| 000 | 01090nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c143489 _d143489 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210202122722.0 | ||
| 007 | ta | ||
| 008 | 210202t2020 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968701 _aSarton, Nicola |
|
| 245 | 4 |
_aThe Italian statute of taxpayers' rights _bstate of the art 20 years after its enactment _c Nicola Sarton |
|
| 260 | _c2020 | ||
| 500 | _aResumen. | ||
| 520 | _aThe 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. | ||
| 650 | 4 |
_aCONTRIBUYENTES _941169 |
|
| 650 | 4 |
_aDERECHOS _942389 |
|
| 650 | 4 |
_aDERECHO CONSTITUCIONAL TRIBUTARIO _941980 |
|
| 650 | 4 |
_aITALIA _947518 |
|
| 773 | 0 |
_9164078 _oOP 2141/2020/11 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 48, issue 11, November 2020, p. 1045-1052 |
|
| 942 | _cART | ||