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GANASCE ELETTRONICHE (ELECTRONIC “WHEEL CLAMPS”): a block on the possibility to circulate of a car, carried out by authorised collectors to protect a credit (see also Administrative block).

GARANTE DEL CONTRIBUENTE (TAXPAYERS' WATCHDOG): a collective body set up by the Taxpayers’ Statute, at every regional office of the Revenue Agency (and at similar offices in the autonomous provinces of Trento and Bolzano). It has the task of protecting the taxpayer and defending his/her rights. It is made up of three members, one for each of the following categories:

1. Magistrates, university professors, notary public (the President of the watchdog committee is chosen from this category);

2. Directors of Tax Administration or other higher officials from the Finance Police, who have been retired for at least two years;

3. Lawyers, accountants, book-keepers who should also be retired and members of their professional associations.

On the basis of information sent to it by the taxpayer, the watchdog can request clarification from various offices who must reply within 30 days. Furthermore it can send recommendations to the offices in order to protect the taxpayer, to improve the organisation of services, to remind the respect of the provisions of the Statute or the relevant terms of the refunds, to check the suitability of the offices for public access and the proper functioning of their information and assistance services, to activate self-defence, to identify norms or behaviour liable to cause prejudice for the taxpayers. The watchdog presents a six-monthly report on its activities to the Ministry of Economy and Finance which in turn refers annually to Parliament on the working of the watchdog body and the actions taken following its report.

GETTITO TRIBUTARIO (TAX REVENUE): total amount of the Revenue Agency income (taxes, fees, contributions, special levies) relating to a particular period of time.

GIUDIZIO DI OTTEMPERANZA (COMPLIANCE JUDGEMENT): a legal proceeding that the taxpayer can start, through the appropriate appeal, so that a final sentence is executed. The appeal is admissible only after the deadline has expired, prescribed by law, within which the office should have executed the sentence or, if there is no deadline, within 30 days of the default action notified by the bailiff.