Matches in SemOpenAlex for { <https://semopenalex.org/work/W64569999> ?p ?o ?g. }
Showing items 1 to 51 of
51
with 100 items per page.
- W64569999 abstract "The research deals with the topic of “reviewable decisions in tax proceedings”. A short historical overview, aimed at examining why and how tax proceedings have developed into proceedings for reviewing tax decisions, is followed by an investigation into the reasons behind the legislative choice of the normative predetermination of reviewable decisions. The structure and scope of the proceedings are then examined, with a special focus on the relevant doctrine and case law. This is followed by an analysis of the issue of the gradual extension of tax jurisdiction and the implications entailed by this process, in relation to the principle of legal certainty. The interpretation, by current legislation, of article 19 of Legislative Decree 546/92 is then examined and critically reviewed, in connection with the extension of jurisdiction operated by Law 448/01. This analysis primarily concerns the case-law trend which, by disregarding the principle of normative predetermination, to avoid forfeiture in the case of failure to appeal against a decision not included in the list, has come to postulate the so-called optional appeal” against a decision, which, although defining a tax claim, is not authoritative in nature. This has led to the definition of a criterion that is more consistent with the system, viewed as an alternative to the above jurisprudential solution: a functional extensive interpretation rectified, if necessary, by rescheduling the time limit. Finally, the new decisions are briefly examined that, based on case-law interpretation, are deemed to be directly challengeable." @default.
- W64569999 created "2016-06-24" @default.
- W64569999 creator A5011959710 @default.
- W64569999 date "2014-01-29" @default.
- W64569999 modified "2023-09-27" @default.
- W64569999 title "Gli atti impugnabili nel processo tributario" @default.
- W64569999 hasPublicationYear "2014" @default.
- W64569999 type Work @default.
- W64569999 sameAs 64569999 @default.
- W64569999 citedByCount "0" @default.
- W64569999 crossrefType "journal-article" @default.
- W64569999 hasAuthorship W64569999A5011959710 @default.
- W64569999 hasConcept C111472728 @default.
- W64569999 hasConcept C138885662 @default.
- W64569999 hasConcept C144024400 @default.
- W64569999 hasConcept C17744445 @default.
- W64569999 hasConcept C190253527 @default.
- W64569999 hasConcept C199539241 @default.
- W64569999 hasConcept C2776211767 @default.
- W64569999 hasConcept C2776949292 @default.
- W64569999 hasConcept C2777351106 @default.
- W64569999 hasConcept C2777451423 @default.
- W64569999 hasConcept C2778449503 @default.
- W64569999 hasConcept C2778958867 @default.
- W64569999 hasConcept C41895202 @default.
- W64569999 hasConcept C44725695 @default.
- W64569999 hasConcept C527412718 @default.
- W64569999 hasConcept C83009810 @default.
- W64569999 hasConceptScore W64569999C111472728 @default.
- W64569999 hasConceptScore W64569999C138885662 @default.
- W64569999 hasConceptScore W64569999C144024400 @default.
- W64569999 hasConceptScore W64569999C17744445 @default.
- W64569999 hasConceptScore W64569999C190253527 @default.
- W64569999 hasConceptScore W64569999C199539241 @default.
- W64569999 hasConceptScore W64569999C2776211767 @default.
- W64569999 hasConceptScore W64569999C2776949292 @default.
- W64569999 hasConceptScore W64569999C2777351106 @default.
- W64569999 hasConceptScore W64569999C2777451423 @default.
- W64569999 hasConceptScore W64569999C2778449503 @default.
- W64569999 hasConceptScore W64569999C2778958867 @default.
- W64569999 hasConceptScore W64569999C41895202 @default.
- W64569999 hasConceptScore W64569999C44725695 @default.
- W64569999 hasConceptScore W64569999C527412718 @default.
- W64569999 hasConceptScore W64569999C83009810 @default.
- W64569999 hasLocation W645699991 @default.
- W64569999 hasOpenAccess W64569999 @default.
- W64569999 hasPrimaryLocation W645699991 @default.
- W64569999 isParatext "false" @default.
- W64569999 isRetracted "false" @default.
- W64569999 magId "64569999" @default.
- W64569999 workType "article" @default.