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Tax savings resulting from reaching national tax uniformity is not an abuse of right

No tax savings resulting from the attainment of national tax uniformity and, in particular, from the joint compensation of income and losses, may be considered undue because it is an advantage offered by the tax system, and therefore not in conflict with it. In this regard, it must be pointed out that defining the participatory structure that is most appropriate for accessing the group tax system cannot independently be considered a far-fetched behaviour. This was clarified by the Internal Revenue Service in response to Judgment No. 165 on 6 April 2022.

The Revenue Agency published its response to the ruling in disapproval. No. 165 of April 6, 2022, on the Anti-Abuse Assessment, Corporate Reorganization and Access to the Group Tax System.

In general, any tax savings resulting from accessing tax consolidation Previous National Articles 117 et seq. From TUIR, and in particular, from the mutual compensation of income and losses, can not be considered no need Because it is an advantage provided by the tax system and therefore does not conflict with it. In this regard, it must be pointed out that defining the participatory structure that is most appropriate for accessing the group tax system cannot independently be considered a far-fetched behaviour.

In principle, the implementation of operations aimed at taking advantage of opportunities and benefits (uniform group taxation) provided by the tax system cannot constitute a case miss use The law, the realization of which does not conflict with the rationale for the tax laws that it provides or with the general principles of the tax system.

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In this regard, it should be noted that, in general, there is no specific rule or principle under a national tax consolidation system according to which the exercise of a national tax consolidation option is prohibited to subject to filtering o that can be resolved and/or sold in the subsequent exercise of the option or, more generally, the hypothesis of “imminent” causes of discontinuation is not an obstacle to exercise of the standardized option option

by the editorial board

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