Bibliografia
Pagine | 663- |
Page 663
@Bartolini Francesco - Il codice degli illeciti tributari penali e amministrativi, Ed. La Tribuna, Piacenza 2000, p. 1022, lire 35.000.
Con l'entrata in vigore del decreto legislativo 10 marzo 2000, n. 74, che ha recato la nuova disciplina dei reati in materia di imposte sui redditi e sul valore aggiunto, la normativa di contrasto degli illeciti tributari penali ha subito profonde, radicali trasformazioni.
Di queste innovazioni viene dato puntualmente conto nel Codice degli illeciti tributari penali e amministrativi, nel quale si riporta, in particolare, un primo, interessante commento articolo per articolo al predetto decreto legislativo n. 74 del 2000.
Viene inoltre opportunamente pubblicata, anch'essa commentata articolo per articolo, la disciplina introdotta dal decreto legislativo 18 dicembre 1997, n. 472, come modificato dal decreto legislativo 30 marzo 2000, n. 99, in materia di sanzioni amministrative per le violazioni delle norme tributarie.
Non mancano, infine, le principali norme complementari, relative alla disciplina concernente l'accertamento delle imposte dirette, l'Iva, la riscossione delle imposte sui redditi, le sanzioni amministrative in rapporto al contenzioso tributario.
R.B.
@Favata Angelo - Dizionario dei termini giuridici, Ed. La Tribuna, Piacenza 2000, pp. 606, lire 26.000.
L'Opera contiene in ordine alfabetico vocaboli, definizioni giuridiche, istituti, espressioni di diritto romano e quant'altro possa costituire a livello terminologico un ausilio per la conoscenza e comprensione del linguaggio giuridico. Completano l'Opera specchietti, prospetti, tabelle, formulari e le leggi tributarie fondamentali per la regolarizzazione fiscale degli atti giuridici.
R.V.
@Segreto Antonio, Carrato Aldo - La cambiale, Ed. Giuffrè, Milano 2000, pp. 788, lire 120.000.
La corposa Opera tratta la materia in modo ampio: partendo dai concetti base, quali i requisiti ed i vari tipi di cambiale, giunge ad analizzare gli aspetti pratici connessi al mancato pagamento, al decreto ingiuntivo su cambiale, al rapporto tra...
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