Abstract: In order to provide a solution to the problem of the possibility to challenge a tax ruling, this essay deals, first of all, with the general principles according to which the issue has to be solved; following which it takes into consideration the different kind of acts whichmaybe issued at the conclusion of a tax ruling procedure and of the flaws that may affect them in order to eventually draw some conclusions about the instances where, due to such flaws, there is a need for legal protection and how, in those case, it can be satisfied according to the rules governing the Italian Tax Trial
Estratto:Al fine dioffrireuncontributo alla soluzionedel problemadell’impugnabilità degli interpelli, il saggioprocede, innanzi tutto, aindividuare iprincipi inbaseaiquali la questione deve essere risolta; successivamente si prendono in esame i diversi atti che possono concludere il procedimento d’interpello e i relativi vizi per giungere, infine, a individuarequalidiessipossadeterminareunbisognodi tutelaelemodalitàconlequali esso può essere soddisfatto nell’ambito del processo tributario.
L'impugnabilità degli interpelli
Guglielmo Fransoni
2020-01-01
Abstract
Abstract: In order to provide a solution to the problem of the possibility to challenge a tax ruling, this essay deals, first of all, with the general principles according to which the issue has to be solved; following which it takes into consideration the different kind of acts whichmaybe issued at the conclusion of a tax ruling procedure and of the flaws that may affect them in order to eventually draw some conclusions about the instances where, due to such flaws, there is a need for legal protection and how, in those case, it can be satisfied according to the rules governing the Italian Tax TrialI documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.