Article 69 of Legislative Decree 546/92, in the current version, incorporates the principle of immediate enforceability of all judicial tax decisions, including those favorable to taxpayers. However, the Customs Agency, following a wrong interpretation of article 68, paragraph 3 bis, of Legislative Decree 546/92 and of the European regulations referred to therein, considers the above mentioned principle unapplicable with regards to non-definitive decisions concerning the European Union's own resources. A systematic interpretation of the rules leads to the conclusion that even these decisions are immediately enforceable.

gioe, c. (2019). Sull’esecuzione delle sentenze tributarie nei confronti dell’Agenzia delle dogane. RASSEGNA TRIBUTARIA(4), 774-785.

Sull’esecuzione delle sentenze tributarie nei confronti dell’Agenzia delle dogane

gioe, chiara
2019

Abstract

Article 69 of Legislative Decree 546/92, in the current version, incorporates the principle of immediate enforceability of all judicial tax decisions, including those favorable to taxpayers. However, the Customs Agency, following a wrong interpretation of article 68, paragraph 3 bis, of Legislative Decree 546/92 and of the European regulations referred to therein, considers the above mentioned principle unapplicable with regards to non-definitive decisions concerning the European Union's own resources. A systematic interpretation of the rules leads to the conclusion that even these decisions are immediately enforceable.
Settore IUS/12 - Diritto Tributario
gioe, c. (2019). Sull’esecuzione delle sentenze tributarie nei confronti dell’Agenzia delle dogane. RASSEGNA TRIBUTARIA(4), 774-785.
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/10447/438449
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