Mediazione civile e mediazione tributaria: un accostamento nominalmente ingannevole

Despite the common deflationist intent of dispute, civil and commercial mediation regulated by Legislative Decree No. 28/2010 and tax mediation regulated by Art. 17-bis of Legislative Decree No. 546/1992 present several differences that go from the different role of the mediator to the matter subjec...

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Main Author: Davide Corraro
Format: Article
Language:deu
Published: European Press Academic Publishing 2022-12-01
Series:Il Diritto degli Affari
Subjects:
Online Access:https://www.ildirittodegliaffari.it/articolo/110
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author Davide Corraro
author_facet Davide Corraro
author_sort Davide Corraro
collection DOAJ
description Despite the common deflationist intent of dispute, civil and commercial mediation regulated by Legislative Decree No. 28/2010 and tax mediation regulated by Art. 17-bis of Legislative Decree No. 546/1992 present several differences that go from the different role of the mediator to the matter subject to them. These differences cause civil mediation to be considered a true Alternative Dispute Resolutions method, while forcing to classify tax mediation as a model of alternative justice exercised by the same party that would be a resistant party in a possible judgment before the tax court.
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spelling doaj.art-2046e150233b44d7aee62e2e895fc2fc2023-11-04T17:28:01ZdeuEuropean Press Academic PublishingIl Diritto degli Affari2281-45312022-12-013370381Mediazione civile e mediazione tributaria: un accostamento nominalmente ingannevoleDavide Corraro0Università degli Studi di PadovaDespite the common deflationist intent of dispute, civil and commercial mediation regulated by Legislative Decree No. 28/2010 and tax mediation regulated by Art. 17-bis of Legislative Decree No. 546/1992 present several differences that go from the different role of the mediator to the matter subject to them. These differences cause civil mediation to be considered a true Alternative Dispute Resolutions method, while forcing to classify tax mediation as a model of alternative justice exercised by the same party that would be a resistant party in a possible judgment before the tax court.https://www.ildirittodegliaffari.it/articolo/110mediazione tributariaprocesso tributario
spellingShingle Davide Corraro
Mediazione civile e mediazione tributaria: un accostamento nominalmente ingannevole
Il Diritto degli Affari
mediazione tributaria
processo tributario
title Mediazione civile e mediazione tributaria: un accostamento nominalmente ingannevole
title_full Mediazione civile e mediazione tributaria: un accostamento nominalmente ingannevole
title_fullStr Mediazione civile e mediazione tributaria: un accostamento nominalmente ingannevole
title_full_unstemmed Mediazione civile e mediazione tributaria: un accostamento nominalmente ingannevole
title_short Mediazione civile e mediazione tributaria: un accostamento nominalmente ingannevole
title_sort mediazione civile e mediazione tributaria un accostamento nominalmente ingannevole
topic mediazione tributaria
processo tributario
url https://www.ildirittodegliaffari.it/articolo/110
work_keys_str_mv AT davidecorraro mediazionecivileemediazionetributariaunaccostamentonominalmenteingannevole