This paper analyses the relationship between tax liability and civil law, focusing on Enrico Allorio’s main work concerning tax law (i.e. “Diritto processuale tributario”). The extent of Allorio’s systematization should not be underestimated, because we owe to him the exact determination of the borders of tax liability, such as the intuition of the reason why some rules of the Italian civil code are still applicable to tax law, even if it is a branch of public law. In his opinion, tax liability is framed as a legal obligation; the creditor is the public administration, while the debtor (or obligor) is the taxpayer. It is true that nowadays tax rules regulate almost every part of the Italian taxation system; at the same time, no one dispute...
The fiscal duty also rests with the State which is called, on the one hand, to determine the extent ...
The present article, before analysing the relationship between international tax law and European ta...
The author analyses the relationship between the two fundamental theories about liability for non pe...
This paper analyses the relationship between tax liability and civil law, focusing on Enrico Allorio...
This article aims to verify the development and legal limits of the State civil liability regarding ...
ABSTRACT: The payment of taxes determined on the actual income generated by companies is one of the ...
The payment of taxes determined on the actual income generated by companies is one of the topics deb...
The article examines the relationship between the sources of tax law and their interpretation. This ...
A few definitional concepts are required at the outset about interpretation in the Italian tax syste...
The person who has committed violations has the right not to cooperate at his own indictment. This i...
This thesis deals with an in-depth analysis of the causes that have an influence on the finality of ...
Il contraddittorio nel procedimento di attuazione dei tributi \ue8 considerato principio generale de...
The taxpayer who acts in accordance with fiscal authorities wrong instructions is guaranteed by arti...
The most recent tax regulations tightened both criminal and administrative sanctions against the tax...
Il contributo analizza la compatibilità dei condoni tributari con il diritto comunitario, alla luce ...
The fiscal duty also rests with the State which is called, on the one hand, to determine the extent ...
The present article, before analysing the relationship between international tax law and European ta...
The author analyses the relationship between the two fundamental theories about liability for non pe...
This paper analyses the relationship between tax liability and civil law, focusing on Enrico Allorio...
This article aims to verify the development and legal limits of the State civil liability regarding ...
ABSTRACT: The payment of taxes determined on the actual income generated by companies is one of the ...
The payment of taxes determined on the actual income generated by companies is one of the topics deb...
The article examines the relationship between the sources of tax law and their interpretation. This ...
A few definitional concepts are required at the outset about interpretation in the Italian tax syste...
The person who has committed violations has the right not to cooperate at his own indictment. This i...
This thesis deals with an in-depth analysis of the causes that have an influence on the finality of ...
Il contraddittorio nel procedimento di attuazione dei tributi \ue8 considerato principio generale de...
The taxpayer who acts in accordance with fiscal authorities wrong instructions is guaranteed by arti...
The most recent tax regulations tightened both criminal and administrative sanctions against the tax...
Il contributo analizza la compatibilità dei condoni tributari con il diritto comunitario, alla luce ...
The fiscal duty also rests with the State which is called, on the one hand, to determine the extent ...
The present article, before analysing the relationship between international tax law and European ta...
The author analyses the relationship between the two fundamental theories about liability for non pe...