Il credito tributario dei comuni tra indisponibilità e discrezionalità: una riflessione sulle nuove prassi amministrative

Abstract

The topic of the relevance of offsetting and datio in solutum in the context of local revenue control and compliance audits, while not a recent one, has gradually given rise to a stimulating debate in the Court of Auditors, even before it has in academic circles.

Indeed, it is not uncommon for a taxpayer in debt to the municipality to simultaneously claim a different type of credit or intend to offset their debt with a service other than the payment of the sums due.

In such circumstances, local administrators, believing it advantageous to accept services other than tax payment, often urge tax offices to proceed accordingly.