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Giurisprudenza delle Imposte

ISSN: 0391-1853.

The journal consists of five parts, three of which respectively concern income tax, taxes on business and local taxation; the fourth part is devoted to criminal law in this field while the fifth contains expositions of theory. The magazine also publishes the most important decisions taken by the European Community Court of Justice, by the Constitutional Court, by the Supreme Court of Appeal and by the Central Commission, those that most closely affect taxation generally either because of some new approach or because of special motivations included in them. A feature of this journal is to follow up each pronouncement by a note giving legal precedents and, if thought useful, reasons for agreeing or disagreeing with the decisions taken or the motivations adopted. As from 2000 the review has been updated, also by a new scientific board consisting of eminent judges and academics. The Scientific Board will give a boost to doctrine in order to supply readers with discussions about the most topical tax matters.

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