Reclamo e mediazione tributaria: deflazione del contenzioso o inflazione di procedimenti ?

The complaint (“reclamo”) and the mediation (“mediazione”) were introduced in the tax system starting from 2012, with the purpose of reducing – with reference to the litigations of modest extent, that could be better settled outside the Tax courts – the giudicial appeals. They are related to the other legal institutes aimed to reduce the tax quarrels, already existing, with whom they share a resolving function and a rewarding effect. The present article, after an examination of the principal contents set by complaint (“reclamo”) and mediation (“mediazione”) and by an incisive analysis of the connection among the relevant legal institutes, aims to retrace their position in the tax system, by identifying some non-necessary elements of interference, duplication and overlapping.