Il reclamo e la mediazione tributaria dopo la riforma: profili ricostruttivi e risvolti applicativi – Parte prima

The tax complaint and mediation underwent a noticeable makeover thanks to the decree September 24, 2015, n. 156, which gave effect to the delegation of reform of the tax system (law March 11, 2014, n. 23). The decree has completely rewritten the article 17 bis, decree n. 546/1992, which, in the original formulation, had aroused many doubts of interpretation and application problems, also in terms of constitutionality, culminating in a ruling by the Constitutional Court. The intervention is symptomatic of the evolution of the regulatory system toward a “marginalization” of contentious stage, intended to be a measure of extrema ratio, kicked down to a remote possibility, solvable even on slopes of judgment, through conflict resolution instruments structured in such a way as to be convenient and attractive to both parties. Although he has not solved all the problems of interpretation, the novel has the merit of having corrected some discrepancies, present in the original version, in order to implement the renewal instances from multiple parts: the result was the strengthening of the institute, aimed at resolving minor disputes out of court, composed mainly of disputes of limited economic value, although numerous in quantity; this made it possible to avoid a waste of resources, focusing on the most relevant disputes judicial machine. Regulatory choices underlying the reform can be summarised as follows: extension of the complaint/mediation to all acts-including land-value below the deductible (unchanged), issued by tax bodies, officers or private dealers imposition; restructuring of benefit sanctions in favour of the taxpayer; simplification of procedural mode; possibility for disputes subject to tax claim by experiencing tax court settlement, in the future be used as well on appeal, both in court and out court; regulating the payment of the amount due as a result of the proceedings.