Tax reform: more mediation, not litigation – PMI.it

Mediation tax also applicable to local taxes, conciliation not only in appeal but also on appeal, immediate enforceability of the judgment : are the main changes contained in the decree on tax litigation, one of the five measures approved by the Council of Ministers last June 26 in implementation of the delegation of Tax Reform. This is the same decree also rewrites the rules interpellation, thus extending the tax compliance , the relationship between tax authorities and taxpayers.

= & gt; Tax reform: the five decrees approved

In practice, the new rules on the one hand enhances the tools of deflationary litigation , valuing the opportunity to reach an agreement, the other aimed at more effective tax process .

The mediation is possible when the dispute is at most 20 thousand euro, but is extended to all charges. Before this institution was applied only in the case of slopes with the Inland Revenue, and now applies to all disputes, regardless by the levying. So, you can use mediation in case of disputes relating to tax local taxes (TASI, IMU, TARI), and there is also an extension to the proceedings relating to the cadastre . The new rules on mediation are conteute in Article 9 of the decree, which rewrites the ‘ article 17-bis of the Legislative Decree 546/1992 . The mediation is concluded by the payment of the amounts due, or the first installment within 20 days of signing the agreement.

Another rule concerns the conciliation , or the ‘ agreement that the parties can achieve when it has already started a dispute. The reconciliation can take place outside the hearing or at the hearing, and the main change introduced by the decree is that it is no longer limited to the lower court but applies even if the process is on appeal.

There are also more guarantees for the taxpayer involved with management , with the extension of precautionary protection to all stages of the proceedings. E ‘therefore possible to request the suspension of the contested act in the presence of serious harm, and the parties can always ask for the suspension of the effects of the judgment, both at first instance and appeal, as is provided for in the Code of Civil Procedure.

Finally, the judgments concerning the appeal of a notice of assessment by the taxpayer, or the reimbursement of dues, are enforceable (Payment within 90 days). In the event that the sum owed to the taxpayer exceeds 10 thousand euro, the court may order a guarantee. But when the judgment is in favor of the administration, are still current protections of the taxpayer, with the option of paying in installments. (Source: Decree on tax litigation and questioning)