Il reclamo e la mediazione nel diritto tributario

Research output: Book/ReportBook

Abstract

[automatically translated] The administrative mandatory filter introduced by the legislature with the art. 17 bis of the Legislative Decree no. 31 December 1992, n. 546, relating to appeals of acts giving rise to the dispute value not exceeding twenty thousand euro, fits between institutions designed to decongest the tax litigation and facilitate the definition of court resolution of disputes. The complaint and mediation while being linked by a common purpose and declared deflation and a dependency relationship procedural, are very different instruments between them and the insertion of the relative discipline within the law of the same provision has aroused and continues to arouse not a few doubts of interpretation. It is not the first time that in fiscal matters, through the provision of a pregiurisdizionale necessary stage, it stimulates the same administration which adopted the contested measure, to cancel or amend it from possible defects, with the specific intent of avoiding the establishment of judgment. In volume, it was considered useful to start from a recognition of the historical and from a previous analysis of the different legal nature that characterizes the figures of complaints and mediation, before going on to examine the procedural aspects. They were the subject of specific study issues related to the system of expenses, to the acts subject to complaint and mediation and possible profiles of responsibility connected to them. In volume, it was considered useful to start from a recognition of the historical and from a previous analysis of the different legal nature that characterizes the figures of complaints and mediation, before going on to examine the procedural aspects. They were the subject of specific study issues related to the system of expenses, to the acts subject to complaint and mediation and possible profiles of responsibility connected to them. In volume, it was considered useful to start from a recognition of the historical and from a previous analysis of the different legal nature that characterizes the figures of complaints and mediation, before going on to examine the procedural aspects. They were the subject of specific study issues related to the system of expenses, to the acts subject to complaint and mediation and possible profiles of responsibility connected to them.
Original languageItalian
PublisherGiappichelli
Number of pages228
ISBN (Print)978-88-348-6437-1
Publication statusPublished - 2015

Publication series

NameSTUDI DI DIRITTO TRIBUTARIO

Cite this

Gioe', C. (2015). Il reclamo e la mediazione nel diritto tributario. (STUDI DI DIRITTO TRIBUTARIO). Giappichelli.