L’AMMINISTRAZIONE FINANZIARIA COME ORGANO DI GIUSTIZIA NEL PENSIERO DI ENRICO ALLORIO

Translated title of the contribution: [Autom. eng. transl.] THE FINANCIAL ADMINISTRATION AS ORGAN OF JUSTICE IN THE THOUGHT OF ENRICO ALLORIO

Research output: Contribution to journalArticle

Abstract

[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
Original languageItalian
Pages (from-to)831-844
Number of pages14
JournalDIRITTO E PRATICA TRIBUTARIA
Volume2015
Publication statusPublished - 2015

Keywords

  • Allorio

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