La transazione fiscale nell'ordinamento tributario

Translated title of the contribution: [Autom. eng. transl.] The tax transaction in the tax system

Research output: Book/ReportBook


[Autom. eng. transl.] The volume analyzes the institution of the tax transaction, now called «Treatment of tax and contribution debts», which following the relevant and decisive changes at the end of 2016 seems to have completed the process started - albeit with a different configuration and another name - since 2002. The book examines the main features of the institute, placing it first of all in the context of the evolution of having regard to the principle of the unavailability of the tax obligation, and in the light of the new tax payer relationship, from which the tendency of the order emerges in the direction of favoring the recovery of the company in crisis. On the other hand, this fits into a more general framework, in which it is from the same administrative law that it is possible to grasp instances in the direction of allowing the community ever greater participation in the process of formation of the administrative provision. The genesis of the tax transaction is found in the studies that, in the United States, led to the end of the Seventies to the conviction that in the insolvency procedures it was necessary to favor to the maximum degree the agreements between subjects in crisis and creditors, among which also the tax authorities. , albeit with the particularities of the case. The book, framing the international context with particular regard to the American legal system, and summarized some historical evolutionary profiles both of a legislative and a jurisprudential nature, gives an account of the problematic aspects that the new formulation also poses, and focuses on the profiles of constitutional legitimacy of the institute, placing it in the context of the evolution that the consideration of tax discretion has had in the legal system.
Translated title of the contribution[Autom. eng. transl.] The tax transaction in the tax system
Original languageItalian
Number of pages232
ISBN (Print)9788813366858
Publication statusPublished - 2017

Publication series

NameProblemi attuali di diritto tributario


  • transazione fiscale


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