LIGHTS AND SHADOWS ON THE IMPLEMENTATION OF THE ALTERNATIVE DISPUTE RESOLUTION (ADR) SYSTEM IN THE ITALIAN AND CROATIAN TAX TRIAL
DOI:
https://doi.org/10.30925/zpfsr.38.1.13Keywords:
tax disputes; alternative dispute resolution mechanisms; Italian experiences; Croatian developmentsAbstract
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.
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