“Summer maneuver” 4: News regarding assessment, collection and bankruptcy procedures
The Law Decree n.78 / 2010 converted by Law 122/2010 (the "Summer Maneuver"), has brought significant changes both in terms of assessment and collection of taxes, and in that of insolvency procedures
This circular analyzes the content of some of these, with particular reference to the innovative aspects for the taxpayer.
Topics index
- New collection rules
- Limits to the offsetting of tax credits
- Election of domicile for the notification of documents
- Extinction of the judgment in cassation
- Assessment with adhesion
- Bankruptcy procedures