The main objective of this thesis is to evaluate the effectiveness of judicial protection in taxation. The first chapter contains an in-depth analysis of the constitutional provision that guarantees due process, followed by the analysis of art. 6CEDU, whose content has been included in art. 111 of the Constitution. Then we analyze the Italian tax process as a whole. At first we consider the elements of taxing jurisdiction: Tax Commissions, their evolution from administrative to judicial authorities, and their scope; then we consider the complete scope of "tax jurisdiction”. The third chapter is entirely dedicated to the analysis of evidences admitted in the tax process and we try to consider the opportunity to avoid the oral evidence ban, responsible not to encourage an evolution of the tax process towards fulfilling the canons of due process. Finally, we analyze the UK tax process that is currently based on only two courts, the First Tier and Upper Tribunal. Here, the management of tax disputes, absolutely appreciable in terms of deflationary litigation management tools, for carrying out the process respecting both the parties and impartiality of the judge, is a bit less appreciable in relation to the duration of the process, not always "reasonable". It’s been interesting to discover that the evidence from witnesses is allowed just as in other processes. The need to compare our tax process with that of another State is felt because even the tax system, like any other legal system, is not limited within the boundaries in which a single legislature exercises its power.
Effettività della tutela giurisdizionale nel processo tributario: prospettiva interna ed europea
LUCARELLI, Antonella
2014
Abstract
The main objective of this thesis is to evaluate the effectiveness of judicial protection in taxation. The first chapter contains an in-depth analysis of the constitutional provision that guarantees due process, followed by the analysis of art. 6CEDU, whose content has been included in art. 111 of the Constitution. Then we analyze the Italian tax process as a whole. At first we consider the elements of taxing jurisdiction: Tax Commissions, their evolution from administrative to judicial authorities, and their scope; then we consider the complete scope of "tax jurisdiction”. The third chapter is entirely dedicated to the analysis of evidences admitted in the tax process and we try to consider the opportunity to avoid the oral evidence ban, responsible not to encourage an evolution of the tax process towards fulfilling the canons of due process. Finally, we analyze the UK tax process that is currently based on only two courts, the First Tier and Upper Tribunal. Here, the management of tax disputes, absolutely appreciable in terms of deflationary litigation management tools, for carrying out the process respecting both the parties and impartiality of the judge, is a bit less appreciable in relation to the duration of the process, not always "reasonable". It’s been interesting to discover that the evidence from witnesses is allowed just as in other processes. The need to compare our tax process with that of another State is felt because even the tax system, like any other legal system, is not limited within the boundaries in which a single legislature exercises its power.File | Dimensione | Formato | |
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https://hdl.handle.net/20.500.14242/124643
URN:NBN:IT:UNIBG-124643