MEDIAZIONE OBBLIGATORIA

Mediazione preventiva

Oltre ai giudizi contro l’Agenzia delle Entrate, l’obbligo di mediazione preventiva viene esteso agli atti emessi dalle tutte le amministrazioni finanziarie. Dunque, prima di impugnare una cartella esattoriale emessa da Equitalia, un fermo auto o un’ipoteca non sarà possibile andare direttamente in tribunale ma bisognerà passare per una fase preliminare conciliativa, a patto che la controversia sia di valore non superiore a 20.000 euro. Questo significa che si deve prima notificare alla controparte l’atto di reclamo-mediazione allegando il ricorso che si intende depositare dal giudice poi, trascorsi 90 giorni e in caso di mancato accoglimento o mancata conclusione della mediazione, il contribuente può procedere per le vie legali.

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