La tutela dell'affidamento e della buona fede del contribuente tra prospettiva comunitaria e "nuova" codificazione

Translated title of the contribution: [Autom. eng. transl.] The protection of the taxpayer's reliance and good faith between the community perspective and the "new" codification

Research output: Contribution to journalArticle

Abstract

[Autom. eng. transl.] Good faith and trust of the tax payer in the certainty of the law, that is, in the established tax laws applied in the specific case or good faith and trust of the tax payer in precise determinations (deeds or behavior) of the Administration relating to a specific tax report and subsequently denied or revealed erroneous.
Translated title of the contribution[Autom. eng. transl.] The protection of the taxpayer's reliance and good faith between the community perspective and the "new" codification
Original languageItalian
Pages (from-to)N/A-N/A
JournalBOLLETTINO TRIBUTARIO D'INFORMAZIONI
Publication statusPublished - 2003

Keywords

  • "nuova" codificazione
  • affidamento
  • buona fede
  • contribuente

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