The “abuse of rights” in public finance administration and tax law
Discussions at this National Roundtable commenced with a reference to the old cartographic practice of marking unknown and dangerous lands with the expression “Hic sunt leones”. It was suggested that, today, the same could be done if charting a hypothetical map of business taxation in Italy: an insidious terra incognita in which that peculiar invention of the judiciary known as “abuse of rights” generates confusion and uncertainty.