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il contenzioso con equitalia

IL CONTENZIOSO CON EQUITALIA Autore:
Editore: GIUFFRÈ
Anno di Pubblicazione: 2015
ISBN: 9788814206399
Disponibilità: Disponibile in 3 giorni
Prezzo: € 22,00

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CONTENZIOSO CON EQUITALIA

In Sintesi:

Il contenzioso tributario nei confronti di Equitalia ha assunto, nel
tempo, una rilevanza sempre maggiore: le sue peculiarità appaiono tali
da renderne necessario un approfondimento specifico, pur nel contesto
generale rappresentato dal d.lgs. 31 dicembre 1992, n. 546 sul processo
tributario. L'autonoma impugnabilità degli estratti di ruolo, la giurisdizione delle
Commissioni Tributarie in materia di atti dell'esecuzione forzata quali
il pignoramento presso terzi e, ancora, la corretta procedura di
notifica delle cartelle di pagamento, dimostrano quanto attuale e
dibattuta sia la materia del contenzioso con l'Agente della riscossione,
sempre più spesso oggetto di valutazione in sede di giudizio.
Muovendo dall'analisi della natura giuridica dell'Agente della
riscossione e dell'attività svolta, l'opera analizza le caratteristiche
degli atti propri di Equitalia e i connessi motivi di impugnabilità,
operando una disamina dei relativi riflessi processuali anche alla luce
dei rapporti con gli enti impositori.
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