Commento all'art. 12, 2° comma della legge n. 516 del 1982

Translated title of the contribution: [Autom. eng. transl.] Comment on art. 12, 2nd paragraph of law no. 516 of 1982

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[Autom. eng. transl.] The paper proposes the exegesis of the second paragraph of the art. 12 of the law n. 516 of 1982 in order to assess the incidence of the criminal judgment on the powers and on the verification activity of the Financial Administration and to identify the limits and the modalities with which the penalty clause operates in the tax assessment procedure
Translated title of the contribution[Autom. eng. transl.] Comment on art. 12, 2nd paragraph of law no. 516 of 1982
Original languageItalian
Title of host publicationDiritto e procedura penale tributaria Commentario alla legge 7 agosto 1982, n.516
EditorsANGELO LUIGI GIARDA
Pages473-494
Number of pages22
Publication statusPublished - 1989

Keywords

  • accertamento tributario
  • giudicato penale

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