[automatically translated] The recognition of a liability and the consequent obligation to pay compensation, even if attributable to the financial administration, demands that the case provided for by. 2043, cc, come true in all its structural elements. Since this is a case in progressive education, the liability arising from the performance of an illegal act is subject to the occurrence of the following assumptions: a) the unlawful conduct; b) the mental element; c) the causal link between anti-juridical fact and harmful event; d) the harmful event. In the work it is carried out the analysis of these elements in the light of the specific activities carried out by the tax authorities in exercising its power to impose taxes and penalties.
|Number of pages||11|
|Publication status||Published - 2010|