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

May 8^th and 9^th

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)