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ISSN 2611-8858


Abuse of rights

The Criminal Significance of the Abuse of Rights

The rationale of the abuse of rights shows an atypicality seemingly far from the principles of Italian criminal law; however, it characterizes many general institutions and   criminal offences. This article examines the problem of the relevance (rectius, irrelevance) of tax abusive practices and tax avoidance, with reference to the legislative interventions of 2015.