It is a volume, born by a previous study dedicated to the constitutional jurisprudence about the models of taxpayer safeguards, basically aimed to didactics, even though it has in a measure the same characteristics of a monograph; it wants to explore procedures from a process prospective, to evaluate the substancial drafts well considering the safeguard technique., to color the exposition of the lines of tributary process differently, depending on the type of tax function that constitute its topic.To a first part, dedicated to the process, follows the second one, dedicated to the way in which the process can influence procedures and to the reciprocal interferences.In tax matters,at the present time,safeguards methods ,can not be irrespective of the union with tax function; it is , substancialy, a form of control of the latter, and it is , through the control over the function that the safeguard of all the subjective positions, both of claim and of opposition, is adfirmed. [...]
FUNZIONE IMPOSITIVA E FORME DI TUTELA. LEZIONI SUL PROCESSO TRIBUTARIO
BASILAVECCHIA, Massimo
2009-01-01
Abstract
It is a volume, born by a previous study dedicated to the constitutional jurisprudence about the models of taxpayer safeguards, basically aimed to didactics, even though it has in a measure the same characteristics of a monograph; it wants to explore procedures from a process prospective, to evaluate the substancial drafts well considering the safeguard technique., to color the exposition of the lines of tributary process differently, depending on the type of tax function that constitute its topic.To a first part, dedicated to the process, follows the second one, dedicated to the way in which the process can influence procedures and to the reciprocal interferences.In tax matters,at the present time,safeguards methods ,can not be irrespective of the union with tax function; it is , substancialy, a form of control of the latter, and it is , through the control over the function that the safeguard of all the subjective positions, both of claim and of opposition, is adfirmed. [...]I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
