+Articolo 5 Frodi e abusi
---+Article 5 1.
---+Article 5 2.

Articolo 5 Frodi e abusi

Articolo 5

Frodi e abusi

1. La presente direttiva non osta all'applicazione di disposizioni nazionali o convenzionali necessarie per impedire frodi o abusi.

2. Gli Stati membri, nel caso di transazioni aventi come obiettivo principale o come uno degli obiettivi principali l'evasione o l'elusione fiscali, o gli abusi, possono revocare i benefici della presente direttiva o rifiutarne l'applicazione.

1. Panoramica

Titolo	Regolamentazione
Article 5 1.	This Directive shall not preclude the application of domestic or agreement-based provisions required for the prevention of fraud or abuse.
Article 5 2.	Member States may, in the case of transactions for which the principal motive or one of the principal motives is tax evasion, tax avoidance or abuse, withdraw the benefits of this Directive or refuse to apply this Directive.

1.1 Riferimenti

1.2 Requisiti identificati

1.3 Standard correlati

2. Requisiti identificati

Requisiti
Fonte	Requisito

3. Standard correlati

Standard
Fonte	Requisito

Builddate: 01.07.2013 00:00:00 -Doknr: CELEX:32003L0049
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