Vizi dell’azione amministrativa tributaria e loro rilevanza nel processo penale tributario

Risultato della ricerca: Articlepeer review

Abstract

The effects of tax assessment vices in criminal trial has been only partially studied by doctrine, which has more studied the effects of criminal trial vices on tax assessment. So, trying to study this issue, the first step was to distinguish “typical vices”, i.e. administrative vices exclusively concerning tax assessment, from “connected vices”, i.e. administrative vices related to criminal trial rules or subjects. The Supreme Court judgments analysis shown a marked unwillingness to give “typical vices” any kind of effect in criminal trial; on the other side, concerning “connected vices”, the Court considered relevant only those vices involving the infringement of safeguards provided by the Code of Criminal Procedure for evidence formation or acquisition. However, this consolidated guideline of the Court shows reasonable doubts, concerning both “typical vices” and “connected vices”, whenever those vices can cause infringement of constitutional principles or safeguards.
Lingua originaleItalian
pagine (da-a)1-27
Numero di pagine27
RivistaRASSEGNA TRIBUTARIA
Stato di pubblicazionePublished - 2015

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