In the present contribution it is backtracked case law in the set of existing Italian rules about transfer pricing. Particularly, two different interpretations are coexisting and contributing both in the interpretation of the Supreme Court and of the trial judge. The first one, that is also the most ancient one, considers art. 110 comma 7 TUIR as a disposition against tax avoidance. At the contrary, the second one considers it as a legal criteria that has to be used in order to determinate incomes from inter company transnational transaction. After that, it is analyzed the effects of those two different interpretation in the distribution of the burden of proof between Financial Administration and tax payers. In the matter of fact, the kind of proof requested by judges appears quite similar despite different interpretations. In particular, the common opinion is that Fiscal Administration has to proof goods or services fair market value. So it is analyzed the contribution of national law dispositions and international tax law suggestions on it.
Prezzi di trasferimento: profili giuridici qualificanti e orientamenti giurisprudenziali
SANTIN, PIERA
2013
Abstract
In the present contribution it is backtracked case law in the set of existing Italian rules about transfer pricing. Particularly, two different interpretations are coexisting and contributing both in the interpretation of the Supreme Court and of the trial judge. The first one, that is also the most ancient one, considers art. 110 comma 7 TUIR as a disposition against tax avoidance. At the contrary, the second one considers it as a legal criteria that has to be used in order to determinate incomes from inter company transnational transaction. After that, it is analyzed the effects of those two different interpretation in the distribution of the burden of proof between Financial Administration and tax payers. In the matter of fact, the kind of proof requested by judges appears quite similar despite different interpretations. In particular, the common opinion is that Fiscal Administration has to proof goods or services fair market value. So it is analyzed the contribution of national law dispositions and international tax law suggestions on it.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
