In the context of the so-called «mediation procedures» (Legislative Decree 4th March 2010, No. 28) which are enforced within the domestic legal system to address the massive and critical number of pending claims and trials under national Courts, the «tax mediation procedure» (art. 17 bis, Legislative Decree 31st December 1992, No. 546) represents a unique experiment. The corresponding institution set forth in the civil law branch is characterised above all by the impartiality of the officer whom the parties attributes the activities directed to reach the solution of the dispute arisen between them alternatively than the judicial proceeding. As a consequence, the notion of «mediation» embraced by domestic tax law seems to be «improper»: the «impartial mediator» is not perfectly at an «arm’s length» from the litigants, because he coincides with the fiscal Authority which has adopted the «contested act». However, the taxpayer is stimulated to submit a proposal for a «mediation agreement» to the competent fiscal Authority in order to gain a reduction of the total amount imposed as administrative sanctions. Moreover, the «tax mediation» focuses on into the range of institutions known by the acronym A.D.R. (Alternative Dispute Resolution) mechanisms, as the final objective pursued by the procedure is to determine a perceivable knocking down in the number of pending disputes under domestic tax Courts. Finally, the «tax mediation» presents several points of contact with the domestic Arbitration. The access to the latter by the parties finds its foundation in a previous phase respect to the definitive taking of a legal action against the other one and it is actually finalised to establish a «parallel and alternative trial» governed by certain rules, carried out with the intervention of an «impartial subject» (the «Arbitrator» or the «Arbitration panel») and directed to release a «measure» which implies the same effects deriving from a judgement.
La mediazione tributaria / Castagnari, Filippo. - STAMPA. - 14:(2020), pp. 267-294.
La mediazione tributaria
CASTAGNARI, FILIPPO
2020-01-01
Abstract
In the context of the so-called «mediation procedures» (Legislative Decree 4th March 2010, No. 28) which are enforced within the domestic legal system to address the massive and critical number of pending claims and trials under national Courts, the «tax mediation procedure» (art. 17 bis, Legislative Decree 31st December 1992, No. 546) represents a unique experiment. The corresponding institution set forth in the civil law branch is characterised above all by the impartiality of the officer whom the parties attributes the activities directed to reach the solution of the dispute arisen between them alternatively than the judicial proceeding. As a consequence, the notion of «mediation» embraced by domestic tax law seems to be «improper»: the «impartial mediator» is not perfectly at an «arm’s length» from the litigants, because he coincides with the fiscal Authority which has adopted the «contested act». However, the taxpayer is stimulated to submit a proposal for a «mediation agreement» to the competent fiscal Authority in order to gain a reduction of the total amount imposed as administrative sanctions. Moreover, the «tax mediation» focuses on into the range of institutions known by the acronym A.D.R. (Alternative Dispute Resolution) mechanisms, as the final objective pursued by the procedure is to determine a perceivable knocking down in the number of pending disputes under domestic tax Courts. Finally, the «tax mediation» presents several points of contact with the domestic Arbitration. The access to the latter by the parties finds its foundation in a previous phase respect to the definitive taking of a legal action against the other one and it is actually finalised to establish a «parallel and alternative trial» governed by certain rules, carried out with the intervention of an «impartial subject» (the «Arbitrator» or the «Arbitration panel») and directed to release a «measure» which implies the same effects deriving from a judgement.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.