The paper offers an in-depth, critical and constructive examination of the legal situations that are subject of the tax process, but also of the actions and the protections available in the same process. A final look is dedicated at the disputes on the new acts, which the jurisprudence considers contestable in front of the Tax Judges
Lo scritto offre una disamina approfondita, ma anche critica e costruttiva, delle situazioni giuridiche oggetto del processo tributario, nonché delle azioni e delle tutele esperibili nello stesso processo, con uno sguardo finale ai nuovi atti ritenuti dalla giurisprudenza impugnabili innanzi ai Giudici Tributari
Gli "oggetti" del processo tributario
Antonio Guidara
2021-01-01
Abstract
The paper offers an in-depth, critical and constructive examination of the legal situations that are subject of the tax process, but also of the actions and the protections available in the same process. A final look is dedicated at the disputes on the new acts, which the jurisprudence considers contestable in front of the Tax JudgesI documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.