Le specialità dell'esecuzione forzata tributaria tra assetti tradizionali e riforma fiscale

Tax expropriation is regulated by the ordinary rules applicable in relation to the asset being executed, as they are not derogated from and compatible with those provided for by the Presidential Decree n. 602 del 1973. The legislator’s choice does not derive from the inadequacy of the ordinary execution regulation, since the pathological phase of tax relationship\r\nturns out to be characterized by some specialty profiles, deriving from its administrative nature. An “ontological” specialty, relating to the subject called to implement the procedure (the collection agent) and the executive titles carried out by it, is accompanied by the declination, in a fiscal perspective, of some rules foreseen by ordinary execution (“adaptive specialty”).\r\nIn some cases the collection agent may choose whether to apply the special or the ordinary discipline (“discretionary specialty”, as in the case of subrogation). Furthermore, some rules are based on its own speciality, entirely within the d.p.r. system. n. 602 del 1973, and they introduce regimes characterized by features not found in common regulations (as in the case of real estate enforcement).