Search results for "administrative procedure"
showing 5 items of 5 documents
Naturaleza de los plazos en los procedimientos de gestión e inspección tributaria en relación al procedimiento administrativo común
2018
El presente trabajo tiene como objeto principal analizar los distintos tipos de plazos de los que dispone la Administración Tributaria para el ejercicio de sus derechos, ya sean éstos para iniciar el procedimiento como durante su instrucción y terminación. Junto a ello, se pone de manifiesto la diferencia que existe entre los plazos para el procedimiento inspector y el procedimiento administrativo común. Finalmente, se expone el problema de los plazos en la ejecución de las resoluciones de los tribunales económicos-administrativos. The main purpose of this paper is to analyze the different types of terms available to the Tax Administration for the exercise of their rights, whether these are…
Un incontro sulla storia delle istituzioni
2021
Si tratta di una notizia relativa a un seminario sulla storia delle istituzioni It is a news about a seminar on history of Italian institutions
Regulation issues of algorithmic administrative decisions: looking for an Italian legislative model
2020
The work aims to highlight the most relevant problematic points that should be taken into consideration by the Italian legislator in order to introduce a regulation of automated administrative decisions. After having briefly recalled the current legal framework on the digitalization of administrative acts and the main doctrinal theories on this subject, the significant positions espressed in the recent administrative case law are examined. With the intent to discuss possible regulatory measures, the main legislative and interpretative solutions developed in this regard in the French legal system are also analyzed.
Il responsabile del procedimento rivisitato
2021
Thirty years after the enactment of law no. 241/1990 the person in charge of the procedure remains the most innovative and characterizing part of the Italian experience and, at the same time, the one that has received little, if not very little, attention from the doctrine. The essay intends to provide an examination of the problematic elements deriving from the interrelation between the organizational aspects of the figure and the tasks reserved to the management. In particular, it analyzes the decision-making and personal responsibility space that falls on the official responsible for the procedure. The argument given is that the person in charge of the procedure configures a hypothesis o…