Il ruolo dell’interpretazione nell’adeguamento del diritto tributario all’innovazione tecnologica: l’Iva sui servizi “ricreativi” prestati mediante Internet

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.