{"id":3793,"date":"2022-05-16T14:32:35","date_gmt":"2022-05-16T12:32:35","guid":{"rendered":"https:\/\/playground.cristianocosta.it\/?post_type=product&#038;p=3793"},"modified":"2025-04-22T11:42:22","modified_gmt":"2025-04-22T09:42:22","slug":"contenzioso-tributario-2011","status":"publish","type":"product","link":"https:\/\/www.dipaola.it\/en\/product\/contenzioso-tributario-2011\/","title":{"rendered":"Tax Litigation 2011"},"content":{"rendered":"<div>\n<p>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.<\/p>\n<\/div>\n<dl class=\"fields-container\">\n<dd class=\"field-entry autore dato-pubblicazioni\"><span class=\"field-label\">Author:\u00a0<\/span><span class=\"field-value\">Nunzio Santi Di Paola<\/span><\/dd>\n<dd class=\"field-entry anno-di-pubblicazione dato-pubblicazioni\"><span class=\"field-label\">Year of publication:\u00a0<\/span><span class=\"field-value\">January 2011<\/span><\/dd>\n<dd class=\"field-entry casa-editrice dato-pubblicazioni\"><span class=\"field-label\">Publishing house:\u00a0<\/span><span class=\"field-value\">Maggioli Publisher<\/span><\/dd>\n<dd class=\"field-entry pagine dato-pubblicazioni\"><span class=\"field-label\">Pages:\u00a0<\/span><span class=\"field-value\">1836<\/span><\/dd>\n<\/dl>","protected":false},"excerpt":{"rendered":"<div>\n<p>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.<\/p>\n<\/div>\n<dl class=\"fields-container\">\n<dd class=\"field-entry autore dato-pubblicazioni\"><span class=\"field-label\">Author:\u00a0<\/span><span class=\"field-value\">Nunzio Santi Di Paola<\/span><\/dd>\n<dd class=\"field-entry anno-di-pubblicazione dato-pubblicazioni\"><span class=\"field-label\">Year of publication:\u00a0<\/span><span class=\"field-value\">January 2011<\/span><\/dd>\n<dd class=\"field-entry casa-editrice dato-pubblicazioni\"><span class=\"field-label\">Publishing house:\u00a0<\/span><span class=\"field-value\">Maggioli Publisher<\/span><\/dd>\n<dd class=\"field-entry pagine dato-pubblicazioni\"><span class=\"field-label\">Pages:\u00a0<\/span><span class=\"field-value\">1836<\/span><\/dd>\n<\/dl>","protected":false},"featured_media":3794,"template":"","meta":[],"product_brand":[],"product_cat":[84,85],"product_tag":[],"class_list":["post-3793","product","type-product","status-publish","has-post-thumbnail","product_cat-pubblicazioni","product_cat-pubblicazioni-avvocato-nunzio-santi-di-paola","first","instock","shipping-taxable","product-type-simple"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Contenzioso tributario 2011 - Di Paola &amp; Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.dipaola.it\/en\/product\/contenzioso-tributario-2011\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contenzioso tributario 2011 - Di Paola &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"L&#039;opera, aggiornata alla &quot;Legge di stabilit\u00e0&quot;, L. 220\/2010 (G.U. 21 dicembre 2010, n. 297), contiene un&#039;approfondita analisi delle singole norme alla luce della pi\u00f9 autorevole dottrina, nonch\u00e9 della giurisprudenza tributaria di merito, della corte di cassazione e delle circolari, risoluzioni e note ministeriali. 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Numerose pronunce della giurisprudenza di legittimit\u00e0 e di merito, nonch\u00e9 della Corte Costituzionale, hanno precisato e confermato l&#039;ambito di applicazione e gli effetti delle novit\u00e0 legislative sul processo tributario: la possibilit\u00e0 di notificare la sentenza alle altre parti non solo secondo le modalit\u00e0 di cui all&#039;art. 137 c.p.c. ma anche tramite le modalit\u00e0 semplificate di cui all&#039;art. 16 del D.Lgs. 546\/1992; la possibilit\u00e0 di condannare alle spese la parte che abbia, senza giustificato motivo, rifiutato la proposta conciliativa, conforme alla decisione del giudice al termine del processo; pena pecuniaria in materia di responsabilit\u00e0 aggravata; rimessione in termini quale istituto di ordine generale; riduzione del cd. termine lungo di impugnazione da un anno a sei mesi.     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