L’ATTUAZIONE DELLA DELEGA FISCALE IN MATERIA DI OTTEMPERANZA

Risultato della ricerca: Article

Abstract

The analysis concerns the discipline of the compliance judgment, considering specifically theimplementation by the Government of the Enabling Act. The newly drafted compliance judgment,as regulated by legislative decree No 156/2015, introduced several innovations such as modificationsto the pre-existing paragraphs, Article 70, legislative decree No 546/1992, and the introductionof a new paragraph (10-bis), which provides for a new monocratic judge of compliance.The reform also addresses the new article 67-bis, legislative decree No 546/1992 (“Provisionalexecution”), the following articles 68 (“Fee payment during a pending process”) and 69 (“Enforcementof the conviction sentence in favor of the taxpayer”), which have also been subject tomodification by legislative decree No 156/2015, with significant effects on the current legislation.
Lingua originaleItalian
pagine (da-a)363-383
Numero di pagine21
RivistaRIVISTA DI DIRITTO TRIBUTARIO
VolumeXXIX
Stato di pubblicazionePublished - 2017

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