L’accertamento dei tributi doganali: nuovi criteri di selezione dei controlli, confronti e tendenze evolutive
The author examines the functioning of the European customs system in its profiles both related to substantial right and formal right, focusing particularly on the activity of the customs taxes revision and assessment which keeps on being disciplined by the single member states of the EU. The need o...
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| Format: | Article |
| Language: | Portuguese |
| Published: |
2020
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7863548 |
| Source: | Revista Brasileira de Direito, ISSN 2238-0604, Vol. 16, Nº. 2, 2020 (Ejemplar dedicado a: RBD. Mai-Ago/2020) |
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| Summary: |
The author examines the functioning of the European customs system in its profiles both related to substantial right and formal right, focusing particularly on the activity of the customs taxes revision and assessment which keeps on being disciplined by the single member states of the EU. The need of repressing the frauds on customs subject on the territory of the EU – given the fact that the duties build own resources of the Union – has seen the increase of supranational legislative interventions, even in this subject, in order to introduce new tools and common rules to ease and better the check activities: exchange of fiscal information and information database for the sharing of tax information available in each State. The research of more effective selection criteria of evasion risk and fiscal evasion seems to be the result of a sterile and arguable information workout, coming from the cross-check of a bigger and bigger load of fiscal information exchanged and/or shared, hardly ever preceded by an adequate prevention and quality analysis enabled to take into account and guarantee the needs of the taxpayer protection. The European model is compared to the Brazilian one, which with the adoption of SISAM, particularly advanced from a techinical-IT point of view, reaches up to the use of artificial intelligence patterns to guarantee an effective selection of the checks and risky operations. In the background the juxtaposition between the prevailing fiscal interest and the right of the taxpayer protectionprgiudicato emerges, often affected or incapacitated in the practice of their right of defense. |
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