{"id":1669,"date":"2025-04-10T10:36:39","date_gmt":"2025-04-10T10:36:39","guid":{"rendered":"https:\/\/studiobampo.it\/?p=1669"},"modified":"2025-04-27T18:14:58","modified_gmt":"2025-04-27T18:14:58","slug":"abuso-del-diritto-le-nuove-linee-guida-del-mef","status":"publish","type":"post","link":"https:\/\/studiobampo.it\/en\/abuso-del-diritto-le-nuove-linee-guida-del-mef\/","title":{"rendered":"Abuse of rights: the new MEF guidelines"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1669\" class=\"elementor elementor-1669\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-198802ee e-flex e-con-boxed e-con e-parent\" data-id=\"198802ee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-716e423d elementor-widget elementor-widget-text-editor\" data-id=\"716e423d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Abuse of rights: the new MEF guidelines between freedom of choice, circular operations and tax deferral<\/strong><\/p><p class=\"translation-block\">With the <strong>Act of Direction n. 5\/2024<\/strong>, the <strong>MEF<\/strong> has outlined  i principi guida sull\u2019abuso del diritto ai fini fiscali, in applicazione dell\u2019art. 10-bis dello Statuto del Contribuente. Il documento offre indicazioni operative volte a limitare usi distorti della norma antiabuso e a garantire la certezza del diritto.<br><strong>The key points are<\/strong>:<\/p><ul><li class=\"translation-block\"><strong>Legitimate tax planning<\/strong>: The tax payer can choose between several legal alternatives, even if some entail a lower tax burden. The abuse exists only if the transaction has <strong>no economic substance<\/strong> and  <strong>is aimed<\/strong> <strong>solely at an undue tax advantage<\/strong>;<\/li><li class=\"translation-block\"><strong>Evidence on the part of the administration<\/strong>: The IRS must <strong>demonstrate the main elusive intent<\/strong>, not being able to resort to generalized presumptions;<\/li><li class=\"translation-block\"><strong>Value of the request<\/strong>: this instrument of consultation is promoted as a preventive means to avoid disputes at a later stage.<\/li><\/ul><p><strong>Atypical withdrawal and circular transactions<\/strong><\/p><p class=\"translation-block\">A central passage of the act of direction concerns <strong>atypical withdrawal<\/strong>, such as the  <strong>transfer of revalued shares to other members<\/strong>: it is reiterated that these are valid transactions and not abusive <strong>if supported by valid economic reasons<\/strong>. However, <strong>the use of circular schemes<\/strong>, where the member <strong>formally exits but remains de facto holder of the participation<\/strong>, or <strong>repurchases the shares immediately thereafter<\/strong> is prohibited. <br><strong>Purely circular transactions<\/strong> \u2014 such as a <strong>sale with immediate retrocession<\/strong> or a <strong>sale to subsidiaries of the same transferor<\/strong> \u2014 are <strong>suspected of abuse<\/strong>,  since they do not result in  <strong>any real change<\/strong> in the economic or management structure.<\/p><p><strong>Tax deferral  \"sine die\": attention to undue nature<\/strong><\/p><p class=\"translation-block\">As well evidenced by the doctrine, the MEF act introduces the concept that even a <strong>merely temporary tax advantage<\/strong> \u2014 such as a Tax deferral \u2014 can be considered abusive if <strong>sine die significantly deferred<\/strong>.<br>However, the same document reaffirms a fundamental principle:<br>\u201c<em>the undue nature of the tax advantage must always be verified on a case-by-case basis<\/em>\u201c.<br>Not every deferral of taxation is an abuse. For example,, <strong>tax neutrality contributions<\/strong>, <strong>property splits<\/strong> or <strong>controlled realisation transactions<\/strong> may generate legitimate tax deferrals, if they are compliants with the rule's purposes and do not involve any avoidance.<\/p><p><strong>Final operations<\/strong><\/p><ul><li class=\"translation-block\"><strong>Atypical withdrawal transactions<\/strong>  are also eligible between members, as long as they do not mask  <strong>purely circular transactions<\/strong>.<br>The <strong>tax deferral<\/strong> is not in itself abusive: it is always necessary <strong>to check the purpose<\/strong> and <strong>consistency with the law<\/strong>.<\/li><li class=\"translation-block\">The abuse of the right is <strong>only in the presence of an undue tax advantage<\/strong>, achieved through acts without <strong>economic substance<\/strong>.<\/li><\/ul><p class=\"translation-block\">The Bampo Studio is available for  <a href=\"https:\/\/studiobampo.it\/en\/consulenza-societaria-ed-operazioni-straordinarie\/\" target=\"_blank\" rel=\"noopener\"><strong>analysis of extraordinary operations, divestments and corporate reorganizations<\/strong><\/a>, also through requests for greater security.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Abuso del diritto: le nuove linee guida del MEF tra libert\u00e0 di scelta, operazioni circolari e differimento d\u2019imposta. Con l\u2019Atto di indirizzo n. 5\/2024, il MEF ha delineato i principi guida sull\u2019abuso del diritto ai fini fiscali, in applicazione dell\u2019art. 10-bis dello Statuto del Contribuente. Il documento offre indicazioni operative volte a limitare usi distorti [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"categories":[7],"tags":[92,96,93,95,94,97],"class_list":{"0":"post-1669","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-novita","7":"tag-abuso-del-diritto","8":"tag-analisi-preventive","9":"tag-misure-del-mef","10":"tag-recesso-atipico","11":"tag-valore-interpello","12":"tag-vantaggio-fiscale-indebito"},"_links":{"self":[{"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/posts\/1669","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/comments?post=1669"}],"version-history":[{"count":5,"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/posts\/1669\/revisions"}],"predecessor-version":[{"id":1680,"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/posts\/1669\/revisions\/1680"}],"wp:attachment":[{"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/media?parent=1669"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/categories?post=1669"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/tags?post=1669"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}