CONSTITUTIONAL PROBLEMS IN THE FIELD OF TAX RELIEF

Vincenzo Carbone
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Vincenzo Carbone: University of Salento, Lecce, ITALY

Curentul Juridic, The Juridical Current, Le Courant Juridique, 2011, vol. 46, 79-85

Abstract: The present study analyzes the constitutional issues relating to tax relief. We highlight how the doctrine and case law have raised particular problems relating to the constitutionality of the rules under consideration and especially that they create interference with the principle of saving clause and the principle of equality with regard to ability to pay.

Keywords: Tax Relief; principle of saving clause; principle of equality; ability to pay (search for similar items in EconPapers)
JEL-codes: K10 K36 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:pmu:cjurid:v:46:y:2011:p:79-85

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