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    Wyświetlanie 1-9 z 9
    Tytuł:
    Fat taxes and promotional tax dimension
    Autorzy:
    Parente, Salvatore Antonello
    Powiązania:
    https://bibliotekanauki.pl/articles/951069.pdf
    Data publikacji:
    2019
    Wydawca:
    Wyższa Szkoła Gospodarki Euroregionalnej im. Alcide De Gasperi w Józefowie
    Tematy:
    protection of human health paternalism
    junk food
    promotional taxation
    fat taxes
    Opis:
    Nutritional taxation includes the collection of tax instruments, relating to assumption the consumption, sale or production of food injurious to health human, whose preservation in the food sector is ensured by multiple models: administrative coercive measures, aimed to limiting the harmful food consumption; fat taxes, with which subject to taxation “junk foods”, discouraging the use, in order to increase the consumption of foods less harmful and adopting healthier lifestyles; food regulations, aimed to inducing the producers to place on the market products sanitary; communication campaigns, information, awareness and education. In short, fat taxes are the result of the evolution of the tax order, that, to acquisitive and redistributive logic, own of matter, supports a promotional logic, susceptible to direct taxpayer food choices.
    Źródło:
    Journal of Modern Science; 2019, 42, 3; 239-264
    1734-2031
    Pojawia się w:
    Journal of Modern Science
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Il reclamo e la mediazione tra procedimento e processo
    The complatin and mediation between legal proceedings
    Autorzy:
    Parente, Salvatore Antonello
    Powiązania:
    https://bibliotekanauki.pl/articles/1046498.pdf
    Data publikacji:
    2020-10-28
    Wydawca:
    Katolicki Uniwersytet Lubelski Jana Pawła II
    Tematy:
    reclamo
    mediazione tributaria
    deflazione del contenzioso tributario
    complaint
    tax mediation
    reduction of tax disputes
    Opis:
    Il reclamo-mediazione, sintomatico dell’evoluzione del sistema normativo verso una “marginalizzazione” della fase contenziosa, è allocato nella fase che precede l’instaurazione del processo tributario. Per le controversie, ricomprese nella giurisdizione tributaria, il cui valore non ecceda i 20.000,00 euro, è richiesta, ai fini della procedibilità della domanda, la preventiva proposizione di un reclamo, che può anche contenere una proposta di mediazione, volta a dirimere l’insorgenda lite; in caso di mancato accoglimento del reclamo o della proposta di mediazione, si producono gli effetti propri del ricorso tributario. Sotto il profilo oggettivo, l’obbligo del previo esperimento del reclamo ha ad oggetto le sole controversie, rientranti nella giurisdizione tributaria. Dal punto di vista soggettivo, l’ambito di applicazione del reclamo-mediazione concerne tutte le controversie rientranti nella giurisdizione tributaria, aventi ad oggetto l’impugnazione di atti e provvedimenti emessi da qualsiasi tipologia di ente impositore. L’organo competente a conoscere della procedura appartiene alla stessa autorità che ha emanato l’atto impugnato, che vi provvede attraverso strutture diverse ed autonome da quelle che hanno curato l’istruttoria degli atti reclamabili.
    The complaint/mediation, symptomatic of the evolution of the regulatory system towards a “marginalization” of the litigation phase, is located in the phase preceding the taxation process. For disputes covered by tax jurisdiction whose value does not exceed € 20,000.00, the submission of a claim is required – for the purpose of the applicability of the claim – to contain a proposal of mediation intended to prevent the onset of the legal proceedings; in case of failure to accept the claim or the mediation proposal, the taxation is applied. From an objective point of view, the obligation of the prior exercise of the complaint concerns only the disputes that fall within the tax jurisdiction. From the subjective point of view, the scope of application of the mediation/complaint concerns all disputes within the tax jurisdiction, which concern the appeal of acts and measures provided by any type of taxpayer. The body competent to know the procedure belongs to the same authority that issued the contested measure, thus different and autonomous structures from those who have investigated the acts of reclamation are involved.
    Źródło:
    Zeszyty Naukowe KUL; 2017, 60, 3; 357-370
    0044-4405
    2543-9715
    Pojawia się w:
    Zeszyty Naukowe KUL
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    IL RECLAMO E LA MEDIAZIONE TRIBUTARIA DOPO LA RIFORMA: PROFILI RICOSTRUTTIVI E RISVOLTI APPLICATIVI – PARTE PRIMA
    THE TAX COMPLAINT AND MEDIATION AFTER THE REFORMATION: RECONSTRUCTIVE PROFILES AND APPLICATIONS – PART ONE
    Autorzy:
    PARENTE, SALVATORE ANTONELLO
    Powiązania:
    https://bibliotekanauki.pl/articles/546554.pdf
    Data publikacji:
    2017
    Wydawca:
    Uniwersytet Warmińsko-Mazurski w Olsztynie
    Tematy:
    alternative dispute resolution
    tax complaint and mediation
    tax reform
    Opis:
    The tax complaint and mediation underwent a noticeable makeover thanks to the decree September 24, 2015, n. 156, which gave effect to the delegation of reform of the tax system (law March 11, 2014, n. 23). The decree has completely rewritten the article 17 bis, decree n. 546/1992, which, in the original formulation, had aroused many doubts of interpretation and application problems, also in terms of constitutionality, culminating in a ruling by the Constitutional Court. The intervention is symptomatic of the evolution of the regulatory system toward a “marginalization” of contentious stage, intended to be a measure of extrema ratio, kicked down to a remote possibility, solvable even on slopes of judgment, through conflict resolution instruments structured in such a way as to be convenient and attractive to both parties. Although he has not solved all the problems of interpretation, the novel has the merit of having corrected some discrepancies, present in the original version, in order to implement the renewal instances from multiple parts: the result was the strengthening of the institute, aimed at resolving minor disputes out of court, composed mainly of disputes of limited economic value, although numerous in quantity; this made it possible to avoid a waste of resources, focusing on the most relevant disputes judicial machine. Regulatory choices underlying the reform can be summarised as follows: extension of the complaint/mediation to all acts-including land-value below the deductible (unchanged), issued by tax bodies, officers or private dealers imposition; restructuring of benefit sanctions in favour of the taxpayer; simplification of procedural mode; possibility for disputes subject to tax claim by experiencing tax court settlement, in the future be used as well on appeal, both in court and out court; regulating the payment of the amount due as a result of the proceedings.
    Źródło:
    Civitas et Lex; 2017, 1(13); 29-48
    2392-0300
    Pojawia się w:
    Civitas et Lex
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    IL RECLAMO E LA MEDIAZIONE TRIBUTARIA DOPO LA RIFORMA: PROFILI RICOSTRUTTIVI E RISVOLTI APPLICATIVI – PARTE SECONDA
    THE TAX COMPLAINT AND MEDIATION AFTER THE REFORMATION: RECONSTRUCTIVE PROFILES AND APPLICATIONS – PART TWO
    Autorzy:
    Parente, Salvatore Antonello
    Powiązania:
    https://bibliotekanauki.pl/articles/546612.pdf
    Data publikacji:
    2017
    Wydawca:
    Uniwersytet Warmińsko-Mazurski w Olsztynie
    Tematy:
    Procedural aspects of the complaint
    advanced mode of complaint/mediation
    reduction of penalties
    Opis:
    Alongside the expansion of subjective assumptions, required for the experiment of complaint/ mediation, the real innovation is the broadening of the audience of those who can speak about it: tax agencies and any other body levying entity (for example, local authorities), whose decision was the subject of appeal. While tax agencies, given the considerable size, shall examine the complaint through facilities other than those that materially have issued actionable measures, for the other institutions, whose acts are subject to the remedy, the identification of the subject responsible for dealing with complaints is left to the internal organisation of each: this entails, especially for those of limited size, significant difficulties in identifying, within the organization, a different subject and autonomous, it can act as a mediator. Compared to the original formulation of the norm, whose wording seemed to distinguish the claim from the action, the technique of drafting the novel seems much more consistent, where remedies to concerns raised by the previous version: reformed text, the appeal also produces the effect of a complaint and may contain a proposal for mediation with restatement of the amount of the claim; in the former, on the other hand, it highlighted a duplication, since it is necessary to those who intend to institute proceedings, to present preliminarily claim, that, after 90 days, turned into action, producing the effects of such an act. The second paragraph of article 17 bis, confirming an earlier regulatory intervention, shared by constitutional jurisprudence, sanctioned on admissibility the failure to follow the procedure: the complaint/appeal, ritually notified financial administration, gives life to the mediation process, which is to end in the next 90 days, regardless of the presence of a proposal. The reform did not vary the methods of refinement of complaint/mediation: even in the current regime, the mediation agreement related to disputes concerning an act to impose taxes or levying studies with payment of the full amount or the first installment, to be carried out within 20 days after the date of signature; except for disputes concerning tax refunds and the land on which the mediation is concluded with the mere signing of agreement as a result of the agreement, the taxpayer may be treated to favor concerning the extent of administrative penalties, which apply in an amount equal to thirty-five per cent of the statutory minimum made by edict. Regarding the application in time, the new provisions on the procedure for complaint/mediation shall be applicable as from 1 January 2016.
    Źródło:
    Civitas et Lex; 2017, 2(14); 36-52
    2392-0300
    Pojawia się w:
    Civitas et Lex
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Mediazione conciliativa e fiscalitá indiretta – Parte prima: Il regime dell’imposta di bollo
    Conciliatory mediation and indirect taxation – Part one: The scheme of stamp tax
    Autorzy:
    PARENTE, SALVATORE ANTONELLO
    Powiązania:
    https://bibliotekanauki.pl/articles/546382.pdf
    Data publikacji:
    2015
    Wydawca:
    Uniwersytet Warmińsko-Mazurski w Olsztynie
    Tematy:
    Conciliatory mediation
    tax regime
    total exemption stamp tax
    Opis:
    The system of tax benefits to the parties recognised that access to mediation proceedings raises certain problems for the lack of uniformity of legislation, poorly supported at the level of detail concerning discipline tax benefits. Articles 17, paragraphs 1–3, and 20, d.lgs. March 4, 2010, n. 28, regulate three different types of tax breaks: two, in terms of indirect taxation, consisting of tax for acts of mediation procedure (total exemption from stamp duty for all acts, documents and measures relating to the mediation process; partial relief from registration tax, which applies to only verbal agreement); the third, however, with regard to direct taxation, with the features of a tax credit commensurate with compensation paid by the parties to the mediation body. The first tax measure of favor, governed by art. 17, paragraph 2, d.lgs. n. 28/2010, in line with previous experiences on extrajudicial conciliation corporate matters (art. 39, paragraph 1, d.lgs. January 17, 2003, n. 5), consists in exemption from stamp duty (d.P.R. October 26, 1972, n. 642) and each expense, fee or right of any kind and nature, concerning acts, documents and measures relating to the mediation process. In applying these principles, are not subject to stamp duty or clerical rights, mediation, the accompanying documents, the act of accession to the ombudsman’s proposal, the proposal formulated by the ombudsman mediation, the mediation and the lack of agreement, together with any copies, memories, in addition to the appointment of any technical consultants. Similarly, are exempt from stamp tax the act of appointment and acceptance of the mandate conferred by the mediator, the mediation affairs registry, the list of mediators entered the body, subscribe to the ombudsman’s impartiality and service evaluation. It is doubtful whether the term expense, fee or right of any kind and nature can be understood in the sense, in order to apply the exemption to other types of taxes not expressly mentioned: for example, cadastral and mortgage taxes.
    Źródło:
    Civitas et Lex; 2015, 4(8); 43-61
    2392-0300
    Pojawia się w:
    Civitas et Lex
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Mediazione conciliativa e fiscalitá indiretta – parte seconda: Il regime dell’imposta di registro
    Conciliatory mediation and indirect taxation – part two: The scheme of registration fee
    Autorzy:
    PARENTE, SALVATORE ANTONELLO
    Powiązania:
    https://bibliotekanauki.pl/articles/546443.pdf
    Data publikacji:
    2016
    Wydawca:
    Uniwersytet Warmińsko-Mazurski w Olsztynie
    Tematy:
    Conciliatory mediation
    tax regime
    total registration fee exemption
    Opis:
    The second tax measure of favor on conciliatory mediation, consists of partial exemption from registration fee: art. 17, paragraph 3, d.lgs. n. 28/2010 prescribes that the agreement is exempt from registration fee, within the limit of euro 50,000.00 value; otherwise, the tax is due to the excess, according to ordinary criteria, namely a fixed fee in the event that the performance be deducted in the minutes of settlement are subject to Value Added Tax (VAT), depending on the meaning of art. 40, d.p.r. n. 131 of 1986, that is, otherwise, the tax will be applied with the proportional rate, which varies in relation to the content of the agreement. The calculation of the overpayment should be carried out according to the actual verbal content to determine if the case requires the mandatory or voluntary registration and if the tax is to be calculated as fixed or proportional size. The agreement on the outcome of the mediation procedure, annexed to the minutes or transfused within it, can take nature, contents and effects, ranging from assessment, to surrender, to the transaction itself. The nature of the store has a priority interest for the ombudsman and mediation body to the effects of the registration fee. The facility is aimed at encouraging recourse to mediation proceedings and to promote success. The benefit, however, may give rise to possible tax avoidance phenomena, in this case in which the parties are abusing the mediation process with the conclusion of agreements aimed to establish the constituent acts or slides that are benefiting from lower tax treatment of the ordinary: the parties may have recourse in a fictitious to mediation, simulating a dispute does not exist, to receive partial exemption from registration fee and implement tax-cost slides effects content, with a dangerous instrumentalisation of the mediation procedure.
    Źródło:
    Civitas et Lex; 2016, 1(9); 41-74
    2392-0300
    Pojawia się w:
    Civitas et Lex
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    TAX PROFILES OF THE DIGITAL ECONOMY
    Autorzy:
    PARENTE, Salvatore Antonello
    Powiązania:
    https://bibliotekanauki.pl/articles/546704.pdf
    Data publikacji:
    2019
    Wydawca:
    Uniwersytet Warmińsko-Mazurski w Olsztynie
    Tematy:
    digital economy;
    tax profiles;
    google tax;
    digital tax;
    web tax
    Opis:
    Computer science and technological developments of the last decades has impacted considerably on the forms and methods of production and circulation of wealth, encouraging the spread of new activities completely dematerialized within a social and economic context characterized by frenetic circulation of knowledge and information available than just a “click” and from a production, distribution and consumption of goods increasingly virtual and intangible. As activities that might acquire economic value, in terms of tax, we wondered if, in order to face emergencies raised by virtual economy, is sufficient to adapt existing fiscal instruments or is necessary, rather, developing new forms of levy, creating a virtual world taxation. Special emphasis hiring then tax profiles of the activities carried out by large multinational companies, digital society, with subsidiaries in several countries, that can produce very high incomes, hardly taxed in the source State or otherwise frequently taxed to a lesser extent than the ordinary tax regime. The Italian legal system has tried to remedy this widespread phenomenon, with timid actions which seek to establish, first, a Google tax, then a digital tax, before arriving to the web tax, recently adopted in two different subsequent versions(before “digital transactions tax” and after “digital services tax”), but characterized byan uncertain future.
    Źródło:
    Civitas et Lex; 2019, 1(21); 55-69
    2392-0300
    Pojawia się w:
    Civitas et Lex
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    THE POWER OF TAX: ETHICAL PROFILES AND LEGAL ANALYSIS
    Autorzy:
    PARENTE, SALVATORE ANTONELLO
    Powiązania:
    https://bibliotekanauki.pl/articles/546491.pdf
    Data publikacji:
    2018
    Wydawca:
    Uniwersytet Warmińsko-Mazurski w Olsztynie
    Tematy:
    power of tax;
    tax ethics;
    rule of law;
    ability to pay
    Opis:
    Tax ethics is the science that studies what is reputedly ethics in practice of the behavior of subjects, broadly speaking, participating in the legal relationship of tax. Infact, the ethical aspects do not invest only the attitude of the taxpayers, but also the conduct of holders of power of taxation, authors of tax policy choices. In this light, a law matter – tax law – can contend with a discipline not legal – ethics –, like what happens in other areas of the legislative system. In the modern legal systems, the power to impose taxes, expression of State sovereignty, assumes a particular dimension, anchored to rigorous objective parameters, suitable to reinforce the ethical toll of the tax. This power is illustrative of the authority exercised by the State on its own territory, in order to achieve the common good and ensuring order, freedom and rights of the individual. The performance of that function gives to the State a “moral legitimacy”, founded on freedom and the sense of responsibility. In fact, the obligation to contribute to public expenditure, even before in the legal system, is grounded in an ethical duty, who buys relevance when rises some form of common life. In constitutional terms, taxing power is bounded by two special parameters, closely related, surging to founding policy of tax arrangements: the principle of legality (article 23 of Constitution) and the principle of ability to pay (article 53 of Constitution). These parameters combine advanced forms of protection of the rights of the taxpayer.
    Źródło:
    Civitas et Lex; 2018, 2(18); 39-49
    2392-0300
    Pojawia się w:
    Civitas et Lex
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-9 z 9

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