Tommaso Buzzelli and Roberta De Pirro at the Tax law Master organised by the 24Ore Business School

Tommaso Buzzelli and Roberta De Pirro will take a lesson in the fourth module (Tax assessment and litigation) at the Tax law Master organised by the 24Ore Business School.

April 3rd and 4th  
April 17th and 18th

May 8th and 9th

Themes:

TAX ASSESSMENT

- Formal verification of the declaration (outline)
- Substantive verification of the declaration:
- Access, inspections, audits and financial investigations (outline)
- Statement of evidence
- Document of assessment: content and time limits for notification
- Office, partial and supplementary verification


Types of assessments: analytical, analytical-inductive

and inductive, non-accounting, synthetic sector studies

TAXPAYER REQUEST AND LITIGATION DEFLATIVE TOOLS

- Taxpayer request
- Acting repentance
- Assessment with adhesion
- Self-protection

COLLECTION

- Spontaneous and coercive collection
- Executive assessments
- Role and payment record, tax injunction
- Role load accrual

FOCUS

Taxpayer’s choices in the face of a notice of assessment

INTRODUCTORY PROFILES TO THE TAX PROCESS

- Jurisdiction and liability of the Tax Commissions
- Commissions Powers
- Taxpayer defence and court costs
- Appeals, notification and incorporation in judgement

APPEALS

- Appeal and proceedings in second instance
- Appeal to the Court of Cassation: time limits and procedure
- Enforcement and compliance procedure

PROCEEDING IN FIRST INSTANCE

- Preliminary measures of the President of Section
- Negotiation in open court or in chambers
- Judicial reconciliation
- Judgments and ordinances
- Suspension of the appealed ac
- Complaint and mediation

FOCUS

- Action before of the Tax Commission
- Stop and mortgage
- Enforcement procedures
- Tax offences (outline)