The work, with an operational slant (it contains synoptic tables and formulary), deals with all the issues related to the use of the instruments that are most frequently used in order to ensure the fulfillment of obligations to the Treasury: the administrative detention of registered movable property, the so-called accounting detention and the payment freeze. This work, with the latest rulings of the Supreme Court which have redefined the discipline of administrative detention, is supplemented in the light of the new regulatory interventions that have introduced on the one hand faster and more expeditious systems for the collection of debts owed by the State including the new executive assessment and the new debit notice, and on the other hand instruments that delay collection such as the automatic suspension provided for by paragraphs 537 et seq. Law 228/2012 (Stability Law 2013) and, for credits of less than 1,000.00 euros, the obligation to send a prior notice containing the details of the amounts on the role and the possibility of proceeding with precautionary and executive actions only after the lapse of the term of one hundred and twenty days from the sending of the same. The attached CD-Rom contains all legislation, case law and practice cited in the discussion as well as the fillable and printable form.
- Author: Nunzio Santi Di Paola
- Year of publication: June 2013
- Publishing house: Maggioli Publisher
- Pages: 430