The Italian statute of taxpayers' rights state of the art 20 years after its enactment Nicola Sarton
By: Sarton, Nicola
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Material type: 
ArticlePublisher: 2020Subject(s): CONTRIBUYENTES | DERECHOS | DERECHO CONSTITUCIONAL TRIBUTARIO | ITALIA
In:
Intertax v. 48, issue 11, November 2020, p. 1045-1052Summary: The Italian Bill of Taxpayers' Rights (so called Taxpayers Statute) is twenty years old. Even if it is formally a primary law, its provisions are deemed to be general principles of the Italian tax system that directly derive from the Constitution. This article explains the importance of the Bill for Italian tax rules and main taxpayers' rights in Italy.
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Resumen.
The Italian Bill of Taxpayers' Rights (so called Taxpayers Statute) is twenty years old. Even if it is formally a primary law, its provisions are deemed to be general principles of the Italian tax system that directly derive from the Constitution. This article explains the importance of the Bill for Italian tax rules and main taxpayers' rights in Italy.
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