TY - JOUR
T1 - Il precedente del reclamo-mediazione nel sistema tributario francese
AU - Gioe', Chiara
PY - 2017
Y1 - 2017
N2 - 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.
AB - 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.
UR - http://hdl.handle.net/10447/350803
UR - http://www.innovazionediritto.it/archivio.php?view=pubblicazione&anno=2017&pubblicazione=6
M3 - Article
SP - 210
EP - 217
JO - INNOVAZIONE E DIRITTO
JF - INNOVAZIONE E DIRITTO
SN - 1825-9871
ER -