IL RECLAMO E LA MEDIAZIONE TRIBUTARIA DOPO LA RIFORMA: PROFILI RICOSTRUTTIVI E RISVOLTI APPLICATIVI – PARTE PRIMA
Journal Title: CIVITAS ET LEX - Year 2017, Vol 13, Issue 1
Abstract
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.
Authors and Affiliations
Salvatore Antonello Parente
Keywords
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