The work, with FORMULARY and SCHEMES, is intended to be an operational tool for all professionals who are called upon to resolve tax issues.
With authoritative commentary supplemented by case law interpretations, it identifies which articles of the c.p.c. apply to tax litigation.
For each procedural issue, whether or not the article of the c.p.c. is applicable to tax litigation is examined.
The Code of Civil Procedure is called into play precisely by Article 1 of the regulations governing tax litigation (Legislative Decree 546/1992) "the tax courts shall apply the rules of this decree and, insofar as they are not provided for by them and are compatible with them, the rules of the Code of Civil Procedure."
The rules generically referred to must be "compatible," and this criterion of "compatibility" is linked to two indispensable conditions:
1 - lack of regulation of the case in question in the legislation relating to the tax process (Legislative Decree 546/1992).
2 - no conflict exists between this regulation and the other provisions specific to the tax process.
The attached Cd-Rom contains the fillable and printable FORMULARY.
- Author: Nunzio Santi Di Paola - Francesca Tambasco
- Year of publication: July 2014 (1 Edition)
- Publishing house: Maggioli Publisher
- Pages: 490