1 Contributo su Rivista

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Motivazione nel procedimento e sue ricadute nel processo tributario - Reasoning in administrative proceedings and its implications for tax litigation

This paper examines the role of reasoning in tax administrative proceedings, highlighting its evolution from a formal requirement to a substantive element of tax assessment acts. It focuses on the relationship between reasoning and evidence, in light of recent reforms requiring the explicit indication of evidentiary elements in tax acts. The study emphasizes the growing centrality of the administrative phase in shaping the tax claim, overcoming the traditional separation between procedure and...

La rendita urbana culturale e la fiscalità dei centri storici. Per una teoria tributaria del patrimonio urbano tra beni comuni e destinazione del gettito

This paper analyzes the relationship between historic urban heritage and the production of economic value in contemporary cities, introducing the category of cultural urban rent. This category allows us to describe the economic surplus generated by the historical and symbolic value of urban centers and captured by economic activities located in historic centers. The article highlights how the current tax system lacks adequate tools to govern the distribution of this rent. Specificall...

Central nervous system and leptomeningeal metastases in patients with HER2-positive breast cancer: A comprehensive review and therapeutic algorithm proposal

: Breast cancer (BC) is the second leading cause of brain metastases (BMs). The incidence of BMs has increased over the last decades as results of both the improvement in imaging detection power and the longer life expectancy of patients with metastatic disease. In human epidermal growth factor receptor 2-positive (HER2 + ) advanced BC, the incidence of BMs is especially high and is associated with poor prognosis. The central nervous system (CNS) has historically been considered a s...

Comprehensive Diagnostic and Therapeutic Approaches for Estrogen Receptor-Low Breast Cancer: A Multidisciplinary Perspective From Oncologists and Pathologists

: Estrogen receptor (ER)-low breast cancer (BC) is a rare subtype of BC defined by ER expression between 1% and 10% and is biologically more similar to triple-negative than hormone receptor-positive BC. Conflicting data have been published regarding the benefit of endocrine therapy (ET) in this subtype, whereas the response to neoadjuvant chemotherapy and prognosis seems to be comparable with that of TNBC. ER-low BC was not included in most of the randomized clinical trials conducted among pa...

Effectiveness comparison of first-line CDK4/6 inhibitors in patients with hormone-positive HER2-negative advanced breast cancer according to tumor histology: a sub-analysis of the real-world, multicenter, Italian study PALMARES-2

Introduction: Invasive lobular breast cancer (ILC) is the second most common breast cancer subtype, with distinctive biological and epidemiologic features. Although phase III trials of cyclin-dependent kinase 4/6 inhibitors (CDK4/6i) in hormone receptor-positive, HER2-negative advanced breast cancer (HR+/HER2-aBC) included patients with ILC, their real-world effectiveness in this population remains poorly characterized. Material and methods: In this sub-analysis of the multicenter, real-world...

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