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THE RELATIONSHIP BETWEEN TAXPAYERS AND TAX AUTHORITIES AND RELATED PRINCIPLES OF THE TAXPAYERS' BILL OF RIGHTS

Group
The group was formed to integrate and write more precisely some provisions of Law No. 212 of July 27, 2000, containing the Taxpayers' Bill of Rights, overcoming some problems, at the level of interpretation, that has arisen in the light of the experience gained in application over more than two decades, as well as case law, especially of legitimacy.
date/time interval:
(October 1, 2021 - )
  • Overview
  • Research Fields
  • Affiliation

Overview

Term type

Gruppo di ricerca coordinata

Linked Units

Dipartimento di Scienze politiche e giuridiche

Research Fields

Concepts (2)


SH2_4 - Constitutions, human rights, comparative law, humanitarian law, anti-discrimination law - (2020)

Settore IUS/12 - Diritto Tributario

Overview

The group proposed a draft for a delegated law reforming the Taxpayers' Bill of Rights; an Explanatory report and the delegated rules implementing the draft of the delegated law. The aforementioned documents were presented in the form of reports at a conference held online on February 26, 2021.
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Affiliation

Has member

COLLI VIGNARELLI Andrea

List of all contributors

Antonio Guidara, Università di Catania; Matteo Busico, Università di Pisa; Alberto Comelli, Università di Parma; Angelo Cuva, Università di Palermo; Mario Grandinetti, Università di Torino; Maria Assunta Icolari, Università Guglielmo Marconi; Maria Concetta Parlato, Università di Palermo; Maria Cristina Pierro, Università dell’Insubria; Salvatore Sammartino, Università di Palermo; Alessandro Vicini Ronchetti, Università di Torino.

Members

ACCORDINO Patrizia
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