Procedimento penale e procedimento tributario

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[automatically translated] The contribution deals with the relationship between criminal and tax proceedings case, with reference to: - the principle of specialty, and related problems; - The non-enforceability of administrative sanctions pending the criminal proceedings; - The significance of the criminal sentence in the tax process and the tax ruling in the criminal proceedings.
Original languageItalian
Title of host publicationL'accertamento tributario
Pages333-344
Number of pages12
Publication statusPublished - 2014

Publication series

Nameargomenti del diritto

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