Abstract
[Autom. eng. transl.] The Author describes the sanctioning system envisaged by the Legislator in customs matters, with particular attention to administrative and criminal penalties, to the relationship between criminal proceedings and tax proceedings and to the main sanctions.
Translated title of the contribution | [Autom. eng. transl.] Penalties in customs matters |
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Original language | Italian |
Title of host publication | Diritto doganale, delle accise e dei tributi ambientali |
Editors | Marco Miccinesi |
Pages | 851-866 |
Number of pages | 16 |
Publication status | Published - 2013 |
Keywords
- Diritto Doganale
- sanzioni