My dissertation is about the review made by Revenue authorities of the unlawful assessments of taxation. It deals with the nature and the aims of the power of review, and the public interest for a right and impartial taxation. The dissertation also deals with the possibility for taxpayers to defend themselves against the unlawful review made by the authorities, which do not avoid the wrong assessments or do not even review their previous acts although they are unlawful.
(2010). Profili in tema di autotutela nel diritto tributario. (Tesi di dottorato, Università degli Studi di Milano-Bicocca, 2010).
Profili in tema di autotutela nel diritto tributario
CAIRO, PIER PAOLO
2010
Abstract
My dissertation is about the review made by Revenue authorities of the unlawful assessments of taxation. It deals with the nature and the aims of the power of review, and the public interest for a right and impartial taxation. The dissertation also deals with the possibility for taxpayers to defend themselves against the unlawful review made by the authorities, which do not avoid the wrong assessments or do not even review their previous acts although they are unlawful.
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