Primi orientamenti della giurisprudenza di merito in tema di tutela cautelare nei gradi successivi al primo dopo la sentenza n. 217 del 2012 della Corte costituzionale

Translated title of the contribution: [Autom. eng. transl.] First orientations of the case law on the subject of precautionary protection in the grades following the first after the sentence n. 217 of 2012 of the Constitutional Court

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Abstract

[Autom. eng. transl.] The work analyzes some sentences of the Tax Commissions subsequent to the decision n. 217/2010 of the Constitutional Court in the matter of precautionary protection in the grades following the first one. This position of the Consulta undoubtedly marked a turning point with regard to one of the most controversial and debated issues in the tax trial. In fact, in addition to the shareable position on the point - and on some systematic profiles of no small importance - it gave rise to a lively jurisprudential debate on the subject, on a topic that in the past was, so to speak, "crystallized" by the previous constitutional jurisprudence firm in reaffirming the impossibility of precautionary protection after the first degree of judgment.
Translated title of the contribution[Autom. eng. transl.] First orientations of the case law on the subject of precautionary protection in the grades following the first after the sentence n. 217 of 2012 of the Constitutional Court
Original languageItalian
Pages (from-to)485-511
Number of pages27
JournalDIRITTO E PRATICA TRIBUTARIA
Publication statusPublished - 2012

Keywords

  • giurisprudenza di merito
  • sentenza n. 217 del 2012
  • tutela cautelare

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