El principio de buena administración en Italia y en el Derecho europeo

Abstract

A good administration is placed between European principles and national limits. Article 41 of the Charter of Fundamental Rights serves as the foundation and limit of its legl effectiveness. An effectiveness that places it as an alternative to the limited, although majority, interpretation of the national application. Therefore, it allows the limit of inequality of treatment to be exceded in the national protection of taxpayers for taxes of national jurisdiction. The nullity of acts that do not applied is the best guarantee of the national effectiveness of good administration as well as the responsibility of the tax judge in the recognition full of the principle of good administration.