Abstract
Almost ten years after the introduction of the general anti-abuse clause, the Ministry of Economy and Finance has issued an interpretative and applicative address on art. 10-bis of the Taxpayer's Rights Statute. It is substantially in line with the interpretative solutions offered in a recurrent manner by administrative practice and with the indications provided in the explanatory report to the draft of Legislative Decree 128/2015, leaving some critical issues unresolved, which deserve a better or different focus.