Cleary Gottlieb represented Europa TV in a successful appeal before the Italian Supreme Court on the notion of abuse of law raised ex officio by the Tax Court of second instance of Rome.
The Supreme Court released it decision on October 19, quashing the judgment of the Tax Court of second instance of Rome on the notion that, while a judge always has the right to raise the abuse of law issue, a judge cannot do so without abiding to the rules of adversarial process. The case has been remitted to the Tax Court of second instance of Rome in order to enable Europa TV to exercise its right of defense by providing evidence of the absence of an abuse of law.