Mediazione civile e mediazione tributaria: un accostamento nominalmente ingannevole

Abstract

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.

Keywords

• mediazione tributaria
• processo tributario