Legittimo affidamento: necessario il comportamento “attivo” dell’Autorità doganale

Translated title of the contribution: [Autom. eng. transl.] Legitimate expectations: the "active" behavior of the customs authority is necessary

Damiano Peruzza, Giorgio Emanuele Degani

Research output: Contribution to journalArticlepeer-review

Abstract

[Autom. eng. transl.] The legitimate assignment of customs, as per art. 220, par. 2, lett. b) CDC makes it possible to exclude the recovery, a posteriori, of customs duties when the Customs Authority has committed an error that could not reasonably be discovered by the tax payer, having acted in good faith and having complied with all the provisions of the current legislation concerning the customs declaration. The error of the Customs Administration must consist in an "active" behavior, since it is not possible to identify the error in the case of purely passive behavior or in the event of receipt of inaccurate declarations by the debtor, as well as in the case of previous accesses and verifications in which no tax irregularities were found committed by the tax payer.
Translated title of the contribution[Autom. eng. transl.] Legitimate expectations: the "active" behavior of the customs authority is necessary
Original languageItalian
Pages (from-to)2269-2273
Number of pages5
JournalIL FISCO
Publication statusPublished - 2019

Keywords

  • affidamento legittimo dogane dazi recupero

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