Starting from the analysis of the Advocate General’s conclusions, the author aims to evaluate the opportunity to use interpretation as a tool to adapt the positive rules to the economic reality of reference, in absence of new law reforms. After the examination of the peculiarities of the case, the article intends to assess if the conclusions’ findings could by applied even in other sectors of the taxation system, and if they may resist in front of the Court.
Il ruolo dell’interpretazione nell’adeguamento del diritto tributario all’innovazione tecnologica: l’Iva sui servizi “ricreativi” prestati mediante Internet / Carmine Marrazzo. - In: DIRITTO DI INTERNET. - ISSN 2612-4491. - STAMPA. - 1:1(2019), pp. 45-56.
Il ruolo dell’interpretazione nell’adeguamento del diritto tributario all’innovazione tecnologica: l’Iva sui servizi “ricreativi” prestati mediante Internet
Carmine Marrazzo
2019
Abstract
Starting from the analysis of the Advocate General’s conclusions, the author aims to evaluate the opportunity to use interpretation as a tool to adapt the positive rules to the economic reality of reference, in absence of new law reforms. After the examination of the peculiarities of the case, the article intends to assess if the conclusions’ findings could by applied even in other sectors of the taxation system, and if they may resist in front of the Court.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.