Il reclamo e la mediazione tributaria

Art. 39, c. 9, D.l. 98/201 provides for the introduction of art. 17-bis , entitled "Il reclamo e la mediazione", in the context of fiscal discipline on the process (D.lgs. n. 546/92). This rule introduces a mandatory administrative filter in disputes involving tax charges of lesser value, with the intention of deflate the litigations and give a boost to the objective of tax compliance. The present work aims to analyze the discipline dedicated to the new institutes, in order to understand their innovations and functionality. To this end, outlined the essential features of reclamo and mediazione, we analyze their proper legal nature and their position within the legal system, especially in comparison with the civil mediation (d.lgs. n. 28/2010) and compared to autotutela, accertamento con adesione and conciliazione. Below, we will identify in detail the conditions for the application and the proceedings. Finally, we will focus on the many questions of constitutionality. At the conclusion of the work, it seems appropriate to account for the significant new features that will contain, since its entry into force, the rules of art. 17-bis , as well as redesigned by art. 1, c. 611, l. 147/2013, which solves many doubts of constitutionality.