Littérature scientifique sur le sujet « Commissioni Tributarie »
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Articles de revues sur le sujet "Commissioni Tributarie"
Vicory, Alan H., et Peter A. Tennant. « Sustainable management of the Ohio River (USA) by an interjurisdictionally represented commission ». Water Science and Technology 32, no 5-6 (1 septembre 1995) : 193–200. http://dx.doi.org/10.2166/wst.1995.0600.
Texte intégralda Empoli, Domenico. « Bises, B. (ed.), Il progetto di riforma tributaria della Commissione Cosciani cinquant’anni dopo ». Journal of Public Finance and Public Choice 32, no 1 (1 avril 2014) : 216–18. http://dx.doi.org/10.1332/251569214x15664520461852.
Texte intégralSithirith, Mak, Jaap Evers et Joyeeta Gupta. « Damming the Mekong tributaries : water security and the MRC 1995 Agreement ». Water Policy 18, no 6 (12 mai 2016) : 1420–35. http://dx.doi.org/10.2166/wp.2016.003.
Texte intégralWegner, Diana L., et Stephanie Lawless. « Missing and Murdered Indigenous Women and Girls National Inquiry : ». Discourse and Writing/Rédactologie 31 (18 février 2021) : 1–37. http://dx.doi.org/10.31468/dw/r.835.
Texte intégralM. Casiw, Gaypelyn. « REVISITING THE ECOLOGICAL SOLID WASTE MANAGEMENT PROGRAM IN THE SLUM AREAS OFMANILA ». International Journal of Advanced Research 8, no 10 (31 octobre 2020) : 694–701. http://dx.doi.org/10.21474/ijar01/11892.
Texte intégralvan Meerhaeghe, Marcel. « Taxation and the European Community ». Journal of Public Finance and Public Choice 7, no 1 (1 avril 1989) : 17–28. http://dx.doi.org/10.1332/251569298x15668907344659.
Texte intégralQuang, Nguyen Nhan. « Vietnam and the sustainable development of the Mekong river basis ». Water Science and Technology 45, no 11 (1 juin 2002) : 261–66. http://dx.doi.org/10.2166/wst.2002.0403.
Texte intégralMarcu Turcanu, Andra Luciana, Liliana Mihaela Moga et Eugen Victor Cristian Rusu. « Analysis of Some Essential Aspects Related to the Navigation Conditions on the Danube River ». Inventions 6, no 4 (17 décembre 2021) : 97. http://dx.doi.org/10.3390/inventions6040097.
Texte intégralBonin, Jean-Pierre, Gabrielle Chicoine, Hélène Fradet, Caroline Larue, Hélène Racine, Marie-Claude Jacques et Denise St-Cyr Tribble. « Le rôle des familles au sein du système de santé mentale au Québec ». Santé mentale au Québec 39, no 1 (10 juillet 2014) : 159–73. http://dx.doi.org/10.7202/1025912ar.
Texte intégralBearden, Bennett L. « The legal regime of the Mekong River : a look back and some proposals for the way ahead ». Water Policy 12, no 6 (3 décembre 2009) : 798–821. http://dx.doi.org/10.2166/wp.2009.060.
Texte intégralThèses sur le sujet "Commissioni Tributarie"
Spagnuolo, Elisa <1984>. « GIURISDIZIONE DELLE COMMISSIONI TRIBUTARIE ». Master's Degree Thesis, Università Ca' Foscari Venezia, 2012. http://hdl.handle.net/10579/1570.
Texte intégralPerin, Veronica <1993>. « Analisi dell’efficienza delle Commissioni Tributarie ». Master's Degree Thesis, Università Ca' Foscari Venezia, 2017. http://hdl.handle.net/10579/10203.
Texte intégralLombardi, Oriana. « La giurisdizione tributaria : evoluzione e prospettive ». Doctoral thesis, Universita degli studi di Salerno, 2011. http://hdl.handle.net/10556/133.
Texte intégralNel lavoro di tesi si analizza l’evoluzione legislativa subita dall’art. 2 del d.lgs. 546/1992, nonché l’attuale formulazione che estende la giurisdizione tributaria all’intera materia tributaria (“tributi di ogni genere e specie, comunque denominati”). Emerge come l’elemento che allo stesso tempo radica e delimita la giurisdizione tributaria sia proprio la natura tributaria della prestazione oggetto della controversia; una giurisdizione, dunque, “generale”, esclusiva e non più tipizzata o tassativa, che impone necessariamente di intendersi sulla nozione di tributo. Tale nozione è di problematica delimitazione anche per l’assenza nel nostro ordinamento di una definizione normativa di “tributo”. Nel lavoro di tesi, dopo aver analizzato le principali posizioni dottrinali e giurisprudenziali sul tema, si tenta una delimitazione del concetto in parola. Tale questione per così dire “definitoria” è di fondamentale importanza per tutta una serie di entrate che si trovano in una sorta di zona grigia (si pensi, in proposito, alle prestazioni patrimoniali di carattere paracommutativo); il problema, inoltre, è reso ancora più delicato dalla circostanza che, dalla metà degli anni ’80, si è fatta strada la possibilità, per gli enti locali di procedere ad una “defiscalizzazione” di alcuni tributi e della loro conseguente sostituzione con “tariffe”, “canoni”, “prezzi”, assimilabili ai corrispettivi di diritto privato. La Corte costituzionale è stata chiamata ad intervenire ripetutamente negli ultimi anni con riferimento a questioni di legittimità sollevate con riguardo ad entrate di dubbia natura “tributaria” e ciononostante ricondotte espressamente dall’art. 2 del d.lgs.546/1992 nella cognizione dei Giudici tributari. Le “risposte” di volta in volta rese dalla Corte costituzionale forniscono parametri fondamentali per orientarsi sul tema. La tesi si completa, poi, con l’analisi del sistema degli atti impugnabili, che individuano i cd. limiti funzionali o interni della giurisdizione tributaria; si sottolinea in proposito come quanto sancito nell’art 19 del d.lgs. n. 546/1992 per cui la Commissione tributaria può essere adita solo impugnando gli atti ivi previsti dal legislatore necessita oggi, in virtù delle modifiche legislative che hanno inciso sull’art. 2, di una lettura più “aperta” e flessibile. Infine, si realizza un confronto con il processo tributario spagnolo. [versione inglese] This thesis will analyze the legislative evolution of art. 2 of the legal decree 546/1992 and also the actual formulation that extends taxation jurisdiction to the entire taxation subject (“taxes of every kind and species, whatever denomination they have”). It appears that the element which at the same time radicates and delimits taxation jurisdiction is precisely the tributary nature of the service which is the object of the controversy; therefore it is a “general” jurisdiction, which is exclusive and no longer typified or peremptory, which means that the notion of tax must be clearly understood. This notion is problematic in its delimitation also due to the absence in our laws of a legal definition of the word “tax”. In this thesis, after having analysed the main doctrinal and jurisprudential positions on this theme, an attempt will be made to delimit this concept in words. This question which can be described as “defining” is of fundamental importance for a whole series of matters which are to be found in a sort of grey area (to be considered are the patrimonial services of a Para commutative nature); the problem, furthermore, is rendered even more delicate by the circumstances which, since the mid eighties, have made it possible for local bodies o proceed towards an “exemption” from some taxes and their substitution with “tariffs”, “fees” or “prices”, assimilable to compensations in private law. The constitutional court has been called upon repeatedly in recent years to intervene with reference to questions of legitimacy raised with regard to income of a dubious “taxation” nature in spite of them being dealt with explicitly in art. 2 of the legal decree 546/1992 for the cognition of taxation judges. The “answers” given by the constitutional court provide fundamental parameters for orientation in this area. The thesis concludes with an analysis of the system of impugnable acts that identify the functional or internal limits of taxation jurisdiction; it is underlined that, as sanctioned by art. 19 of the legal decree n. impugning the 546/1992 by which the tax commission can only be compromised acts foreseen therein by the legislator, in virtue of the legislative modifications that have influenced art.2, a more “open” and flexible interpretation is necessary. Finally a comparison will be made with the Spanish taxation procedure. [a cura dell'autore]
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Jorge, Callacna Leslie Christel, et Pérez Marck Anthony Peralta. « Tratamiento tributario de las comisiones de estructuración y su impacto en la determinación del Impuesto a la Renta, en las empresas del sector industrial de bebidas y elaboración de productos de molinería de Lima Metropolitana en el 2018 ». Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2020. http://hdl.handle.net/10757/653037.
Texte intégralThis research work seeks to inquire about the tax treatment of structuring commissions and their impact on the determination of Income Tax in companies of the industrial food and beverage sector of Metropolitan Lima in 2018. Over the years, there has been a controversy about when certain expenses and income should be recognized since both the Tax Administration and the Tax Court issued diverse opinions for which accruals have been subject to various interpretations for their tax application. Based on this, the analysis of different jurisprudence dealing with the deductibility of these expenses, as well as the opinions of managers and partners in the tax area, has been carried out. The main objective of our investigation is to determine the tax impact of the structuring commissions on the determination of the Income Tax in the companies of the industrial sector of beverages and production of milling products of Metropolitan Lima in 2018, specifically, determine the moment at which it accrues. From this, the research work was developed in five chapters, in Chapter I: Theoretical framework, the main concepts related to research were defined. Likewise, an overview is provided regarding the applicable accounting and tax regulations; then in Chapter II: Thesis plan, the problem was described and the general and specific objectives and hypotheses were determined subsequently, in Chapter III: Research Methodology, the type of research that would be carried out was defined, in addition, the universe, population and sample size were determined in order to apply a quantitative and qualitative analysis.In addition to this, in Chapter IV: Research development, the application of instruments such as in-depth interviews and surveys was carried out; and in turn, a case study was developed. Finally, in Chapter V: Analysis of Results, the analysis of the responses obtained through the application of the research instruments was carried out, from which the conclusions and recommendations were provided.
Tesis
Livres sur le sujet "Commissioni Tributarie"
Nardi, Michele. I poteri delle commissioni tributarie. Padova : CEDAM, 2001.
Trouver le texte intégralVignarelli, Andrea Colli. I poteri istruttori delle commissioni tributarie. Bari : Cacucci, 2002.
Trouver le texte intégralColucci, Francesco Sinante. L'esecuzione delle sentenze delle commissioni tributarie nei confronti delle P.A. Torino : G. Giappichelli, 2002.
Trouver le texte intégral(Firm), Rio Verde Engineering. Reports on the feasibility of providing instream flows on Wood River tributaries : To Wyoming Water Development Commission. Pinedale, Wyo : Rio Verde Engineering, 2006.
Trouver le texte intégralVerna, Giuseppe. Il nuovo processo tributario : Il D.L. 546/1991 annotato e aggiornato con il D.L. 123/1996 ; le norme sulle notificazioni ; il ricorso ai centri di servizio e alla commissione tributaria centrale ; la circolare del Ministero delle finanze, n. 79/E del 28 marzo 1996 : con il commento. Milano : A. Giuffrè, 1996.
Trouver le texte intégralBaldari, Caterina. I fondi pensione : Profili civilistici e tributari : analisi ragionata della previdenza complementare alla luce delle novità introdotte dalla manovra finanziaria '98, dal D.lgs. 314-97, dai decreti attuativi e dai più recenti orientamenti emanati dalla Commissione di vigilanza. Milano : Giuffrè, 1998.
Trouver le texte intégralChapitres de livres sur le sujet "Commissioni Tributarie"
Erbig, Jeffrey Alan. « Introduction ». Dans Where Caciques and Mapmakers Met, 1–11. University of North Carolina Press, 2020. http://dx.doi.org/10.5149/northcarolina/9781469655048.003.0001.
Texte intégral« Multispecies and Watershed Approaches to Freshwater Fish Conservation ». Dans Multispecies and Watershed Approaches to Freshwater Fish Conservation, sous la direction de Paul D. Thompson et Paul C. Burnett. American Fisheries Society, 2019. http://dx.doi.org/10.47886/9781934874578.ch24.
Texte intégral« From Catastrophe to Recovery : Stories of Fishery Management Success ». Dans From Catastrophe to Recovery : Stories of Fishery Management Success, sous la direction de Jeff A. Thomas, Jerry G. Schulte1, Peter A. Tennant et D. Ryan Argo. American Fisheries Society, 2019. http://dx.doi.org/10.47886/9781934874554.ch9.
Texte intégralRapports d'organisations sur le sujet "Commissioni Tributarie"
Camillo, Charles A., et Matthew T. Pearcy. Upon Their Shoulders : A History of the Mississippi River Commission from Its Inception through the Advent of the Modern Mississippi River and Tributaries Project. Fort Belvoir, VA : Defense Technical Information Center, janvier 2004. http://dx.doi.org/10.21236/ada627341.
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