In the case outlined by the Art. 48 bis.1, Legislative Decree n. 546/1992, the conciliation attempt is carried out with the decisive help of the tax judge, called to formulate a conciliation proposal, also for disputes in relation to which the tax authority has made refusals which are to some extent unjustified. This regulation has the undoubted advantage of further influencing the choices of the parties, the proposal formulated by the judge being in some way indicative of the orientation of the Tax Court of Justice appealed to. The reasons underlying the regulatory provision are to be found in the need to increasingly stimulate a dialogue between the financial administration and the taxpayer, based on the principles of loyal collaboration and good faith, through the presence of a third and impartial body which, after having formulated the conciliatory proposal, in case of acceptance, formalizes its content in the minutes. The institute – which echoes, with the appropriate differentiations, the attempt at conciliation carried out ex officio by the judge pursuant to the previous Art. 48, paragraph 2, Legislative Decree n. 546/1992 – allows the Tax Court of Justice hearing the dispute to promote the early settlement of the dispute, where, on the basis of the procedural documents in its possession, it deems it appropriate to proceed with a settlement between the parties. This is an ope iudicis conciliation, in which, alongside the natural parts of the tax process, the judging body intervenes as guarantor in order to establish the legitimacy and correctness of the early settlement of the dispute.
Nella fattispecie delineata dall’art. 48bis.1, D.Lgs. 546/1992, il tentativo di conciliazione viene esperito con il decisivo ausilio del giudice tributario, chiamato a formulare una proposta conciliativa, anche per le controversie in relazione alle quali l’ente impositore abbia opposto dinieghi in qualche misura non giustificati. Questa disciplina presenta l’indubbio vantaggio di incidere ulteriormente sulle scelte delle parti, essendo la proposta formulata dal giudice in qualche modo indicativa dell’orientamento della Corte di giustizia tributaria adita. Le ragioni alla base della previsione normativa sono da ricercarsi nella necessità di stimolare sempre più un dialogo tra amministrazione finanziaria e contribuente, improntato ai principi di leale collaborazione e di buona fede, attraverso la presenza di un organo terzo e imparziale che, dopo aver formulato la proposta conciliativa, in caso di accettazione, ne formalizza il contenuto nel processo verbale. L’istituto – che riecheggia, con le opportune differenziazioni, il tentativo di conciliazione esperito d’ufficio dal giudice ai sensi del previgente art. 48, comma 2, D.Lgs. 546/1992 – consente alla Corte di giustizia tributaria investita della controversia di farsi promotore della definizione anticipata della lite, ove, sulla base degli atti processuali in suo possesso, ravvisi l’opportunità di procedere ad una composizione tra le parti. Si tratta di una conciliazione ope iudicis, nella quale, accanto alle parti naturali del processo tributario, interviene, in veste di garante, l’organo giudicante al fine di sancire la legittimità e la correttezza della definizione anticipata della controversia.
La conciliazione proposta dalla Corte di giustizia tributaria: dinamiche ermeneutiche e spunti di riflessione
Parente Salvatore Antonello
2024-01-01
Abstract
In the case outlined by the Art. 48 bis.1, Legislative Decree n. 546/1992, the conciliation attempt is carried out with the decisive help of the tax judge, called to formulate a conciliation proposal, also for disputes in relation to which the tax authority has made refusals which are to some extent unjustified. This regulation has the undoubted advantage of further influencing the choices of the parties, the proposal formulated by the judge being in some way indicative of the orientation of the Tax Court of Justice appealed to. The reasons underlying the regulatory provision are to be found in the need to increasingly stimulate a dialogue between the financial administration and the taxpayer, based on the principles of loyal collaboration and good faith, through the presence of a third and impartial body which, after having formulated the conciliatory proposal, in case of acceptance, formalizes its content in the minutes. The institute – which echoes, with the appropriate differentiations, the attempt at conciliation carried out ex officio by the judge pursuant to the previous Art. 48, paragraph 2, Legislative Decree n. 546/1992 – allows the Tax Court of Justice hearing the dispute to promote the early settlement of the dispute, where, on the basis of the procedural documents in its possession, it deems it appropriate to proceed with a settlement between the parties. This is an ope iudicis conciliation, in which, alongside the natural parts of the tax process, the judging body intervenes as guarantor in order to establish the legitimacy and correctness of the early settlement of the dispute.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
