Il nuovo riordino della Scuola centrale tributaria

Translated title of the contribution: [Autom. eng. transl.] The new reorganization of the Central Tax School

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Abstract

[Autom. eng. transl.] The object of the work is the analysis of Ministerial Decree March 29, 2002, n. 80, a regulation by which the Minister of Finance intended to proceed with a further reorganization of the Central Tax School (which Presidential Decree 107/2001 had renamed the Higher School of Economics and Finance). THERE. he observes how the regulation transforms the School into a sort of hybrid between a ministerial agency and a university. So the A. examines the ministerial regulation from the point of view of the sources, qualifying it at the same time as the implementation-integration and delegation regulation Summary: Introduction. A delegation based on a legislative decree. The laws of 2001. The dmn 80 of 2002. The opinions of the Council of State. A hybrid between a ministerial agency and a university. Interpretative working hypothesis. Relations between primary source and secondary source. The "executive part" of the regulation. The "supplementary part" of the regulation. The union of excess with respect to the principles of the law: the generic nature of the delegation and the innovativeness of the decree. Too creative integration. Conclusions.
Translated title of the contribution[Autom. eng. transl.] The new reorganization of the Central Tax School
Original languageItalian
Pages (from-to)245-272
Number of pages28
JournalDiritto Pubblico
Publication statusPublished - 2003

Keywords

  • delegificazione

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