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

Abstract

The tax complaint and mediation underwent a noticeable makeover thanks to the decreeSeptember 24, 2015, n. 156, which gave effect to the delegation of reform of the tax system (lawMarch 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 applicationproblems, also in terms of constitutionality, culminating in a ruling by the Constitutional Court.The intervention is symptomatic of the evolution of the regulatory system towarda “marginalization” of contentious stage, intended to be a measure of extrema ratio, kicked down toa remote possibility, solvable even on slopes of judgment, through conflict resolution instrumentsstructured 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 meritof having corrected some discrepancies, present in the original version, in order to implement therenewal instances from multiple parts: the result was the strengthening of the institute, aimedat 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 themost relevant disputes judicial machine. Regulatory choices underlying the reform can be summarised as follows: extension of thecomplaint/mediation to all acts-including land-value below the deductible (unchanged), issuedby tax bodies, officers or private dealers imposition; restructuring of benefit sanctions in favourof the taxpayer; simplification of procedural mode; possibility for disputes subject to tax claim byexperiencing tax court settlement, in the future be used as well on appeal, both in court and outcourt; regulating the payment of the amount due as a result of the proceedings.