[automatically translated] The contribution deals with the cd. principle of "dual track" between tax process and criminal process and aims to show that, although established by law, this principle is, in fact, difficult to apply, given the unavoidable contamination which result from the identity of the nature of the fact to be ascertained, which is always a question of fiscal nature, therefore, is subject to taxation the assessment criteria. The contribution also deepens the hassle, in the field of criminal law, the tax presumptions, as these are one of the main tools for the question whether tax.
|Title of host publication||L'accertamento tributario|
|Number of pages||10|
|Publication status||Published - 2014|
|Name||argomenti del diritto|