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Genamics JournalSeek

Rivista di Diritto Tributario

ISSN: 1121-4074.

As of 1998, the Review has renewed its structure, the target being to supply a more interesting and extensive service for the requirements of its readers. Therefore, without prejudice to the first section devoted to articles regarding doctrine, the Review shall include a second section devoted to comments on the most significant case laws and procedures, a third section regarding Community law, including comments on the most noteworthy sentences issued by the European Community Court of Justice, and a fourth section specifically aimed at analysis of topics regarding international law on tax. Ministerial interpretations, including comments, are published in the second section, which also hosts the column dealing with criminal law on tax. The Review is intended for people having to tackle the most complex professional problems with regard to the automatic application of laws and who need articles which are both logical, comprehensible and concrete. Case law is always provided with notes, including cross references to past case law and also critical comments, drawing attention to judgements and decisions, which deal with problems without any previous records, although only a superficial account is given. A great part of case law published in the review actually was never published before, and takes on special importance because the comments show bonds between the decisions and other subjects of great professional interest.

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