[Autom. eng. transl.] In the relationship between the tax payer and the financial administration, the main expression of the precautionary activity pro Fisco can be found in the guarantee instruments of the tax mortgage and the attachment, which have the purpose of protecting the tax credit when the same is not yet certain, liquid and payable, or at a time before the formation of the enforceable title, with respect to a legal situation that is still "precarious". The contribution analyzes the substantive regulation and the procedure of administrative precautionary measures pursuant to art. 22, Legislative Decree no. 472/1997 (mortgage and attachment), highlighting the operating mechanism and the most critical aspects.
|Translated title of the contribution||[Autom. eng. transl.] Administrative precautionary measures|
|Title of host publication||Trattato di diritto sanzionatorio tributario|
|Editors||A. Di Martino|
|Number of pages||22|
|Publication status||Published - 2016|
- SANZIONI MISURE CAUTELARI IPOTECA SEQUESTRO CONSERVATIVO