I nuovi (antitetici) trend evolutivi dell’autotutela tributaria
Martis, Marcella
2022-01-01
Abstract
With the decision in comment, the Italian Supreme Court, while embracing the prevailing approach about the admissibility of the appeal against the denial of tax authorities’ internal review (autotutela tributaria), confirms the jurisdiction of Tax Courts and limits their examination to the existence of a general interest in the removal of the unlawful tax administrative act. In re-proposing the fully discretionary nature of jus poenitendi, the Supreme Court however failed to include the institution in the specificity of tax matters, thus losing the opportunity to deepen the study of the requirements for exercising such power of internal review in the field of taxation. The approach adopted, which is too general, appears contrary not only with the most prudent positions emerged in literature, but also with the recent reform proposals, aimed at roceduralising the institution with the provision of a real duty of internal review for the public body.File | Dimensione | Formato | |
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Martis M. , I nuovi (antitetici) trend evolutivi dell’autotutela tributaria, In Riv. Trim. Dir. Trib, 3, 2022.pdf Solo gestori archivio
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