LA TUTELA DELL'AFFIDAMENTO LEGITTIMO E DELLA BUONA FEDE DEL CONTRIBUENTE

Translated title of the contribution: [Autom. eng. transl.] PROTECTION OF THE LEGITIMATE EXPECTATION AND THE GOOD FAITH OF THE TAXPAYER

Vito Achilli

Research output: Contribution to journalArticle

Abstract

[Autom. eng. transl.] 1. Introduction. - 2. The relevance of legitimate custody and good faith. - 3. The change in orientation of the financial administration. - 4. The Administration's responsibility in case of legitimate custody. - 5. Taxpayer protection with reference to interpretative circulars.
Translated title of the contribution[Autom. eng. transl.] PROTECTION OF THE LEGITIMATE EXPECTATION AND THE GOOD FAITH OF THE TAXPAYER
Original languageItalian
Pages (from-to)1482-1493
Number of pages12
JournalRASSEGNA TRIBUTARIA
Publication statusPublished - 2009

Keywords

  • CONTRIBUENTE
  • TUTELA

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