L’elusione come categoria autonoma del diritto tributario

The phenomenon of evasion is widespread in the legal system and present in different areas of positive law: in civil law; in administrative law; in tax law. In the latter, the phenomenon is known as “tax avoidance”. In contrast to other phenomena, the evasion of law is not a formal category, because it lacks the element of law: it is in fact a logical category, capable of determining the assumptions associated with the evasion of tax principles. Evasion of the tax provision means its avoidance by implementing measures to reset or reduce the tax burden. In other words, evasion of law occurs when the means used to construct the circumstances from the formal point of view of positive law is not in confl ict with the provisions of the law; otherwise, one would have to deal with the phenomenon of avoiding taxes.