Judgment Appeal for alerts tax natured 2012: be challenged

The good-natured alerts may be challenged by the taxpayer because they bring to its attention a tax claim accomplished: to establish it was the Supreme Court, reversing the view taken by the Revenue, that these assessments would not be open to challenge.

Alerts are a simple, good-natured invitation to provide, in advance, clarifying elements of the anomalies found in the automated settlement of the declaration but according to the Court of Cassation may challenge the actions of levying all those who, with the explication of the concrete reasons (factual and legal) that support them, leading to knowledge of the taxpayer, however, a clearly identified tax claim.

The immediate actionability of the notice sent by the Inland Revenue natured however poses several operational problems to both taxpayers and to the same administration that, if it does not change the current practice might be very confusing, since the timing of receipt of 'notice.

Most of the alerts is, in fact sent by ordinary mail, and often the date named in the demand is several days earlier than the actual shipment. With the ability to now challenge the act, it becomes necessary to comply with time (60 days) of receipt, so the office will deliver it at least recommended.

 

16/05/2012

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Translated via software

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Source:

Italian version of CercaGeometra.it