Le misure cautelari amministrative

Translated title of the contribution: [Autom. eng. transl.] Administrative precautionary measures

Damiano Peruzza

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[Autom. eng. transl.] In the relationship between the tax payer and the financial administration, the main expression of the precautionary activity pro Fisco can be found in the guarantee instruments of the tax mortgage and the attachment, which have the purpose of protecting the tax credit when the same is not yet certain, liquid and payable, or at a time before the formation of the enforceable title, with respect to a legal situation that is still "precarious". The contribution analyzes the substantive regulation and the procedure of administrative precautionary measures pursuant to art. 22, Legislative Decree no. 472/1997 (mortgage and attachment), highlighting the operating mechanism and the most critical aspects.
Translated title of the contribution[Autom. eng. transl.] Administrative precautionary measures
Original languageItalian
Title of host publicationTrattato di diritto sanzionatorio tributario
EditorsA. Di Martino
Pages1643-1664
Number of pages22
Publication statusPublished - 2016

Keywords

  • SANZIONI MISURE CAUTELARI IPOTECA SEQUESTRO CONSERVATIVO

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