Resumen de The Reverberation Effect of the EU Notion of Abuse of Law on the Italian Tax Legal System: Towards an Enhanced Horizontal Interaction Among National General Anti-Abuse Rules?
In the preface to the seminal book ‘Prohibition of Abuse of Law – A New General Principle of EU Law?’ 1 prof. de la Feria relies on the metaphor of ‘reverberation’ in order to account for the creation and development of an EU principle of abuse of law and its impact on the different Member States’ national legal systems. Building on this idea, this article shows how the reverberation metaphor can effectively be used to explain the impact of the EU notion of abuse of law on the Italian tax legal system and the horizontal interaction of this latter system with other Member States’ legislations. On this reading, the first section illustrates the main features of the reverberation process; the second examines the impact of this process on the Italian tax legal system with particular reference to the process of codification of a national General Anti-Abuse Rule (GAAR); finally, the third section attempts a comparison between the Italian and the English anti-abuse provisions in order to work out an example of possible horizontal interaction between the two national systems
