Tax and Civil Approaches to the Phenomenon of Abusive Practices

Tax and Civil Approaches to the Phenomenon of Abusive Practices

On the next April 26th, Federica Bardini, from BM&A law firm, will participate to a debate at Max-Planck-Institut für Steuerrecht und Öffentliche Finanzen in Munich, on the theme "Tax and Civil Approaches to the Phenomenon of Abusive Practices". 

The presentation is aimed to shed a light on the consequences of abusive practices in the field of tax and civil law and to identify the interferences between the two approaches.

After some preliminary remarks on the meaning of tax abuse according to the Italian and European legislation and case law, Federica Bardini will illustrate the expressed and implicit limits Member States´ legislators encounter in establishing the effects of national general anti-tax avoidance measures or doctrines. Furthermore, she will focus on the Italian punitive regime against abuse of tax law to check whether it is accordance with the principles of legality and proportionality and the other standards gathered from the ECJ case law.

Caterina del Federico will focus on how “abuse” is considered in the field of contract law. Then, if there can be possible connections with the concept of abuse of law in the field of tax law, especially using the theory of the concrete cause of the contract. Concluding, it will be given a concrete example for showing that, in some specific cases, these types of abuse may coincide and, moreover, that a contract abused in the field of tax law may have civil law effects. 

The talk will be in English