The legal concept of circumvention has never had a specific definition that derives from the impossibility of forming a broad phenomenon into a single concept; calling it so, as the mechanism by which the taxpayer avoids, through appropriate devices at the edge of legality, its tax levy.
Come si individua una condotta elusiva.
RAU, FILIPPO
2009-01-01
Abstract
The legal concept of circumvention has never had a specific definition that derives from the impossibility of forming a broad phenomenon into a single concept; calling it so, as the mechanism by which the taxpayer avoids, through appropriate devices at the edge of legality, its tax levy.
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