In the journal Trusts e Attività Fiduciarie – Online (No. 1/2024), Maddalena Cecci comments on the ruling in which the Lombardy Court of Tax Justice of the Second Instance denies the interposed nature of the trust by recognizing that the exercise of functions by the trustee can be subject to the control of the settlor and the guardian, pointing out that the interpretation of the clauses of the deed of trust must be conducted considering the principles dictated by the Hague Convention regarding the function of the trust and the role that each subject has in the implementation of the transaction.