LIGHTS AND SHADOWS ON THE IMPLEMENTATION OF THE ALTERNATIVE DISPUTE RESOLUTION (ADR) SYSTEM IN THE ITALIAN AND CROATIAN TAX TRIAL

Abstract

This paper discusses the ADR systems in tax matters as set forth in the Italian and Croatian doctrine and legislature. The fi rst part focuses on the Italian experiences and the second part discusses the Croatian developments. Both parts are involving the doctrines and throughout the chapters emphasizes the historical and theoretical aspects, as well as the practical implications of the doctrine of public law on the emergence and development of ADR’s in the comparative surveys of Italian and Croatian current situation of tax disputes resolutions.

Keywords

• tax disputes
• alternative dispute resolution mechanisms
• Italian experiences
• Croatian developments