Abstract
The different European countries have adopted different taxpayer protection schemes in administrative and jurisdictional terms. The contribution proposes a comparison between Italy and France, highlighting the filtering value of the administrative management methods, in France, of the tax-tax litigation, where the Italian legal system places the contradictory in the area of the search for definition hypotheses in accordance with the claim. Andrea Quattrocchi is the author of paragraphs 1 and 3.
| Original language | English |
|---|---|
| Title of host publication | Introduction to comparative tax law |
| Editors | Claudio Sacchetto, Marco Barassi |
| Pages | 146-155 |
| Number of pages | 10 |
| Publication status | Published - 2008 |
Keywords
- diritto tributario francese
- processo
- taxpayer defence, tax proceeding
- tutela del contribuente