Search results for "procedural rules."

showing 5 items of 5 documents

Procedural Rules in Tax Law in the context of Community Law and Domestic Law, national report for Italy

2010

Procedural Rules in Tax LawSettore IUS/12 - Diritto Tributario
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Procedural rules in Tax Law in the context of Community law and domestic law: principles of procedural law in tax matters - Constitutional law requir…

2010

Procedural rules in Tax LawSettore IUS/12 - Diritto Tributario
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BREVI NOTE SULL'ONERE DELLA PROVA NEL PROCESSO TRIBUTARIO

2019

La regola dell’onere della prova costituisce un pilastro fondamentale in ogni disciplina processuale. Essa si sviluppa in una molteplicita' di principi attraverso i quali il processo persegue la sua funzione, la ricerca della verita'. Nel processo tributario l’applicazione della regola dell’onere della prova non sempre appare ispirata al principio del giusto processo ed al contribuente a volte è richiesto di offrire una prova che va oltre le sue possibilita'.

Settore IUS/12 - Diritto TributarioThe burden of proof is a cornerstone in procedural rules which takes with it several principles aimed at ensuring the trial purpose to pursuit the truth. Procedural rules in tax law recognize taxpayer’s right to a due process but often in judicial decisions the burden of proof doesn’t seem distributed evenly and he is asked to provide a very difficult proof.
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I PROVVEDIMENTI EX ART. 709 TER C.P.C. E LE NOVITÀ DELLA LEGGE 26 NOVEMBRE 2021, N. 206

2022

Il capitolo analizza il rimedio dell'art. 709 ter c.p.c., i suoi presupposti sostanziali e le regole processuali di sua amministrazione, specie alla luce delle recenti novità introdotte dalla legge delega sulla riforma del processo civile

The chapter analyzes the remedy of the art. 709 ter of the Italian Criminal Code its substantive assumptions and the procedural rules for its administration especially in light of the recent innovations introduced by the Law 26 NOVEMBRE 2021 N. 206Settore IUS/01 - Diritto Privato
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Occasioni mancate: il bilanciamento tra diritto alla vita familiare e best interest of the child, e la rappresentanza del minore nella sentenza Stran…

2020

The recent judgment of the Grand Chamber of the European Court of Human Rights in Strand Lobben and others v. Norway raises, among others, two interesting reflections. First, it expressly requires a balance between the best interest of the child and other rights, such as the parents’ interest to the maintenance of family relationships. However, the conclusion reached by the Court – finding a violation of art. 8 of the Convention only in respect of its procedural aspect – does not match with the premises. Second, the (missed opportunity for) balancing is carried out without guaranteeing the proper representation of the minor in the judgment. This procedural gap in the Court’s regulations sho…

right to family lifebest interest of the childpositive obligationEuropean Court of Human RightSettore IUS/13 - Diritto Internazionalebalancingprocedural rules.
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