizzo
Rassegna tributaria, Vol.63(2, 2020), pp.567-577
Wolters Kluwer
2020

Abstract

Abuso del diritto
In the decision commented, correctly, the Supreme Court denies that, when there are alternative solutions for reaching a certain economic and legal outcome, the abusive nature of the arrangement considered should be ruled out in contemplation of its outcome. The freedom to choose the least taxed way does not imply that the instruments adopted are irrelevant. It is therefore necessary to verify the reasonableness, according to business and market practices, of such instruments.
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