- Le sanzioni amministrative tributarie tra ordinamento comunitario e regimi nazionali
- Albano, Alessandro <1977>
Subject
- IUS/12 Diritto tributario
Description
- The research path has developed through a double direction: the analysis of fiscal tort and juridical means of reaction introduced into the system of taxation. The fiscal tort is a case that can be used as a comparison tool among national systems. Indeed, principles that regulate the fiscal tort has shared in the national systems even if the formation of the system has been different. Further, as a natural part of the research, the comparison between national and community systems has been crucial. Finally, the study of the “sanctions without fiscal tort”, that is indirect sanctions, had allowed to expand research also to the link between community jurisprudence and national systems.
Date
- 2011-09-09
Type
- Doctoral Thesis
- PeerReviewed
Format
- application/pdf
Identifier
urn:nbn:it:unibo-2938
Albano, Alessandro (2011) Le sanzioni amministrative tributarie tra ordinamento comunitario e regimi nazionali, [Dissertation thesis], Alma Mater Studiorum Università di Bologna. Dottorato di ricerca in Diritto tributario europeo