The work, updated to the "Stability Law," L. 220/2010 (Official Gazette Dec. 21, 2010, No. 297), contains an in-depth analysis of the individual regulations in the light of the most authoritative doctrine, as well as tax case law on the merits, the court of cassation and ministerial circulars, resolutions and notes. This work constitutes a 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, to whom it aims to provide an up-to-date overview of doctrinal and jurisprudential opinions. Numerous pronouncements of the jurisprudence of legitimacy and merit, as well as of the Constitutional Court, have clarified and confirmed the scope and effects of the legislative innovations on the tax process: the possibility of notifying the judgment to the other parties not only according to the modalities set forth in Article 137 of the Code of Civil Procedure but also through the simplified modalities set forth in Article 16 of Legislative Decree 546/1992; the possibility of condemning to costs the party that has, without justified reason, refused the conciliatory proposal, which conforms to the decision of the judge at the end of the trial; pecuniary penalty in the matter of aggravated liability; remittance in terms as an institution of general order; reduction of the so-called long term of appeal from one year to six months.