CAMMINO DIRITTO

The fundamental principles about taxation manage the theory of fiscal federalism. The principle of equity expresses the idea that taxes should be fair. Instead, looking at the annual tax for over twenty-vehicles, the Italian tax system applicable tur...

Right without might is an unproductive conclusion. After all, only through the demonstration that rights might be enforced on a Judicial System is that these can have the power to be respected everywhere, anywhere. Thus, it is mandatory the existence...

Beyond any personal opinions, the dispute between Russia and Ukraine for the territory of Republic of Crimea provides jurists with several causes for reflection. This article aims to analyse the main aspects and to solve the core of the problem: can ...

In light of tax reform, abuse of right and tax avoidance have been unified according to their meanings. Legislative Decree No.156/ 2015 introduced Art. 10 bis in the Taxpayer’s Bill of Rights, which regulates tax avoidance. The insertion in the Law 2...