Abstract
The contribution explores the issue of the possible existence of limits to notarial liability, in the context of forced tax enforcement procedures. This, in particular, in the event that the public official is in default of his tax obligations both if he acts in his “ordinary” capacity as a public official who has drafted, received or authenticated a document, or in the other case in which he assumes the status of “delegated entity” by the judge in the context of a real estate executive procedure.
| Translated title of the contribution | The limits of notarial liability in forced tax enforcement |
|---|---|
| Original language | Italian |
| Pages (from-to) | 173-194 |
| Number of pages | 22 |
| Journal | DIRITTO E PRATICA TRIBUTARIA |
| Issue number | 1 |
| Publication status | Published - 2025 |
Keywords
- Coobbligato solidale dipendente
- Esecuzione forzata tributaria
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