Opublikowane: 2017-03-311

IL RECLAMO E LA MEDIAZIONE TRIBUTARIA DOPO LA RIFORMA: PROFILI RICOSTRUTTIVI E RISVOLTI APPLICATIVI – PARTE PRIMA

Salvatore ANTONELLO Parente
Civitas et Lex
Dział: Nauki prawne
https://doi.org/10.31648/cetl.2452

Abstrakt

The tax complaint and mediation underwent a noticeable makeover thanks to the decree
September 24, 2015, n. 156, which gave effect to the delegation of reform of the tax system (law
March 11, 2014, n. 23). The decree has completely rewritten the article 17 bis, decree n. 546/1992,
which, in the original formulation, had aroused many doubts of interpretation and application
problems, also in terms of constitutionality, culminating in a ruling by the Constitutional Court.
The intervention is symptomatic of the evolution of the regulatory system toward
a “marginalization” of contentious stage, intended to be a measure of extrema ratio, kicked down to
a remote possibility, solvable even on slopes of judgment, through conflict resolution instruments
structured in such a way as to be convenient and attractive to both parties.
Although he has not solved all the problems of interpretation, the novel has the merit
of having corrected some discrepancies, present in the original version, in order to implement the
renewal instances from multiple parts: the result was the strengthening of the institute, aimed
at resolving minor disputes out of court, composed mainly of disputes of limited economic value,
although numerous in quantity; this made it possible to avoid a waste of resources, focusing on the
most relevant disputes judicial machine. Regulatory choices underlying the reform can be summarised as follows: extension of the
complaint/mediation to all acts-including land-value below the deductible (unchanged), issued
by tax bodies, officers or private dealers imposition; restructuring of benefit sanctions in favour
of the taxpayer; simplification of procedural mode; possibility for disputes subject to tax claim by
experiencing tax court settlement, in the future be used as well on appeal, both in court and out
court; regulating the payment of the amount due as a result of the proceedings.

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Zasady cytowania

Parente, S. A. (2017). IL RECLAMO E LA MEDIAZIONE TRIBUTARIA DOPO LA RIFORMA: PROFILI RICOSTRUTTIVI E RISVOLTI APPLICATIVI – PARTE PRIMA. Civitas Et Lex, 13(`1), 29–48. https://doi.org/10.31648/cetl.2452

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