Alongside the expansion of subjective assumptions, required for the experiment of complaint/mediation, the real innovation is the broadening of the audience of those who can speak about it:tax agencies and any other body levying entity (for example, local authorities), whose decision wasthe subject of appeal. While tax agencies, given the considerable size, shall examine the complaintthrough facilities other than those that materially have issued actionable measures, for the otherinstitutions, whose acts are subject to the remedy, the identification of the subject responsible fordealing with complaints is left to the internal organisation of each: this entails, especially for thoseof limited size, significant difficulties in identifying, within the organization, a different subjectand autonomous, it can act as a mediator.Compared to the original formulation of the norm, whose wording seemed to distinguish theclaim from the action, the technique of drafting the novel seems much more consistent, whereremedies to concerns raised by the previous version: reformed text, the appeal also produces theeffect of a complaint and may contain a proposal for mediation with restatement of the amountof the claim; in the former, on the other hand, it highlighted a duplication, since it is necessaryto those who intend to institute proceedings, to present preliminarily claim, that, after 90 days,turned into action, producing the effects of such an act. The second paragraph of article 17 bis,confirming an earlier regulatory intervention, shared by constitutional jurisprudence, sanctionedon admissibility the failure to follow the procedure: the complaint/appeal, ritually notified financialadministration, gives life to the mediation process, which is to end in the next 90 days, regardlessof the presence of a proposal.The reform did not vary the methods of refinement of complaint/mediation: even in the currentregime, the mediation agreement related to disputes concerning an act to impose taxes or levyingstudies with payment of the full amount or the first installment, to be carried out within 20 daysafter the date of signature; except for disputes concerning tax refunds and the land on whichthe mediation is concluded with the mere signing of agreement as a result of the agreement, thetaxpayer may be treated to favor concerning the extent of administrative penalties, which applyin an amount equal to thirty-five per cent of the statutory minimum made by edict. Regarding theapplication in time, the new provisions on the procedure for complaint/mediation shall be applicableas from 1 January 2016.
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