0000000000737401

AUTHOR

Chiara Gioè

showing 2 related works from this author

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

2018

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…

Mandatory Administrative Complaint-Mediation Filter pre-litigation procedure 17 bis of Legislative Decree 546/92 out-of-court settlements systems for managing disputesSettore IUS/12 - Diritto Tributario
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Il precedente del reclamo-mediazione nel sistema tributario francese

2017

The French legislator has paid attention to the out-of-court settlement of disputes. In the tax area has been introduced a pre-litigation procedure called réclamation préalable, which subordinates the establishment of the procedural relationship to a prior compulsory administrative stage, in some aspects, almost similar to that provided for art. 17-bis of Legislative Decree n.546/92 within Italian system of law.

réclamation préalablesoluzioni stragiudiziali reclamo tributarioSettore IUS/12 - Diritto Tributario
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