The present Operational Treaty, to whose drafting the major professional firms dealing with tax collection litigation (ASLA Association of Associated Law Firms) contributed, Is divided into three tomes. The work is proposed as a very useful operational tool for the work of ordinary and tax magistrates, lawyers, certified public accountants and other professionals qualified to defend before the Tax Commissions and the Tax Chamber of the Supreme Court. It is provided a broad and up-to-date overview on the institutions inherent in the formation of roles and collection by payment file, on suspensions and annulments, the lodging of appeals, the settlement of taxes entered on the rolls and the subsequent expropriation phase. New: The work is updated free of charge until the new edition is released at www.trattatioperativi.it. The FIRST Tome, itself divided into three parts, in the first deals with the registration and subsequent service of the payment notice, the new enforceable assessment and charge notices, and the deferment procedures provided in favor of the taxpayer. The second part, on the other hand, deals with the precautionary measures proper to the Tax Authority and the Collection Agent as well as the movable and real estate enforcement procedure. The third and last part addresses the relationship between tax collection and insolvency procedures and in particular the relationship of institutions such as composition with creditors, tax restructuring agreements, and tax settlement with tax collection provisions, concluding the discussion with the topic of over-indebtedness crisis. The SECOND Tome contains a jurisprudential compilation retrieved from the first tome also providing the details of numerous conforming case law on the same subject. The THIRD Tome is proposed as a practical tool for the legal practitioner to whom all formulas inherent in tax collection enforcement are provided (directly fillable and printable from the enclosed Cd-Rom).