Il contributo dell'Allorio allo studio sistematico dell'interruzione nel processo tributario

Allorio’s book represents a major writing in the research concerning the “interruption” in tax trials. In his landmark book, the preeminent Author highlights the key role of the notion of “party”, addressing the issue of succession in substantive and procedural positions. In this context, discussing the notion of heir, he elaborates his theses on procedural substitution and the provisional management of procedural relations. His theories may thus be recalled with regard to the discipline of interruption in the event of the party’s death, absence and disappearance, as well. Allorio’s book also provides useful insights into the hypothesis of substitution in the event of the party’s incapacity. One more aspect, on which Allorio’s contribution deserves the scholars’ attention, concerns the role of the lawyer in the interruptive fact of the case.