In the first part of the paper, it is argued that, within the Italian Supreme Court, two models of tax litigation coexist: the annulment action and the declaratory action (or action for a negative declaratory judgment). After having indicated the main characteristics of the two models, the paper analyzes their consequences, focusing on the manifestations of the declaratory model that have been abandoned by recent case law
Tesauro, F. (2016). Il processo tributario tra modello impugnatorio e modello dichiarativo. RASSEGNA TRIBUTARIA(4), 1036-1050.
Il processo tributario tra modello impugnatorio e modello dichiarativo
TESAURO, FRANCESCO
2016
Abstract
In the first part of the paper, it is argued that, within the Italian Supreme Court, two models of tax litigation coexist: the annulment action and the declaratory action (or action for a negative declaratory judgment). After having indicated the main characteristics of the two models, the paper analyzes their consequences, focusing on the manifestations of the declaratory model that have been abandoned by recent case law
File in questo prodotto:
Non ci sono file associati a questo prodotto.
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
