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账号： boyanglee2022
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意大利税法研究

作者：翁武耀著

ISBN：

9787010264639

出版社：

人民出版社

浏览量：

3次

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温馨提示：书籍来自网络收集，版权归原作者所有，仅做学习试读,下载后请24小时内删除,侵权删(联系:1401211620@qq.com)

所属分类:

法律 >> 外国法律

下载电子书请到： https://www.mq59.com

图书中部

内容简介:

本书对意大利税法中的基本和重点问题进行了系统和深入的研究，详细阐释和分析了相关意大利税法学说理论、税收立法以及司法判例。这些问题主要包括财税法学科在意大利的发展、税收法定原则在意大利的适用、量能课税原则作为税法基本原则在意大利的确立、意大利纳税人权利宪章的制定、意大利税收制度的演变、意大利地方财政（税收）自主的立法建构、意大利增值税在法律上的课征属性、非法收益在意大利的课税、意大利反避税理论和基本制度、意大利税收查定的核心制度、税务法院与税务诉讼在意大利的建立和设置、意大利税收犯罪刑事立法的演变和特征以及欧盟税法对意大利税法的影响。

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