Abstract
[Autom. eng. transl.] The note starts from the pronunciations nos. 19, 20 and 21 of the Plenary Meeting of the Council of State, which address, in the first place, the issue of the notion of "administrative document", for the purpose of exercising access to documents pursuant to art. 22 and following of the l. 7 August 1990, n. 241, relating to the documents held by the Tax Registry.
Secondly, the rulings referred to try to provide answers to many of the questions that have remained open regarding the institution of access, including that relating to the relationship between access and the procedural-civil law instruments of document acquisition.
The contribution therefore traces, even in a critical way, the solutions adopted by the plenary.
Translated title of the contribution | [Autom. eng. transl.] Note to Cons. State, ad. plen. 25 September 2020, nos. 19, 20 and 21 |
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Original language | Italian |
Pages (from-to) | 659-664 |
Number of pages | 6 |
Journal | IL FORO ITALIANO |
Publication status | Published - 2020 |
Keywords
- Accesso agli atti
- Anagrafe tributaria
- Atto amministrativo
- Strumenti processuali di acquisizione probatoria