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Archivio della Ricerca - Università di Roma Tor vergata
Article . 2013
Data sources: Archivio della Ricerca - Università di Roma Tor vergata
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Quale giurisdizione quando un tributo è indebitamente applicato su un tributo?

descriptionPublicationkeyboard_double_arrow_right Article 01 Feb 2013 Italy Italian Publisher:country:IT
Authors: Lupi, R;

handle: 2108/290584

Quale giurisdizione quando un tributo è indebitamente applicato su un tributo?

Abstract

L'articolo esamina la sottile questione dell'IVA sulla tariffa rifiuti in alcuni risvolti processuali in tema di giurisdizione, troppo sbrigativamente individuata in quella ordinaria, mentre qui l'IVA veniva applicata da un ente pubblico che agisce in modo autoritativo.

Country
Italy
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Keywords

liti tra cliente e fornitore, Settore IUS/12 - DIRITTO TRIBUTARIO, Imposta sul valore aggiunto, giurisdizione, Imposta sul valore aggiunto; prestazioni aventi natura tributarie; liti tra cliente e fornitore; giurisdizione, prestazioni aventi natura tributarie

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    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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