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.
Alternative dispute resolution; Financial administration; Treasurytaxpayer collaboration; Arbitration
Settore IUS/12 - Diritto Tributario
Article (author)
File in questo prodotto:
File Dimensione Formato  
Ragucci_Alternative dispute.pdf

accesso riservato

Tipologia: Publisher's version/PDF
Dimensione 88.31 kB
Formato Adobe PDF
88.31 kB Adobe PDF   Visualizza/Apri   Richiedi una copia
Pubblicazioni consigliate

Caricamento pubblicazioni consigliate

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/2434/614182
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact