Le sanzioni amministrative tributarie: principi e deroghe tra diritto interno ed interpretazioni sovranazionali

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The article analyses some aspects of the tax sanctions system, based on a highpunitive perspective deriving from criminal law, highlighting the existing numerous derogationswithin the regulation actually in force. The article will be focusing on the peculiarities characterizingthe regulation dealing with the principles of personality, legality, imputability and nontransmissibilityto heirs. Further inconsistencies can be argued with regard to the procedure forthe application of sanctions, as well as to their execution. It will be concluding as in the sense thatthe balance between tax interest and transgressor’s rights may be hardly achieved, even from thepoint of view of the compliance between domestic law and the principles stated by the supranationalCourts.
Lingua originaleItalian
pagine (da-a)990-1020
Numero di pagine31
Stato di pubblicazionePublished - 2018

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