[automatically translated] The monograph has as its object the examination of certain provisions contained in the Articles of taxpayers' rights, particularly significant because of leading to significant refluenze in tax proceedings. Think in Articles 5 and 6 of the Statute, concerning the right to information and the right to participation, as well as article 7, concerning the reasons for acts, and art.12, regarding the rights of the taxpayers subject to tax audits. The survey is conducted through a parallel reference to the rules contained in the General Law on Administrative Procedure. The study concludes with a reconstruction of the possible forms of going Ordinamento protection against the violation of statutory provisions examined.
|Number of pages||236|
|Publication status||Published - 2008|