6533b85afe1ef96bd12b9b28
RESEARCH PRODUCT
Il precedente del reclamo-mediazione nel sistema tributario francese
Chiara Gioèsubject
réclamation préalablesoluzioni stragiudiziali reclamo tributarioSettore IUS/12 - Diritto Tributariodescription
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.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2017-01-01 |