The work, updated with the Decreto del fare (L.98/2013) and Ministerial Decree No. 48/2013 on telematic notifications as well as recent case law, provides the legal professional with a concise but still comprehensive outline of the procedure to be followed when appealing against a tax judgment. The first part deals with the general aspects of appeals and the provisions applicable to tax matters in light of the reference made by Article 49 Legislative Decree 546/1992 to the rules of the Code of Civil Procedure. The second, deals with the individual appeals provided in the tax field, namely the appeal against the judgments of the Provincial Tax Commission before the Regional Tax Commission. The third, deals with the cassation appeal against the judgments of the Regional Tax Commission. Finally, the fourth examines the revocation against all tax judgments. A form is also provided as an operational tool for the entire theoretical part covered.
- Publisher . Maggioli Publisher; 1st edition (Dec. 1, 2013)
- Language . Italian
- Flexible cover . 168 pages