Università Roma Tre

Judicial protection in tax matters. The historical evolution of tax justice in Italy. The tax court. Tax jurisdiction. The subjects of the tax process. Timing and forms of the process. The tax dispute. The judgment before the Provincial Tax Commission. Proof in the tax process. Judicial precautionary measures. Judicial conciliation. The anomalous events of the trial. The case and the judgment. Appeals. The appeal. The appeal on a point of law. The revocation. The tax judgment. The enforcement of judgments. Judicial protection in the field of customs and excise duties. Judicial protection in land registry rules. Judicial protection in the field of tax penalties. Judicial protection in forced tax execution. Supranational tax judicial protection.

G. Tinelli, Diritto processuale tributario, Padova, Cedam, 2021