Orientamenti della nuova legislatura in materia tributaria
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The job analyzes in a critical prospective what the Government is making in fiscal policy. A
particular attention is given to the serious problems of constitutionality that there are. The Government
wants to make the fight to the tax evasion, but the instruments are wrong. There is a mistaken
use of the penal endorsement: it should bu used to punish, not to have more money. The job analyzes
also the several violations to the «Statuto del contribuente» that the new laws make. The Auctor
hopes a new jurisprudence of the Court in order to specify the constitutional limits of the «Statuto del
contribuente».
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