The jurisdictional protection of the taxpayer: a comparison between Italian and French legal system

Andrea Quattrocchi; Alberto Quasso

The jurisdictional protection of the taxpayer: a comparison between Italian and French legal system

^*Autore corrispondente per questo lavoro

Risultato della ricerca: Contributo in libro › Chapter

Abstract

[Ita:]I diversi Paesi europei hanno adottato schemi diversi di tutela del contribuente sul piano amministrativo e giurisdizionale. Il contributo propone un confronto tra Italia e Francia, evidenziando la valenza di filtro delle modalità di gestione amministrativa, in Francia, del contenzioso fisco-contribuente, laddove l'ordinamento italiano colloca il contraddittorio nell'area della ricerca di ipotesi di definizione in adesione della pretesa. Andrea Quattrocchi è autore dei paragrafi 1 e 3.

Lingua originale	English
Titolo della pubblicazione ospite	Introduction to comparative tax law
Editor	Claudio Sacchetto, Marco Barassi
Pagine	146-155
Numero di pagine	10
Stato di pubblicazione	Pubblicato - 2008

Keywords

diritto tributario francese
processo
taxpayer defence, tax proceeding
tutela del contribuente

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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.",

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AU - Quasso, Alberto

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AB - 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.

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ER -

The jurisdictional protection of the taxpayer: a comparison between Italian and French legal system

Abstract

Keywords

Altri file e collegamenti

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