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.
|Numero di pagine||21|
|Rivista||RIVISTA DI DIRITTO TRIBUTARIO|
|Stato di pubblicazione||Published - 2017|