The work, with the practical formulary (on Cd-Rom) and synoptic tables, is a valuable working tool for ordinary and tax magistrates, lawyers, certified public accountants and other professionals qualified to defend before provincial and regional tax commissions, as well as before the tax section of the Court of Cassation. The text is updated with the most recent regulatory measures, including: Law No. 160 of August 7, 2016, converting Decree Law No. 113/2016 on financial measures for territorial and territorial entities; the 2016 Stability Law (Law No. 208/2015); Legislative Decree 159/2015 on collection; and Legislative Decree 156/2015 on tax collection litigation. The volume turns out to be a timely as well as operational analysis of the following topics: role formation process, collection by payment file, offices deputed to provide clarifications, suspensions and cancellations, lodging of appeals, and transaction of taxes entered on the role.