How to apply civil procedure in tax litigation

The work, updated with recent case law and the latest circulars of the Internal Revenue Service, is intended to be a manual that systematically illustrates the applicability of the rules of the Code of Civil Procedure in tax litigation. It thus opens up for the practitioner a question of which rules are applicable, since they are also recognized as such by 'case law interpretation, and how to use them in tax litigation. The volume's table of contents lists the articles and headings of the entire Code of Civil Procedure, indicating for each item whether the article is not applicable or applicable or applicable within the limits of the specific rules of tax litigation. Regarding the compatibility between two norms, while the doctrine considers its existence if the simultaneous use of the two norms in question does not preclude the realization of their proper function, the Supreme Court has elaborated a more complex principle: when for an institute, through express reference of law, the possibility of application of norms belonging to another subject (per relationem) is provided for, the limit of such application, usually expressly indicated in the reference, is to be identified in the compatibility with the peculiarity of the institute in question. The attached Cd-Rom contains the fillable and printable form.
Author: Nunzio Santi Di Paola
Year of publication: 2011
Publishing house: Maggioli Publisher
Pages: 593
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