Abstract
[automatically translated] Changing the tax rule, also of Community or international origin, affecting the essential elements of the case incriminating, it involves the application of the more favorable provision from that in force at the time of the consummation of the crime and the subsequent entry into force.
Original language | Italian |
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Pages (from-to) | 902-916 |
Number of pages | 15 |
Journal | RASSEGNA TRIBUTARIA |
Volume | 4/2013 |
Publication status | Published - 2013 |