Tax assessment with adhesion and tax judicial conciliation are institutions that rely on the power of self-protection. However, their diversity and specificity suggest a multiple declination of self-protection in tax law: according to the dedicated rules of the taxpayer’s bill of rights; but also according to the rules of Law 241/1990, where the former ones do not operate. Of course it is possible to settle disputes without involving self-protection (where there is no dispute of administrative power). And again, in the face of situations that fall within the compulsory self-protection, as set out in art. 10 quater of the taxpayer’s bill of rights: there is no room for tax assessment with adhesion; while a full or partial tax judicial conciliation of any disputes becomes possible.
Accertamento con adesione e conciliazione giudiziale sono istituti che attingono all’autotutela. Tuttavia le loro diversità e specificità depongono per una declinazione plurima dell’autotutela nel diritto tributario: secondo le regole dedicate, dello Statuto dei diritti del contribuente; ma anche secondo le regole della legge 241/1990, laddove le prime non operino. Naturalmente è possibile conciliare liti senza che si involga affatto l’autotutela (laddove non si controverta di potestà amministrative). Ed ancora, a fronte di fattispecie che ricadono nell’autotutela obbligatoria, di cui all’art. 10 quater dello Statuto dei diritti del contribuente: non vi è spazio per l’accertamento con adesione; mentre diventa possibile una conciliazione totale o parziale dell’eventuale controversia.
Istituti deflattivi del contenzioso e (nuova) autotutela: tra le pieghe della riforma fiscale
Antonio Guidara
2025-01-01
Abstract
Tax assessment with adhesion and tax judicial conciliation are institutions that rely on the power of self-protection. However, their diversity and specificity suggest a multiple declination of self-protection in tax law: according to the dedicated rules of the taxpayer’s bill of rights; but also according to the rules of Law 241/1990, where the former ones do not operate. Of course it is possible to settle disputes without involving self-protection (where there is no dispute of administrative power). And again, in the face of situations that fall within the compulsory self-protection, as set out in art. 10 quater of the taxpayer’s bill of rights: there is no room for tax assessment with adhesion; while a full or partial tax judicial conciliation of any disputes becomes possible.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.