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http://hdl.handle.net/2445/124182
Title: | Alternative dispute resolution tax in Italy |
Author: | Andrés Aucejo, Eva |
Keywords: | Impostos Dret comparat Itàlia Taxation Comparative law Italy |
Issue Date: | 2008 |
Abstract: | Reality can be branded today that both European countries with developed democracies: France, Italy, Germany and Britain, and the United States of America , Count on their tax jurisdictions with instruments or alternative formulas for the resolution of disputes tax nature . The adoption of extrajudicial solutions to such problems mented countries, based on the implementation of -ínsitas valid and real alternatives under the agreement or other techniques transaccionales- leads to consolidation chaired by the objective of reciprocity and democratic systems . mutual collaboration between government and taxpayers, away from coercive enforcement systems of the Act is a direct consequence Cabe consecration which certainly fairer, next to the needs of the taxpayers tax systems; diametrically opposed to punitive measures disproportionate to the offenses committed. |
URI: | http://hdl.handle.net/2445/124182 |
Appears in Collections: | Llibres / Capítols de llibre (Dret Administratiu, Dret Processal, Història del Dret i Dret Financer i Tributari) |
Files in This Item:
File | Description | Size | Format | |
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BOOK ADR ITALY (ENGLISH).pdf | 1.17 MB | Adobe PDF | View/Open |
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