Articolo 11, comma unico della Legge sulla responsabilità fiscale: Analisi basata sull'autonomia dei comuni e sul federalismo politico fiscale
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Si analizza lo scenario internazionale della responsabilità fiscale, ispirando la Legge brasiliana sulla responsabilità fiscale, che stabilisce la sanzione amministrativa espressa nell'unico comma dell'art. 11, sollevando interrogativi sull'autonomia dei comuni e sulle caratteristiche della competenza fiscale.
La risposta è stata ottenuta attraverso la posizione della Corte Suprema Federale, che ha analizzato la costituzionalità della disposizione. .
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£27.18
£28.33 -
£10.58
£12.58 -
£16.71
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