The essay traces the routes of doctrine and case law about the liability of chartered accountants, in order to highlight relevant aspects of the topic within the discipline of liability of legal professionals. In terms of performance emerge the efforts of judges. They intended to force some aspects of the subject, such as those relating to the burden of proof, causation and loss of chances, especially in the context of tax litigation. Finally, the paper deals with the sensitive issue of insurance for civil liability of professional, especially the profile of the insurance coverage of the various activities carried out by a chartered accountant as well as the difficult issue of claims made clauses contained in the insurance contract.
La responsabilità professionale del dottore commercialista
FAVALE, Rocco
2014-01-01
Abstract
The essay traces the routes of doctrine and case law about the liability of chartered accountants, in order to highlight relevant aspects of the topic within the discipline of liability of legal professionals. In terms of performance emerge the efforts of judges. They intended to force some aspects of the subject, such as those relating to the burden of proof, causation and loss of chances, especially in the context of tax litigation. Finally, the paper deals with the sensitive issue of insurance for civil liability of professional, especially the profile of the insurance coverage of the various activities carried out by a chartered accountant as well as the difficult issue of claims made clauses contained in the insurance contract.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
