PhD in Fiscal Law - IUS/12
The administrative law is carrying into the principle of transparency, impartiality, effectivity,and efficiency. The regulation of the assessment and collection activity is already oriented to the a authoritative prospective in the relation with private- taxpayers. The auspicated parity conditions between administration and taxpayers is still far but the new legislation, among the Statute of the Tax Payer, make a different behaviour of these relations impressed to the a major collaboration. So it’s interesting don’t forgetting the interestes of the administration activity in this sphere and the peculiarity of the fiscal function.