This paper aims to explore potential applicability of the principle of retroactivity of the lex mitior also with reference to substantive tax legislation, also in light of recent legislative interventions implementing the tax reform delegation law no. 111/2023 and the most recent case law on the subject.
University of Siena, Italy - ORCID: 0000-0002-8769-9795
Chapter Title
Riflessioni sui possibili confini della regola di retroattività della lex mitior in materia tributaria
Authors
Laura Castaldi
Language
Italian
DOI
10.36253/979-12-215-1043-0.09
Peer Reviewed
Publication Year
2026
Copyright Information
© 2026 Author(s)
Content License
Metadata License
Book Title
Il principio di retroattività della lex mitior
Editors
Laura Castaldi, Francesco Zini
Peer Reviewed
Number of Pages
170
Publication Year
2026
Copyright Information
© 2026 Author(s)
Content License
Metadata License
Publisher Name
Firenze University Press, USiena Press
DOI
10.36253/979-12-215-1043-0
ISBN Print
979-12-215-1042-3
eISBN (pdf)
979-12-215-1043-0
eISBN (epub)
979-12-215-1044-7
Series Title
Quaderni del Dipartimento di Scienze politiche e internazionali
Series ISSN
3035-5850
Series E-ISSN
3035-5664