CERTAIN IMPOSITION ISSUES OF REPUBLIC OF ITALY’S STATE POLICY
The article considers certain imposition issues of Republic of Italy’s state policy, particularly the taxing authorities’ individual counseling of taxpayers (ruling) carried out on the basis of the Consumer Charter that’s systematized and codified the principles that existed earlier in the legislation. Common European approaches have been studied that addresses optimization issues of taxation and it’s distinction from tax evasion, as well as the attitude of the Italian legislators on this issue, based both on courts’ decisions of various judicial instances, and on civil and the tax legislations’ special rules. This attitude is that taxpayer’s simple execution of multi-move financial and business operations, not aimed at any direct economic outcome, can be considered as a suspicion of tax evasion by means of tax optimization. In addition, there is the detailed analysis of the powers, the structure and the performance of the Financial Guard which is a law enforcement body providing economic and fiscal security of the Italian state, where the whole cycle of identification, suppression and investigation of tax crimes are concentrated.