Abstract
[Autom. eng. transl.] The Author frames the customs and excise law under the framework of the constitutional principles of contributory capacity and the legal reserve. It also identifies the common feature of duties and excise duties, such as the pursuit of non-tax interests.
| Translated title of the contribution | [Autom. eng. transl.] Customs and excise duty according to constitutional principles |
|---|---|
| Original language | Italian |
| Title of host publication | Diritto doganale, delle accise e dei tributi ambientali |
| Editors | Marco Miccinesi |
| Pages | 11-21 |
| Number of pages | 11 |
| Publication status | Published - 2013 |
Keywords
- accise
- diritto doganale