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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| Language: | Portuguese |
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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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Revista Brasileira de Direito, ISSN 2238-0604, Vol. 16, Nº. 2, 2020 (Ejemplar dedicado a: RBD. Mai-Ago/2020)
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Unione europea
Tributi doganali Accertamento doganale Scambio e condivisione di informazioni fiscali – SISAM European Union Customs duties Customs assessment Exchange and sharing of fiscal information – SISAM |
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Unione europea
Tributi doganali Accertamento doganale Scambio e condivisione di informazioni fiscali – SISAM European Union Customs duties Customs assessment Exchange and sharing of fiscal information – SISAM Saponaro, Fabio L’accertamento dei tributi doganali: nuovi criteri di selezione dei controlli, confronti e tendenze evolutive |
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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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Article
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| author |
Saponaro, Fabio
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| author_facet |
Saponaro, Fabio
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| author_sort |
Saponaro, Fabio
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| title |
L’accertamento dei tributi doganali: nuovi criteri di selezione dei controlli, confronti e tendenze evolutive
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| title_short |
L’accertamento dei tributi doganali: nuovi criteri di selezione dei controlli, confronti e tendenze evolutive
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| title_full |
L’accertamento dei tributi doganali: nuovi criteri di selezione dei controlli, confronti e tendenze evolutive
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| title_fullStr |
L’accertamento dei tributi doganali: nuovi criteri di selezione dei controlli, confronti e tendenze evolutive
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| title_full_unstemmed |
L’accertamento dei tributi doganali: nuovi criteri di selezione dei controlli, confronti e tendenze evolutive
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| title_sort |
l’accertamento dei tributi doganali: nuovi criteri di selezione dei controlli, confronti e tendenze evolutive
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| publishDate |
2020
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| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=7863548
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1713000042170679296
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| spelling |
dialnet-ar-18-ART00014486032021-10-06L’accertamento dei tributi doganali: nuovi criteri di selezione dei controlli, confronti e tendenze evolutiveSaponaro, FabioUnione europeaTributi doganaliAccertamento doganaleScambio e condivisione di informazioni fiscali – SISAMEuropean UnionCustoms dutiesCustoms assessmentExchange and sharing of fiscal information – SISAMThe 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.Aprovado e publicado em 11 de novembro de 2020. L’Autore esamina il funzionamento del sistema doganale europeo nei suoi profili sia di diritto sostanziale sia di diritto formale, ponendo particolare attenzione all’attività di revisione ed accertamento dei tributi doganali, che continua ad essere disciplinata dai singoli Stati membri dell’Unione europea. L’esigenza di reprimere sul territorio dell’Unione europea le frodi in materia doganale - in considerazione del fatto che i dazi costituiscono risorse proprie dell’Unione - ha visto incrementare gli interventi legislativi sovranazionali, anche in questa materia, al fine di introdurre nuovi strumenti e regole comuni per agevolare e migliorare le attività di verifica e controllo: scambio di informazioni fiscali e banche date informatiche per la condivisione delle informazioni tributarie disponibili presso ciascuno Stato. La ricerca di più efficaci criteri di selezione del rischio di elusione ed evasione fiscale sembra sempre più essere il risultato di una sterile e discutibile elaborazione informatica, scaturita dell’esame incrociato di una sempre maggiore mole di informazioni fiscali scambiate e/o condivise, quasi mai preceduta da un’adeguata analisi qualitativa e preventiva in grado di tenere conto e di garantire le esigenze di tutela del contribuente. Il modello europeo viene posto a confronto con quello brasiliano, che con l’adozione del “SISAM”, particolarmente evoluto sul piano tecnico-informatico, giunge perfino all’utilizzo di forme di “intelligenza artificiale” per garantire una efficiente selezione dei controlli e delle operazioni a rischio. Sullo sfondo emerge la contrapposizione tra il prevalente interesse fiscale rispetto al diritto di tutela del contribuente, spesso pregiudicato o impossibilitato nell’esercizio del suo diritto di difesa.2020text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=7863548(Revista) ISSN 2238-0604Revista Brasileira de Direito, ISSN 2238-0604, Vol. 16, Nº. 2, 2020 (Ejemplar dedicado a: RBD. Mai-Ago/2020)porLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. 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