The different European countries have adopted different taxpayer protection schemes in administrative and jurisdictional terms. The contribution proposes a comparison between Italy and France, highlighting the filtering value of the administrative management methods, in France, of the tax-tax litigation, where the Italian legal system places the contradictory in the area of the search for definition hypotheses in accordance with the claim. Andrea Quattrocchi is the author of paragraphs 1 and 3.
I diversi Paesi europei hanno adottato schemi diversi di tutela del contribuente sul piano amministrativo e giurisdizionale. Il contributo propone un confronto tra Italia e Francia, evidenziando la valenza di filtro delle modalità di gestione amministrativa, in Francia, del contenzioso fisco-contribuente, laddove l'ordinamento italiano colloca il contraddittorio nell'area della ricerca di ipotesi di definizione in adesione della pretesa. Andrea Quattrocchi è autore dei paragrafi 1 e 3.
Quattrocchi, A., Quasso, A., The jurisdictional protection of the taxpayer: a comparison between Italian and French legal system, in Sacchetto, C., Barassi, M. (ed.), Introduction to comparative tax law, Rubbettino, SOVERIA MANNELLI (CZ) -- ITA 2008: 146- 155 [http://hdl.handle.net/10807/147134]
The jurisdictional protection of the taxpayer: a comparison between Italian and French legal system
Quattrocchi, Andrea
;
2008
Abstract
The different European countries have adopted different taxpayer protection schemes in administrative and jurisdictional terms. The contribution proposes a comparison between Italy and France, highlighting the filtering value of the administrative management methods, in France, of the tax-tax litigation, where the Italian legal system places the contradictory in the area of the search for definition hypotheses in accordance with the claim. Andrea Quattrocchi is the author of paragraphs 1 and 3.
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