Tax code. Minor edition

Faced with such regulatory effervescence, the regulatory collections present on the market therefore appear outdated and obsolete. Hence the appropriate editorial choice to publish a new edition, the XXVI, of the Codice Tributario Minor, which has been so successful among our qualified readers for its completeness, accuracy and timely updating. Among its many strengths are also its manageability and ease of consultation, which make this collection an essential and convenient work tool. The code constitutes an organic and systematic compendium of the Italian tax panorama and contains, in addition to the laws that regulate individual state, regional and local taxes, also the most significant provisions regarding assessment, collection, tax violations and litigation. In addition, a special appendix has been created that collects the consolidated texts published to date but which will apply starting from 1 January 2026: to facilitate consultation, special correspondence tables have been created that allow you to easily intercept the exact location of the previous provisions in the consolidated texts. With regard to the implementing decrees of the delegation law for the reform of the tax system, many provisions (especially those relating to tax litigation and assessment), although they have come into force, have a deferred application over time, to allow for the organization of the offices and the implementation of IT procedures: In these cases, the texts of the new and replaced provisions are proposed - with appropriate graphic solutions - specifying the application times of the amended rules. In addition, for a targeted and rapid consultation, a systematic, analytical and chronological index has been prepared. Due to its peculiarities, the normative collection is appropriately placed alongside the codice maior (vol. 519) published by this publishing house, which presents a greater level of depth and detail in the references and normative references, a different systematics of the sections and a large normative collection of secondary rank.