SOSPENSIONE E PROROGA DEI TERMINI IN DIPENDENZA DI CALAMITÀ NATURALI: I CASI DELL’ABRUZZO E DELL’EMILIA

[automatically translated] The study analyzes the rules on the suspension and extension of time in dependence of the seismic events that occurred in Abruzzo in 2009 and 2012 in Emilia Romagna, Lombardy and Veneto. This legislation, is particularly complex because of the overlapping of different nature provisions in terms of the hierarchy of sources, as well as because of poor coordination of the provisions issued with regard to the time sequence and scope of subjective and ggettivo operation. The essay intends to identify regulatory conditions that, in the current tax legislation, allow, under exceptional and unpredictable events, the adoption of measures to suspend and / or postponement of deadlines, in order to determine the respective fields of operation.