Il precedente del reclamo-mediazione nel sistema tributario francese

The French legislator has paid attention to the out-of-court settlement ofdisputes. In the tax area has been introduced a pre-litigation procedure calledréclamation préalable, which subordinates the establishment of the proceduralrelationship to a prior compulsory administrative stage, in some aspects, almostsimilar to that provided for art. 17-bis of Legislative Decree n.546/92 within Italiansystem of law.