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

Chiara Gioe'

Risultato della ricerca: Article

Abstract

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.
Lingua originaleItalian
pagine (da-a)64-79
Numero di pagine16
RivistaGIURISPRUDENZA DELLE IMPOSTE
VolumeXCI
Stato di pubblicazionePublished - 2018

Cita questo

Il reclamo preventivo per accedere al processo tributario. Analisicomparata con alcuni modelli europei e sud-americani. / Gioe', Chiara.

In: GIURISPRUDENZA DELLE IMPOSTE, Vol. XCI, 2018, pag. 64-79.

Risultato della ricerca: Article

Gioe', C 2018, 'Il reclamo preventivo per accedere al processo tributario. Analisicomparata con alcuni modelli europei e sud-americani', GIURISPRUDENZA DELLE IMPOSTE, vol. XCI, pagg. 64-79.
Gioe' C. Il reclamo preventivo per accedere al processo tributario. Analisicomparata con alcuni modelli europei e sud-americani. GIURISPRUDENZA DELLE IMPOSTE. 2018;XCI:64-79.
Gioe', Chiara. / Il reclamo preventivo per accedere al processo tributario. Analisicomparata con alcuni modelli europei e sud-americani. In: GIURISPRUDENZA DELLE IMPOSTE. 2018 ; Vol. XCI. pagg. 64-79.
@article{04334c7c44cb4bfc8858007b5951f07f,
title = "Il reclamo preventivo per accedere al processo tributario. Analisicomparata con alcuni modelli europei e sud-americani",
abstract = "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.",
author = "Chiara Gioe'",
year = "2018",
language = "Italian",
volume = "XCI",
pages = "64--79",
journal = "GIURISPRUDENZA DELLE IMPOSTE",
issn = "1826-2430",

}

TY - JOUR

T1 - Il reclamo preventivo per accedere al processo tributario. Analisicomparata con alcuni modelli europei e sud-americani

AU - Gioe', Chiara

PY - 2018

Y1 - 2018

N2 - 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.

AB - 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.

UR - http://hdl.handle.net/10447/350799

M3 - Article

VL - XCI

SP - 64

EP - 79

JO - GIURISPRUDENZA DELLE IMPOSTE

JF - GIURISPRUDENZA DELLE IMPOSTE

SN - 1826-2430

ER -

Accesso al documento