I requisiti sostanziali prevalgono sugli inadempimenti formali: sostanza e forma nei tributi armonizzati (IVA e accise)

Damiano Peruzza

I requisiti sostanziali prevalgono sugli inadempimenti formali: sostanza e forma nei tributi armonizzati (IVA e accise)

Translated title of the contribution: [Autom. eng. transl.] The substantive requirements prevail over formal defaults: substance and form in harmonized taxes (VAT and excise duties)

Damiano Peruzza

Università Cattolica del Sacro Cuore

Research output: Contribution to journal › Article

Abstract

Substance over form doctrine is the main guideline of the Court of Justice regarding Vat and excise duties. The Italian Supreme Court, despite the traditional formal interpretation, is slowly changing his view in accordance to the European principle of proportionality

Translated title of the contribution	[Autom. eng. transl.] The substantive requirements prevail over formal defaults: substance and form in harmonized taxes (VAT and excise duties)
Original language	Italian
Pages (from-to)	N/A-N/A
Journal	RIVISTA TRIMESTRALE DI DIRITTO TRIBUTARIO
Publication status	Published - 2017

Keywords

Sostanza forma agevolazioni proporzionalità corte di giustizia

Cite this

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title = "I requisiti sostanziali prevalgono sugli inadempimenti formali: sostanza e forma nei tributi armonizzati (IVA e accise)",

abstract = "Substance over form doctrine is the main guideline of the Court of Justice regarding Vat and excise duties. The Italian Supreme Court, despite the traditional formal interpretation, is slowly changing his view in accordance to the European principle of proportionality",

keywords = "Sostanza forma agevolazioni proporzionalit{\`a} corte di giustizia, Sostanza forma agevolazioni proporzionalit{\`a} corte di giustizia",

author = "Damiano Peruzza",

year = "2017",

language = "Italian",

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AB - Substance over form doctrine is the main guideline of the Court of Justice regarding Vat and excise duties. The Italian Supreme Court, despite the traditional formal interpretation, is slowly changing his view in accordance to the European principle of proportionality

KW - Sostanza forma agevolazioni proporzionalità corte di giustizia

UR - http://hdl.handle.net/10807/104961

M3 - Articolo

SN - 2280-1332

SP - N/A-N/A

JO - RIVISTA TRIMESTRALE DI DIRITTO TRIBUTARIO

JF - RIVISTA TRIMESTRALE DI DIRITTO TRIBUTARIO

ER -

I requisiti sostanziali prevalgono sugli inadempimenti formali: sostanza e forma nei tributi armonizzati (IVA e accise)

Abstract

Keywords

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