Tax disputes: from April 2012 is active in the Tax Court Mediation

On April 1, debuted mediation tax for tax disputes, a new institution set up by the Revenue to resolve disputes up to 20 thousand euro in value. The goal is to lighten the work of the tax commission, which due to the reduction of disputes can spend more time on case backlog and those of greater value. It is expected, as well as a reduction of workloads, including a reduction in the time of the dispute, as will pass through the mediation 110,000 tax disputes, accounting for 66% of the litigation. This percentage refers to the data of the previous year when 170,043 applications were presented at the Tax Commission of which 113,253 could fall in the institute of mediation tax.

From the point of view of the user mediation tax take some time to get a decision (the procedure you will have to close in three months) and a reduction of sanctions, when the mediation of positive result was achieved with an agreement.

In regard to this point the Inland Revenue states that, in the event that the mediation tax is successfully concluded an agreement is signed with the lifting of sanctions to 40%, and in the event of a revaluation of the claim, and in the case where it is confirmed, confirmed by the IRS toll.

Mediation tax, says the Inland Revenue, unlike the other institutions of the deflationary litigation, general and compulsory.

The first term means which operates in relation to all acts open to challenge issued by the Inland Revenue, including the tacit refusal to reimbursement of dues. It is then mandatory, as the taxpayer wishing to appeal must first submit the request for mediation, think about the inadmissibility of the appeal.

In operation, the mediation proposal must be submitted within 60 days of notification of the assessment notice (starting from 1 April 2012). While in the case, the mediation did not lead to any agreement within the 90 days provided, the taxpayer has an additional 30 days to file the appeal in the Tax Commission, paving the way for the litigation

Subject of mediation are just the acts of the Agency Revenue Service and not those issued by other bodies such as different Equitalia. They are therefore excluded disputes relating to the issue of payment to the detention of movable and registration of mortgage. In addition, the law provides that they are out of mediation also in the recovery of State aid.

For the value of the dispute within the 20 thousand euro shall be the amount of the increased taxes required by the Inland Revenue without regard to penalties and interest. The sum of the penalties becomes crucial if the document contains only sanctions, or if you just want to hold them.

In closing we remember that the sums provided for in the mediation can be paid in installments. Specifically in 8 quarterly installments, the first of which paid within 20 days of signing the agreement.

 

06/04/2012

----------------------------------------

Translated via software

----------------------------------------

Source:

Italian version of CercaGeometra.it