I termini della riscossione: moniti della Corte Costituzionale ed interventi del legislatore (nota a Corte Cost. n. 280/2005)

Translated title of the contribution: [Autom. eng. transl.] The terms of the collection: warnings of the Constitutional Court and interventions of the legislator (note to the Constitutional Court n. 280/2005)

Research output: Contribution to journalArticle

Abstract

[Autom. eng. transl.] The work, in commenting the sentence n. 280/2005 of the Constitutional Court in the matter of collection, takes stock of the latest jurisprudential and regulatory developments concerning the terms for the notification of payment files. In particular, the merits of the decision of the Consulta are noted, which has not limited itself to declaring the illegitimacy of the rule that did not provide for a deadline within which the concessionaire should notify the folder pursuant to art. 36-bis of the DpR / 1973. The Court has also highlighted a real legislative gap, due to the succession of different regulatory interventions, involving the absence of the deadline within which the folders should be delivered to the concessionaire. Finally, the work underlines the readiness of the legislator to act after the Court's position, aimed at introducing a certain rationalization in the matter, with the acceptance of principles of protection of the rights of the tax payer
Translated title of the contribution[Autom. eng. transl.] The terms of the collection: warnings of the Constitutional Court and interventions of the legislator (note to the Constitutional Court n. 280/2005)
Original languageItalian
Pages (from-to)649-686
Number of pages38
JournalRIVISTA DI DIRITTO TRIBUTARIO
Publication statusPublished - 2005

Keywords

  • corte costituzionale
  • legislatore
  • moniti
  • riscossione
  • termini

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