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January 29

THE FISCO NEGA THE REFUND? THE COMPARISON IS OBLIGATORY

The Fisco is always obliged to confront the tax payer before issuing a deed against him (for example a tax assessment, a mortgage registration, an administrative detention, etc …). The right to the adversarial, in fact, represents a means of protecting the taxpayer’s reasons as well as an instrument of guaranteeing the “just proceeding”, therefore,.

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