Percurso evolutivo e limites normativos da responsabilidade do Estado por dano tributário no Direito italiano (State liability on tax damage – development and legal limits in italian law)

This article aims to verify the development and legal limits of the State civil liability regarding law relationship in the context of tax matters. Such liability raises from taxpayer obligation of paying taxes based upon understanding of some Italian Law prescriptive statements related to tax administrative activity and also to the duty to pay damages stated in the Constitution of Italy, Italian Civil Code and tax law. There is a comparisson between these acts, doctrine articles and case law decisions related to the subject. Some Italian Supreme Court judgments will be analysed. The idea is to investigate how the issue has been understood by the forementioned Courts.