Gli studi di settore tra compatibilità con la normativa comunitaria e l’introduzione degli indici sintetici di affidabilità fiscale

[Autom. eng. transl.] This contribution questions the real effectiveness of sector studies, intended as tools for perfecting the assessment activities of the Financial Administration. This also in the light of the sanctioned compatibility of the Italian legislation on "studies" with the European one relating to the common system of value added tax and with the fundamental principles of fiscal neutrality and proportionality. However, the sector studies have recently been repealed and replaced by the so-called Tax reliability indices (or ISAs).