|Tipo di tesi||Tesi di dottorato di ricerca|
|Titolo||I provvedimenti cautelari della riscossione tributaria|
|Titolo in inglese||Precautionary injunctions enforcement within tax trial|
|Settore scientifico disciplinare||IUS/12 - DIRITTO TRIBUTARIO|
|Corso di studi||Scuola di D.R. in SCIENZE GIURIDICHE (|
|Data inizio appello||2014-04-02|
|Disponibilità||Accessibile via web (tutti i file della tesi sono accessibili)|
Il presente lavoro costituisce un contributo allo studio unitario dei provvedimenti cautelari dell’esecuzione forzata tributaria.
This dissertation aims to be a contribution to the analysis of precautionary injunctions enforcement within tax trial. The dissertation is composed of four chapters. The first chapter focuses on historical introduction of the evolution of precautionary measures with reference to tax credits. The second chapter rotates around the definition of forced tax collection; a double theory is set, by which: i) any precautionary measure (being of administrative or trial nature) which allows the relevant administrative bodies to ensure the enforcement within tax trial by mean of the imposition of temporary precautions to be set upon the taxpayer’s assets, is to be included in the forced tax collection actions category; ii) precautionary measures within tax trial, in order to be structurally and not only functionally considered as such, must be finalized to the act forming the tax obligation or the administrative penalty. As for the third chapter, the connection between the precautionary finalization between each precautionary measure and the inspection notice/the punitive provision is proved according to statute law. Finally, the fourth chapter analyzes the precautionary jurisdiction, and points out the four substantial requirements of the precautionary measures within tax trial, that are: (i) fumus boni iuris and (ii) periculum in mora, which are the two general conditions to the precautionary power, (ii) interest to action, which is implemented with reference to precautionary measures during the trail, and (iv) administrative proportionality, which is implemented with reference to administrative precautionary measures.