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1
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Mediazione conciliativa e fiscalitá indiretta – Parte prima: Il regime dell’imposta di bollo

100%
PARENTE S. A.
Civitas et Lex
|
2015
|
issue 4(8)
43-61
EN
The system of tax benefits to the parties recognised that access to mediation proceedings raises certain problems for the lack of uniformity of legislation, poorly supported at the level of detail concerning discipline tax benefits. Articles 17, paragraphs 1–3, and 20, d.lgs. March 4, 2010, n. 28, regulate three different types of tax breaks: two, in terms of indirect taxation, consisting of tax for acts of mediation procedure (total exemption from stamp duty for all acts, documents and measures relating to the mediation process; partial relief from registration tax, which applies to only verbal agreement); the third, however, with regard to direct taxation, with the features of a tax credit commensurate with compensation paid by the parties to the mediation body. The first tax measure of favor, governed by art. 17, paragraph 2, d.lgs. n. 28/2010, in line with previous experiences on extrajudicial conciliation corporate matters (art. 39, paragraph 1, d.lgs. January 17, 2003, n. 5), consists in exemption from stamp duty (d.P.R. October 26, 1972, n. 642) and each expense, fee or right of any kind and nature, concerning acts, documents and measures relating to the mediation process. In applying these principles, are not subject to stamp duty or clerical rights, mediation, the accompanying documents, the act of accession to the ombudsman’s proposal, the proposal formulated by the ombudsman mediation, the mediation and the lack of agreement, together with any copies, memories, in addition to the appointment of any technical consultants. Similarly, are exempt from stamp tax the act of appointment and acceptance of the mandate conferred by the mediator, the mediation affairs registry, the list of mediators entered the body, subscribe to the ombudsman’s impartiality and service evaluation. It is doubtful whether the term expense, fee or right of any kind and nature can be understood in the sense, in order to apply the exemption to other types of taxes not expressly mentioned: for example, cadastral and mortgage taxes.
2
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Mediazione conciliativa e fiscalitá indiretta – parte seconda: Il regime dell’imposta di registro

100%
PARENTE S. A.
Civitas et Lex
|
2016
|
issue 1(9)
41-74
XX
The second tax measure of favor on conciliatory mediation, consists of partial exemption from registration fee: art. 17, paragraph 3, d.lgs. n. 28/2010 prescribes that the agreement is exempt from registration fee, within the limit of euro 50,000.00 value; otherwise, the tax is due to the excess, according to ordinary criteria, namely a fixed fee in the event that the performance be deducted in the minutes of settlement are subject to Value Added Tax (VAT), depending on the meaning of art. 40, d.p.r. n. 131 of 1986, that is, otherwise, the tax will be applied with the proportional rate, which varies in relation to the content of the agreement. The calculation of the overpayment should be carried out according to the actual verbal content to determine if the case requires the mandatory or voluntary registration and if the tax is to be calculated as fixed or proportional size. The agreement on the outcome of the mediation procedure, annexed to the minutes or transfused within it, can take nature, contents and effects, ranging from assessment, to surrender, to the transaction itself. The nature of the store has a priority interest for the ombudsman and mediation body to the effects of the registration fee. The facility is aimed at encouraging recourse to mediation proceedings and to promote success. The benefit, however, may give rise to possible tax avoidance phenomena, in this case in which the parties are abusing the mediation process with the conclusion of agreements aimed to establish the constituent acts or slides that are benefiting from lower tax treatment of the ordinary: the parties may have recourse in a fictitious to mediation, simulating a dispute does not exist, to receive partial exemption from registration fee and implement tax-cost slides effects content, with a dangerous instrumentalisation of the mediation procedure.
3
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THE POWER OF TAX: ETHICAL PROFILES AND LEGAL ANALYSIS

100%
PARENTE S. A.
Civitas et Lex
|
2018
|
issue 2(18)
39-49
EN
Tax ethics is the science that studies what is reputedly ethics in practice of the behavior of subjects, broadly speaking, participating in the legal relationship of tax. Infact, the ethical aspects do not invest only the attitude of the taxpayers, but also the conduct of holders of power of taxation, authors of tax policy choices. In this light, a law matter – tax law – can contend with a discipline not legal – ethics –, like what happens in other areas of the legislative system. In the modern legal systems, the power to impose taxes, expression of State sovereignty, assumes a particular dimension, anchored to rigorous objective parameters, suitable to reinforce the ethical toll of the tax. This power is illustrative of the authority exercised by the State on its own territory, in order to achieve the common good and ensuring order, freedom and rights of the individual. The performance of that function gives to the State a “moral legitimacy”, founded on freedom and the sense of responsibility. In fact, the obligation to contribute to public expenditure, even before in the legal system, is grounded in an ethical duty, who buys relevance when rises some form of common life. In constitutional terms, taxing power is bounded by two special parameters, closely related, surging to founding policy of tax arrangements: the principle of legality (article 23 of Constitution) and the principle of ability to pay (article 53 of Constitution). These parameters combine advanced forms of protection of the rights of the taxpayer.
4
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IL RECLAMO E LA MEDIAZIONE TRIBUTARIA DOPO LA RIFORMA: PROFILI RICOSTRUTTIVI E RISVOLTI APPLICATIVI – PARTE PRIMA

100%
PARENTE S. A.
Civitas et Lex
|
2017
|
issue 1(13)
29-48
EN
The tax complaint and mediation underwent a noticeable makeover thanks to the decree September 24, 2015, n. 156, which gave effect to the delegation of reform of the tax system (law March 11, 2014, n. 23). The decree has completely rewritten the article 17 bis, decree n. 546/1992, which, in the original formulation, had aroused many doubts of interpretation and application problems, also in terms of constitutionality, culminating in a ruling by the Constitutional Court. The intervention is symptomatic of the evolution of the regulatory system toward a “marginalization” of contentious stage, intended to be a measure of extrema ratio, kicked down to a remote possibility, solvable even on slopes of judgment, through conflict resolution instruments structured in such a way as to be convenient and attractive to both parties. Although he has not solved all the problems of interpretation, the novel has the merit of having corrected some discrepancies, present in the original version, in order to implement the renewal instances from multiple parts: the result was the strengthening of the institute, aimed at resolving minor disputes out of court, composed mainly of disputes of limited economic value, although numerous in quantity; this made it possible to avoid a waste of resources, focusing on the most relevant disputes judicial machine. Regulatory choices underlying the reform can be summarised as follows: extension of the complaint/mediation to all acts-including land-value below the deductible (unchanged), issued by tax bodies, officers or private dealers imposition; restructuring of benefit sanctions in favour of the taxpayer; simplification of procedural mode; possibility for disputes subject to tax claim by experiencing tax court settlement, in the future be used as well on appeal, both in court and out court; regulating the payment of the amount due as a result of the proceedings.
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