Non-refundable grants fall beyond the boundaries of taxation marked by tax reliefs. Accordingly, these disputes do not belong to the tax jurisdiction, given the constitutional prohibition on special judges. Instead of distinguishing expenditures and tax reliefs based on their effects, one might focus on the rules and on the relevant statutes
I confini sfumati della giurisdizione tributaria, tra spese e agevolazioni fiscali
CANE' D
2025-01-01
Abstract
Non-refundable grants fall beyond the boundaries of taxation marked by tax reliefs. Accordingly, these disputes do not belong to the tax jurisdiction, given the constitutional prohibition on special judges. Instead of distinguishing expenditures and tax reliefs based on their effects, one might focus on the rules and on the relevant statutes
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