Il reclamo preventivo per accedere al processo tributario. Analisicomparata con alcuni modelli europei e sud-americani

The Mandatory Administrative Complaint-Mediation Filter, introduced by the Italian legislator in art. 17 bis of Legislative Decree 546/92, finds precedents not only in Europe, between western civil law countries closer to the Italian legal tradition but also in other continents. Among the out-of-court settlements systems for managing disputes adopted in other European jurisdictions, it shall pay attention on those applied in France, Germany and Spain. In all three countries there is a compulsory administrative phase before taking a legal action, applicable to the generality of tax disputes, irrespective of the value of the dispute. Among the precedents in other continents, attention will be given to South American systems, with specific regard to Uruguayan and Peruvian.