Administrative Law doesn’t provide for a universal and immutable concept of tax penalty. From a historical point of view, it is a concept “sunflower”, which turns – at least as a basis for comparison – to those sets of laws that each time offer (or seem to offer) more guarantees. The Author argues, in a nutshell, about the “first (long) season”, when the basis for comparison was Criminal Law. Afterwards, another season followed when the debate was focused on the general law concerning the subject (Chapter I Law no. 689/1981); finally, he draws full attention to the ECHR and to the jurisprudence of its Court.
Cerbo, P., La sanzione nel diritto amministrativo, <<RIVISTA DELLA GUARDIA DI FINANZA>>, 2015; 2015 (5): 1235-1247 [http://hdl.handle.net/10807/69508]
La sanzione nel diritto amministrativo
Cerbo, Pasquale
2015
Abstract
Administrative Law doesn’t provide for a universal and immutable concept of tax penalty. From a historical point of view, it is a concept “sunflower”, which turns – at least as a basis for comparison – to those sets of laws that each time offer (or seem to offer) more guarantees. The Author argues, in a nutshell, about the “first (long) season”, when the basis for comparison was Criminal Law. Afterwards, another season followed when the debate was focused on the general law concerning the subject (Chapter I Law no. 689/1981); finally, he draws full attention to the ECHR and to the jurisprudence of its Court.
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