Il procedimento sanzionatorio in materia di tributi esclusi dalla giurisdizione delle Commissioni Tributarie

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Abstract

[automatically translated] The article discusses the peculiarities of enforcement proceedings for violations related to taxes excluded from the jurisdiction of the Tax Commission, through the examination of the cases governed by positive law
Original languageItalian
Pages (from-to)323-362
Number of pages40
JournalRIVISTA DI DIRITTO TRIBUTARIO
Volume5
Publication statusPublished - 1997

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