{"id":3797,"date":"2022-05-16T14:34:58","date_gmt":"2022-05-16T12:34:58","guid":{"rendered":"https:\/\/playground.cristianocosta.it\/?post_type=product&#038;p=3797"},"modified":"2025-04-22T11:42:23","modified_gmt":"2025-04-22T09:42:23","slug":"3797","status":"publish","type":"product","link":"https:\/\/www.dipaola.it\/en\/product\/3797\/","title":{"rendered":"Tax collection litigation and collection procedures"},"content":{"rendered":"<div>\n<p>The present\u00a0<strong>Operational Treaty<\/strong>, to whose drafting the major professional firms dealing with tax collection litigation (ASLA Association of Associated Law Firms) contributed,\u00a0<strong>Is divided into three tomes.<\/strong><br \/>\nThe work is proposed as\u00a0<strong>a very useful operational tool<\/strong>\u00a0for the work of ordinary and tax judges, attorneys, certified public accountants, and other professionals authorized to represent clients before the Tax Commissions and the Tax Division of the Court of Cassation.<br \/>\nIt comes with\u00a0<strong>a broad and up-to-date overview<\/strong>\u00a0on the institutions inherent in the formation of roles and collection by payment file, on suspensions and annulments, the lodging of appeals, the settlement of taxes entered on the rolls and the subsequent expropriation phase.<\/p>\n<p><strong>New: The work is updated free of charge until the new edition is released at www.trattatioperativi.it.<\/strong><\/p>\n<p><strong>The FIRST Tome<\/strong>, itself divided into three parts, in the\u00a0<strong>first<\/strong>\u00a0deals with the registration and subsequent service of the payment notice, the new enforceable assessment and charge notices, and the deferment procedures provided in favor of the taxpayer. The\u00a0<strong>second<\/strong>\u00a0This section, on the other hand, deals with the precautionary measures available to the tax authority and the tax collection agent, as well as enforcement proceedings involving movable and immovable property.<br \/>\nThe\u00a0<strong>third<\/strong>\u00a0and last part addresses the relationship between tax collection and insolvency procedures and in particular the relationship of institutions such as composition with creditors, tax restructuring agreements, and tax settlement with tax collection provisions, concluding the discussion with the topic of over-indebtedness crisis.<\/p>\n<p><strong>The SECOND Tome<\/strong>\u00a0contains a jurisprudential compilation retrieved from the first tome also providing the details of numerous conforming case law on the same subject.<\/p>\n<p><strong>The THIRD Tome<\/strong>\u00a0is proposed as a practical tool for the legal practitioner to whom all formulas inherent in tax collection enforcement are provided (directly fillable and printable from the enclosed Cd-Rom).<\/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\">February 2015 (I Edition)<\/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\">1094<\/span><\/dd>\n<\/dl>","protected":false},"excerpt":{"rendered":"<div>\n<p>The present\u00a0<strong>Operational Treaty<\/strong>, to whose drafting the major professional firms dealing with tax collection litigation (ASLA Association of Associated Law Firms) contributed,\u00a0<strong>Is divided into three tomes.<\/strong><br \/>\nThe work is proposed as\u00a0<strong>a very useful operational tool<\/strong>\u00a0for the work of ordinary and tax judges, attorneys, certified public accountants, and other professionals authorized to represent clients before the Tax Commissions and the Tax Division of the Court of Cassation.<br \/>\nIt comes with\u00a0<strong>a broad and up-to-date overview<\/strong>\u00a0on the institutions inherent in the formation of roles and collection by payment file, on suspensions and annulments, the lodging of appeals, the settlement of taxes entered on the rolls and the subsequent expropriation phase.<\/p>\n<p><strong>New: The work is updated free of charge until the new edition is released at www.trattatioperativi.it.<\/strong><\/p>\n<p><strong>The FIRST Tome<\/strong>, itself divided into three parts, in the\u00a0<strong>first<\/strong>\u00a0deals with the registration and subsequent service of the payment notice, the new enforceable assessment and charge notices, and the deferment procedures provided in favor of the taxpayer. The\u00a0<strong>second<\/strong>\u00a0This section, on the other hand, deals with the precautionary measures available to the tax authority and the tax collection agent, as well as enforcement proceedings involving movable and immovable property.<br \/>\nThe\u00a0<strong>third<\/strong>\u00a0and last part addresses the relationship between tax collection and insolvency procedures and in particular the relationship of institutions such as composition with creditors, tax restructuring agreements, and tax settlement with tax collection provisions, concluding the discussion with the topic of over-indebtedness crisis.<\/p>\n<p><strong>The SECOND Tome<\/strong>\u00a0contains a jurisprudential compilation retrieved from the first tome also providing the details of numerous conforming case law on the same subject.<\/p>\n<p><strong>The THIRD Tome<\/strong>\u00a0is proposed as a practical tool for the legal practitioner to whom all formulas inherent in tax collection enforcement are provided (directly fillable and printable from the enclosed Cd-Rom).<\/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\">February 2015 (I Edition)<\/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\">1094<\/span><\/dd>\n<\/dl>","protected":false},"featured_media":3798,"template":"","meta":[],"product_brand":[],"product_cat":[84,85],"product_tag":[],"class_list":["post-3797","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 v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Contenzioso esattoriale e procedure di riscossione - 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\/3797\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contenzioso esattoriale e procedure di riscossione - Di Paola &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"Il presente\u00a0Trattato Operativo, alla cui stesura hanno contribuito i maggiori studi professionali che si occupano di contenzioso esattoriale (ASLA Associazione Studi Legali Associati),\u00a0\u00e8 suddivisa in tre tomi. L\u2019opera si propone come\u00a0un utilissimo strumento operativo\u00a0per il lavoro di magistrati ordinari e tributari, avvocati, dottori commercialisti e altri professionisti abilitati alla difesa davanti alle Commissioni tributarie e alla sezione tributaria della Corte di Cassazione. Viene fornito\u00a0un ampio ed aggiornato panorama\u00a0sugli istituti inerenti la formazione dei ruoli e la riscossione mediante cartella di pagamento, su sospensioni e annullamenti, proposizione dei ricorsi, transazione dei tributi iscritti a ruolo e sulla successiva fase espropriativa.  Novit\u00e0: l\u2019opera viene aggiornata gratuitamente fino all\u2019uscita della nuova edizione sul sito www.trattatioperativi.it.  Il PRIMO TOMO, a sua volta suddiviso in tre parti, nella\u00a0prima\u00a0tratta dell\u2019iscrizione a ruolo e conseguente notifica della cartella di pagamento, dei nuovi avvisi di accertamento esecutivi e di addebito e delle procedure di dilazione previste in favore del contribuente. La\u00a0seconda\u00a0parte si occupa invece delle misure cautelari proprie dell\u2019Ente impositore e del Concessionario della Riscossione nonch\u00e9 della procedura esecutiva mobiliare ed immobiliare. La\u00a0terza\u00a0ed ultima parte affronta i rapporti tra la riscossione esattoriale e le procedure concorsuali ed in particolare i rapporti degli istituti quali il concordato preventivo, gli accordi di ristrutturazione fiscale, la transazione fiscale con le disposizioni in materia di riscossione esattoriale, concludendo la trattazione con il tema della crisi da sovra indebitamento.  Il SECONDO TOMO\u00a0contiene una raccolta giurisprudenziale richiamata dal tomo primo fornendo anche gli estremi di numerosa giurisprudenza conforme sul medesimo argomento.  Il TERZO TOMO\u00a0si propone quale strumento pratico per l\u2019operatore del diritto al quale si forniscono tutte le formule inerenti l\u2019esecuzione esattoriale (direttamente compilabili e stampabili dal Cd-Rom allegato).     Autore:\u00a0Nunzio Santi Di Paola  Anno di pubblicazione:\u00a0Febbraio 2015 (I Edizione)  Casa editrice:\u00a0Maggioli Editore  Pagine:\u00a01094\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.dipaola.it\/en\/product\/3797\/\" \/>\n<meta property=\"og:site_name\" content=\"Di Paola &amp; Partners\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-22T09:42:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.dipaola.it\/wp-content\/uploads\/2025\/04\/Contenzioso-esattorale-e-procedure-di-riscossione-scaled-1.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1427\" \/>\n\t<meta property=\"og:image:height\" content=\"2560\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.dipaola.it\\\/prodotto\\\/3797\\\/\",\"url\":\"https:\\\/\\\/www.dipaola.it\\\/prodotto\\\/3797\\\/\",\"name\":\"Contenzioso esattoriale e procedure di riscossione - Di Paola &amp; Partners\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.dipaola.it\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.dipaola.it\\\/prodotto\\\/3797\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.dipaola.it\\\/prodotto\\\/3797\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.dipaola.it\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/Contenzioso-esattorale-e-procedure-di-riscossione-scaled-1.jpeg\",\"datePublished\":\"2022-05-16T12:34:58+00:00\",\"dateModified\":\"2025-04-22T09:42:23+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.dipaola.it\\\/prodotto\\\/3797\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.dipaola.it\\\/prodotto\\\/3797\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.dipaola.it\\\/prodotto\\\/3797\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.dipaola.it\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/Contenzioso-esattorale-e-procedure-di-riscossione-scaled-1.jpeg\",\"contentUrl\":\"https:\\\/\\\/www.dipaola.it\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/Contenzioso-esattorale-e-procedure-di-riscossione-scaled-1.jpeg\",\"width\":1427,\"height\":2560},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.dipaola.it\\\/prodotto\\\/3797\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.dipaola.it\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Prodotti\",\"item\":\"https:\\\/\\\/www.dipaola.it\\\/shop\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Contenzioso esattoriale e procedure di riscossione\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.dipaola.it\\\/#website\",\"url\":\"https:\\\/\\\/www.dipaola.it\\\/\",\"name\":\"Studio Legale a Catania\",\"description\":\"Studio Legale\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.dipaola.it\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.dipaola.it\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.dipaola.it\\\/#organization\",\"name\":\"Di Paola & Partners\",\"url\":\"https:\\\/\\\/www.dipaola.it\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.dipaola.it\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.dipaola.it\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/studio-di-paola-logo-.png\",\"contentUrl\":\"https:\\\/\\\/www.dipaola.it\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/studio-di-paola-logo-.png\",\"width\":1582,\"height\":849,\"caption\":\"Di Paola & Partners\"},\"image\":{\"@id\":\"https:\\\/\\\/www.dipaola.it\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tax Litigation and Collection Procedures - Di Paola &amp; Partners","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.dipaola.it\/en\/product\/3797\/","og_locale":"en_US","og_type":"article","og_title":"Contenzioso esattoriale e procedure di riscossione - Di Paola &amp; Partners","og_description":"Il presente\u00a0Trattato Operativo, alla cui stesura hanno contribuito i maggiori studi professionali che si occupano di contenzioso esattoriale (ASLA Associazione Studi Legali Associati),\u00a0\u00e8 suddivisa in tre tomi. L\u2019opera si propone come\u00a0un utilissimo strumento operativo\u00a0per il lavoro di magistrati ordinari e tributari, avvocati, dottori commercialisti e altri professionisti abilitati alla difesa davanti alle Commissioni tributarie e alla sezione tributaria della Corte di Cassazione. Viene fornito\u00a0un ampio ed aggiornato panorama\u00a0sugli istituti inerenti la formazione dei ruoli e la riscossione mediante cartella di pagamento, su sospensioni e annullamenti, proposizione dei ricorsi, transazione dei tributi iscritti a ruolo e sulla successiva fase espropriativa.  Novit\u00e0: l\u2019opera viene aggiornata gratuitamente fino all\u2019uscita della nuova edizione sul sito www.trattatioperativi.it.  Il PRIMO TOMO, a sua volta suddiviso in tre parti, nella\u00a0prima\u00a0tratta dell\u2019iscrizione a ruolo e conseguente notifica della cartella di pagamento, dei nuovi avvisi di accertamento esecutivi e di addebito e delle procedure di dilazione previste in favore del contribuente. La\u00a0seconda\u00a0parte si occupa invece delle misure cautelari proprie dell\u2019Ente impositore e del Concessionario della Riscossione nonch\u00e9 della procedura esecutiva mobiliare ed immobiliare. La\u00a0terza\u00a0ed ultima parte affronta i rapporti tra la riscossione esattoriale e le procedure concorsuali ed in particolare i rapporti degli istituti quali il concordato preventivo, gli accordi di ristrutturazione fiscale, la transazione fiscale con le disposizioni in materia di riscossione esattoriale, concludendo la trattazione con il tema della crisi da sovra indebitamento.  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