The annotated decision addresses a dispute concerning the challenge of an act defining a verification pursuant to the previous art. 5 bis of Legislative Decree no. 218 of 1997. After recognizing the possibility of appeal the afromentioned act, the Supreme Court focuses on the definition of “partial assessment”, emphasizing the absence of “any evaluation activity by the tax administration”
Accertamenti parziali ed impugnabilità degli atti di adesione
Bagarotto Ernesto
2021
Abstract
The annotated decision addresses a dispute concerning the challenge of an act defining a verification pursuant to the previous art. 5 bis of Legislative Decree no. 218 of 1997. After recognizing the possibility of appeal the afromentioned act, the Supreme Court focuses on the definition of “partial assessment”, emphasizing the absence of “any evaluation activity by the tax administration”File in questo prodotto:
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