Il Manuale analizza la riscossione tributaria, dalla notifica dell’atto accertativo (accertamento esecutivo, avviso di liquidazione o di recupero del credito d’imposta) o della cartella di pagamento, all’esecuzione vera e propria, incluse le misure cautelari (fermi e ipoteche). Vengono anche esaminati i vizi (di notifica, sui termini di decadenza nonché di prescrizione) e gli istituti della dilazione dei ruoli e della compensazione in presenza di ruoli scaduti.
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