Abstract
[Autom. eng. transl.] The new regime of collaborative compliance can satisfy the needs of the market for legal certainty. It is part of the implementation of the principles of good faith and fairness that inspire the relationship between tax authorities and tax payers. In any case, the cooperative compliance justifies itself in the tax legality as it pertains to the tax assessment, remaining within the Administration any regulatory taxing authority.
| Translated title of the contribution | [Autom. eng. transl.] Tax compliance serves the market |
|---|---|
| Original language | Italian |
| Pages (from-to) | - |
| Journal | IL SOLE 24 ORE |
| Publication status | Published - 2017 |
Keywords
- cooperative compliance
- rapporto fisco contribuente
- regime adempimento collaborativo
- tax compliance