[Autom. eng. transl.] The contribution reconstructs one of the cornerstones of the Allorio doctrine: the broad vision of tax justice, which goes beyond that of the tax process and identifies a real justice body in the financial administration. We focus on the evolution of our system, which led to the introduction of numerous institutions deflationary tax litigation, highlighting the relevance of the thought of Allorio, that is the function of justice proper to the financial administration, which is called to prevent and resolve disputes, in order to avoid the emergence of the tax process.
|Translated title of the contribution||[Autom. eng. transl.] THE FINANCIAL ADMINISTRATION AS ORGAN OF JUSTICE IN THE THOUGHT OF ENRICO ALLORIO|
|Number of pages||14|
|Journal||DIRITTO E PRATICA TRIBUTARIA|
|Publication status||Published - 2015|