{"id":6845,"date":"2017-01-19T09:30:55","date_gmt":"2017-01-19T08:30:55","guid":{"rendered":"http:\/\/www.visureitalia.com\/smartfocus\/?p=6845"},"modified":"2026-04-22T09:56:31","modified_gmt":"2026-04-22T07:56:31","slug":"guida-al-contenzioso-tributario","status":"publish","type":"post","link":"https:\/\/www.visureitalia.com\/smartfocus\/guida-al-contenzioso-tributario\/","title":{"rendered":"Guida al contenzioso tributario"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">A gennaio la <em>Agenzia delle Entrate<\/em> ha pubblicato la <strong>Guida al Contenzioso Tributario<\/strong>. Uno strumento indispensabile per comprendere appieno le implicazioni del nuovo <em>Processo Tributario Telematico<\/em>. Il PTT da febbraio 2017 sar\u00e0 operativo in altre regioni italiane. Entro il <em>15 luglio<\/em>&nbsp;si completer\u00e0 la diffusione in Italia.<\/p>\n\n\n\n<!--more-->\n\n\n<div class=\"wp-block-image wp-image-6851 size-full\">\n<figure class=\"aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"760\" height=\"1101\" src=\"http:\/\/www.visureitalia.com\/smartfocus\/wp-content\/uploads\/2017\/01\/guida-contenzioso-tributario-visureitalia.jpg\" alt=\"contenzioso tributario agenzia delle entrate\" class=\"wp-image-6851\" srcset=\"https:\/\/www.visureitalia.com\/smartfocus\/wp-content\/uploads\/2017\/01\/guida-contenzioso-tributario-visureitalia.jpg 760w, https:\/\/www.visureitalia.com\/smartfocus\/wp-content\/uploads\/2017\/01\/guida-contenzioso-tributario-visureitalia-345x500.jpg 345w, https:\/\/www.visureitalia.com\/smartfocus\/wp-content\/uploads\/2017\/01\/guida-contenzioso-tributario-visureitalia-707x1024.jpg 707w\" sizes=\"auto, (max-width: 760px) 100vw, 760px\" \/><figcaption>Guida al Contenzioso Tributario<\/figcaption><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Con il decreto del Ministero Economia e Finanze del 4 agosto 2015 sono state elaborate le linee guida del PTT. La nuova procedura telematica tributaria non sar\u00e0 un obbligo ma un&#8217;opportunit\u00e0. Il decreto dispone infatti che &#8220;.. <em>le notificazioni tra le parti e i depositi presso la competente commissione tributaria possono avvenire in via telematica ..<\/em>&#8221; Il PTT sar\u00e0 un&#8217;opportunit\u00e0 anche per i cittadini e le imprese. Attraverso il <em>SIGIT<\/em>&nbsp;,&nbsp;<em>Sistema Informativo della Giustizia Tributaria,<\/em>&nbsp;avranno la possibilit\u00e0 di consultare il fascicolo processuale. Gli avvocati potranno invece inviare telematicamente atti e documenti gi\u00e0 notificati dalla controparte. Una innovazione che snellir\u00e0 i tempi e le procedure del <strong>contenzioso tributario<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Le tappe del Nuovo Contenzioso Tributario<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Il PTT con il <em>decreto n. 156\/2015<\/em> \u00e8 stato introdotto sperimentalmente in Toscana e Umbria. Nel corso del 2016 \u00e8 stato esteso anche in Abruzzo, Emilia Romagna, Liguria, Molise, Piemonte e Veneto. Di seguito il calendario del 2017 previsto dal MEF:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>15 febbraio: Basilicata, Campania e Puglia<\/li><li>15 aprile: Friuli Venezia Giulia, Lazio e Lombardia<\/li><li>15 giugno: Calabria, Sardegna e Sicilia<\/li><li>15 luglio: Marche, Val d\u2019Aosta, Province autonome di Trento e Bolzano<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Il Processo Tributario Telematico trover\u00e0 applicazione non solo per il <strong>contenzioso tributario<\/strong> ma anche per l&#8217;istituto della mediazione.&nbsp;Il D.lgs 156 inquadra la procedura come un vero e proprio atto di impugnazione per le controversie di valore non superiore a <em>20.000 euro<\/em>. L\u2019importo si riferisce alle sole imposte o, in assenza, alle sole sanzioni qualora questa sia l\u2019unica causa di addebito. Grazie al SIGIT i contribuenti, gli avvocati, gli enti, i giudici&nbsp;potranno gestire online il <strong>contenzioso tributario<\/strong> per la notifica di atti, ricorsi o appelli.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"http:\/\/www.visureitalia.com\/smartfocus\/wp-content\/uploads\/2017\/01\/guida-contenzioso-tributario-visureitalia.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Clicca qui<\/a> per scaricare la <strong>Guida della Agenzia delle Entrate al<\/strong> <strong>Contenzioso Tributario<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A gennaio la <em>Agenzia delle Entrate<\/em> ha pubblicato la <strong>Guida al Contenzioso Tributario<\/strong>. Uno strumento indispensabile per comprendere appieno le implicazioni del nuovo <em>Processo Tributario Telematico<\/em>. Il PTT da febbraio 2017 sar\u00e0 operativo in altre regioni italiane. Entro il <em>15 luglio<\/em>\u00a0si completer\u00e0 la diffusione in Italia.<\/p>\n","protected":false},"author":10,"featured_media":6852,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[3,706,833],"tags":[96,948,1200,946,949],"class_list":["post-6845","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fisco-e-tributi","category-come-fare-per","category-news","tag-agenzia-delle-entrate","tag-contenzioso-tributario","tag-mef","tag-processo-tributario-telematico","tag-sigit"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Guida al contenzioso tributario - Smart Focus<\/title>\n<meta name=\"description\" content=\"Il Processo Tributario Telematico entro il 15 luglio sar\u00e0 operativo in tutte le regioni italiane. 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Baita","author_link":"https:\/\/www.visureitalia.com\/smartfocus\/author\/paolo-baita\/"},"uagb_comment_info":0,"uagb_excerpt":"A gennaio la Agenzia delle Entrate ha pubblicato la Guida al Contenzioso Tributario. Uno strumento indispensabile per comprendere appieno le implicazioni del nuovo Processo Tributario Telematico. Il PTT da febbraio 2017 sar\u00e0 operativo in altre regioni italiane. Entro il 15 luglio\u00a0si completer\u00e0 la diffusione in Italia.","_links":{"self":[{"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/posts\/6845","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/comments?post=6845"}],"version-history":[{"count":11,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/posts\/6845\/revisions"}],"predecessor-version":[{"id":37401,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/posts\/6845\/revisions\/37401"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/media\/6852"}],"wp:attachment":[{"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/media?parent=6845"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/categories?post=6845"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/tags?post=6845"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}