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 |
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Original language | Italian |
Pages (from-to) | N/A-N/A |
Journal | BOLLETTINO TRIBUTARIO D'INFORMAZIONI |
Publication status | Published - 2003 |
Keywords
- "nuova" codificazione
- affidamento
- buona fede
- contribuente