This article aims researching the Tax Law source – how it happened, its context and the difficulties it faced as well as the autonomy outreach as a Law branch in Italy. It is important to highlight the fact that Tax Law was considered a key part of Financial Law in the field of Science in Finance for a particular time. The relevance of this study reveals some Brazilian Tax Law details heavily affected by Italian legal scholars regarding its source and following consolidation process.
Breves considerações sobre a origem e o desenvolvimento científico do Direito Tributário italiano
Andreia Cristina Scapin
2017-01-01
Abstract
This article aims researching the Tax Law source – how it happened, its context and the difficulties it faced as well as the autonomy outreach as a Law branch in Italy. It is important to highlight the fact that Tax Law was considered a key part of Financial Law in the field of Science in Finance for a particular time. The relevance of this study reveals some Brazilian Tax Law details heavily affected by Italian legal scholars regarding its source and following consolidation process.File in questo prodotto:
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