IL RECLAMO E LA MEDIAZIONE TRIBUTARIA ED IL DIRITTO DI AZIONE

The complaint-mediation in tax matters, in hindsight, is a filter designed to introduce in the administrative tax process a mandatory, preliminary examination of the grounds of appeal. When comparing this institution with the so-called ADRs (Alternative Dispute Resolutions) in European context, it is clear that only in the case of the Italian civil and tax mediations (although they are improperly similar institutions), the recently issued rules tend to preclude or compress in an unjustifiable and unbalanced manner the right of action and, therefore, the right to an effective safeguard, guaranteed by the constitutional and supranational principles.