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Article 700 of the Italian code of civil procedure appears in the tax courts: first endorsement by the District Tax Court of Milan

Following ruling no. 3572 of 2017 of the 4th Section of the District Tax Court of Milan lights have been shed again on an interesting issue concerning the applicability of art. 700 to tax proceedings, thus reopening the debate on the exclusivity of precautionary protection granted by art. 47 of Legislative Decree no. 546/1992.

Source: Il Sole 24 Ore

Attachments
Il Sole 24 Ore 01.02.20181.63 MB