Tax litigation memento

The volume explains, in a practical and immediate way, how and in what terms to challenge the provisions of assessment and collection of taxes, after the numerous changes made by Legislative Decree 220/2023 - Provisions on tax litigation and by Legislative Decree 219/2023 which modifies the Taxpayer Statute - issued in implementation of the Delegated Law for the Tax Reform (L. 111/2023). In particular, the rules of the process before the first-instance and second-instance Tax Courts of Justice are examined as well as, more briefly, those underlying the judgment of the Supreme Court.

The alternative tools for preventing and defining disputes are also explored in depth.

The main novelties of the 2024 edition

• Abrogation of complaint and mediation
• New methods of issuing and authenticating the power of attorney
• Allocation of the burden of proof
• Written testimony taking procedure
• Ban on new evidence on appeal
• Rules for drafting party and judges' documents
• Remote Hearing Changes
• Regularization for violations of PTT rules
• Appealability of the precautionary order
• Review of the repentance
• Introduction of PVC adhesion
• Contestability of self-defense
• Extension and mandatory nature of the PTT
• Forecasting of cases of necessary joinder of parties
• Hypothesis of simplified sentence and decision following the precautionary procedure
• Extension of conciliation in cassation
• Communication methods for changing PEC address
• Burden of certifying the conformity of the documents produced
• Amendment to the rules governing the distribution of legal costs