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Mediation in tax disputes and banking operations

Author

Listed:
  • Pierpaolo Zaccarini

    (Intesa Sanpaolo)

Abstract

The introduction in the Italian legislation of the new instrument of mediation in tax disputes of an amount not exceeding € 20.000 is aimed to increase the use of out of court disputes resolution and to develop tax compliance

Suggested Citation

  • Pierpaolo Zaccarini, 2012. "Mediation in tax disputes and banking operations," BANCARIA, Bancaria Editrice, vol. 10, pages 74-86, October.
    • Handle: RePEc:ban:bancar:v:10:y:2012:m:october:p:74-86
    as

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    File URL: http://www.bancaria.it/en/mediation-in-tax-disputes-and-banking-operations
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    More about this item

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages

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