The good fortune of the Alternative Dispute Resolution (ADR) in international and European law is very poorly reflected into the Italian tax system. An example is the complaint-mediation regulation, which nevertheless does not imply the intervention of a third-party authority, so that it cannot be classified as a judicial remedy. The diffusion of tax-compliance institutions offers an opportunity to meditate if other arbitration methods, which do not imply the exercise of taxing powers, can be connected to them.
Alternative dispute resolution e amministrazione finanziaria / G. Ragucci. - In: RIVISTA DI DIRITTO FINANZIARIO E SCIENZA DELLE FINANZE. - ISSN 0035-6131. - 77:2(2018), pp. 208-222.
Alternative dispute resolution e amministrazione finanziaria
G. Ragucci
2018
Abstract
The good fortune of the Alternative Dispute Resolution (ADR) in international and European law is very poorly reflected into the Italian tax system. An example is the complaint-mediation regulation, which nevertheless does not imply the intervention of a third-party authority, so that it cannot be classified as a judicial remedy. The diffusion of tax-compliance institutions offers an opportunity to meditate if other arbitration methods, which do not imply the exercise of taxing powers, can be connected to them.
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