La tutela cautelare del contribuente nel processo tributario: uno studio comparato

If the deadline of lodging of appeal does not include the statutory suspension of the contested individual tax assessment and if suspension has not been granted by the competent tax authority, tax collection may, following an application by the person who lodged the appeal, be suspended, by a brief reasoned court decision. The application for suspension is accepted only if the applicant pleads and proves that the immediate implementation of the disputed act will cause him irreparable damage and if the court considers that the appeal is not manifestly unfounded. This research discusses the current suspension procedures provided by the French, the German, the UK and the Spanish legal systems, by critically comparing the requirements (i.e. periculum in mora and fumus boni iuris) they involve, pending the relevant litigation. The analysis reveals the common grounds of the different legislations and puts forward some suggestions for reforms on a judicial level that may further advance the development of the Italian procedure.