Indici delle riviste di Diritto Tributario n. 6/2015 (Summary of

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RASSEGNA TRIBUTARIA
N. 6/2015
INDICE
INDICE
DOTTRINA
Franco Gallo - La nuova frontiera dell’’abuso del diritto in
materia fiscale ..........................................................................
1315
Alessandro
Giovannini
- Il limite quantitativo
all’’imposizione nel principio costituzionale di progressività
1340
Enrico Marello - Osservazioni sulla nuova disciplina della
conciliazione nel processo tributario (*) ...................................
1368
Thomas Tassani - Confisca e recupero dell’’imposta evasa:
profili procedimentali e processuali (*) …….................................
1385
Massimo Pellecchia - Il trasferimento di residenza in Italia (*) .........................................................................................
1410
Antonio Perrone - Vizi dell’’azione amministrativa tributaria e loro rilevanza nel processo penale tributario (*) ...........
1441
GIURISPRUDENZA TRIBUTARIA
Salvatore Antonello Parente - Benefici ““prima casa””,
separazione dei beni e residenza familiare (*) .......................
[Corte di Cassazione, Sez. VI-T, ordinanza n. 26653 del 17
dicembre 2014, Pres. Bognanni, Rel. Conti] ..........................
1475
1471
Rassegna Tributaria 6/2015 - 1309
INDICE
Giuliano Tabet - Una sentenza deludente in tema di
alternatività Iva-registro ................................................................
[Corte di Cassazione, Sez. tributaria, sentenza n. 8345 del
24 aprile 2015, Pres. Merone, Rel. Bruschetta] .......................
Michele Mauro - In tema di cessione del credito Iva
futuro (*) ..................................................................................
[Corte di Cassazione, Sez. tributaria, sentenza n. 13027 del
24 giugno 2015, Pres. Piccininni, Rel. Cirillo] .........................
1495
1493
1512
1509
GIURISPRUDENZA PENALE TRIBUTARIA
Stefano Putinati - Le più recenti decisioni della Corte
Costituzionale in materia di reati tributari e la riforma del
D.Lgs. n. 158/2015 ....................................................................
[Corte Costituzionale, sentenza n. 95 del 28 maggio 2015,
Pres. Criscuolo, Rel. Frigo] (Massima) .....................................
[Corte Costituzionale, sentenza n. 100 del 5 giugno 2015,
Pres. Criscuolo, Rel. Frigo] (Massima) .....................................
1521
1521
1521
GIURISPRUDENZA DELLE CORTI EUROPEE
Oliviero Mazza - Il sasso nello stagno: la sentenza europea
sulla prescrizione e il crepuscolo della legalità penale …………...
[Corte di Giustizia UE, Grande Sezione, Causa C-105/14
dell’’8 settembre 2015, Pres. Skouris, Rel. Berger] ..................
1310 - Rassegna Tributaria 6/2015
1552
1537
RIVISTA DI DIRITTO TRIBUTARIO
N. 4/2015
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RIVISTA DI DIRITTO TRIBUTARIO
N. 5/2015
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