The person who has committed violations has the right not to cooperate at his own indictment. This is guaranteed by international jurisprudence. This paper examines the corollaries of this fundamental right, which has the potential to undermine the basis of some classic instruments of the administrative tax control phase, such as some cases of presumptive tax assessments and of limitations to submission of new evidence in front of the tax court. Problematic profiles also emerge with respect to some sanctions, both administrative and criminal, provided in addition to the tax assessment.
Buona fede del contribuente, obblighi di cooperazione nella fase amministrativa e diritto al silenzio: tempesta in arrivo dalle Corti Internazionali
alberto marcheselli
2021-01-01
Abstract
The person who has committed violations has the right not to cooperate at his own indictment. This is guaranteed by international jurisprudence. This paper examines the corollaries of this fundamental right, which has the potential to undermine the basis of some classic instruments of the administrative tax control phase, such as some cases of presumptive tax assessments and of limitations to submission of new evidence in front of the tax court. Problematic profiles also emerge with respect to some sanctions, both administrative and criminal, provided in addition to the tax assessment.File in questo prodotto:
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