It will come as pleasant news to those Italians burdened by economic woes that authorities like Equitalia and Serit are not entirely exempt from mistakes when issuing tax demands. Join the growing number of Italians already having their ‘Notifications Of Tax Demand’ cancelled by following these steps below:
The tax demand, the means of choice to fight tax evasion, covers a wide spectrum of public revenue: Imposed Taxation Duties, INPS, VAT, Tax Registration, Mortgage and Cadastral Taxes, Inheritance Taxes, Donation Taxes , Consumer Excise Taxes, Customs Fees, Vehicle Taxes, Ici (Property Tax), Tarsu (Garbage Collection Tax) and administrative sanctions (such as, the penalties for violation of the street code) .
The following, is a brief review of the defects that can lead to the invalidity of the tax demand. Invalidity of the demaind can lead to the cancellation of the order, the points to consider are:
1) Defects in relation to Notification.
- At his home residence, at his office of work, where he carries out his business or trade.
- If the addressee is not found in one of these places, the court bailiff will deliver a copy of the act to a family member or delegated person provided that they are over the age of fourteen years and not of diminished responsibility (usually) at home, office or company headquarters.
- In the absence of such persons, the copy is handed over to the caretaker of the building where the addressee lives, his office or the company headquarters.
The notification may be sent by mail, in a sealed envelope. If the mail is received and signed by a person who only occasionally is found at the dwelling of the addressee, then the notification may be considered null and void.
2) Previously Received Alleged Act
Make sure you have previously received the alleged act. Otherwise, the notification is considered void.
3) Orders Where The Motivation and Responsibility Are Unclear
The tax notice must always indicate a person responsible for the procedure and the motivation upon which the tax claim is being made, i.e. the details and the circumstances that gave rise to the obligation of the taxpayer and related regulations. The motivation is essential as it allows the private individual the possibility to defend himself.
4) The Limitation Period Of Collection
The Public Administration has complied with the limitation period for the collection. In fact, the amounts owed by taxpayers must be recorded in the tax roll “enforceable, subject to forfeiture – by December 31″ of the following year in which the assessment has become final.” The date of enforceability of the role must be indicated in the tax notice, if the amount was registered on the tax roll subsequent to this date the notification is considered void. With regard to the deadline for the appeal, these vary depending on the levy that must be paid.
If it is to do with Income Tax, Registration Tax, Mortgage Tax, Cadastral Tax, Donation Tax, Inheritance Tax, Vehicle taxes or Local Taxes, the appeal must be brought before the Provincial Tax Commission within 60 days.
- For social security contributions, the term is 40 days and the appeal must be presented to the Labour Court.
- For the opposition to tax demands that are concerned with the payment of administrative sanctions (usually fines for breaches of the Highway Code), the term is 30 days and the competent Judge is the Justice of the peace.
- For all other cases, the competent court is the ordinary court and the appeals must be lodged in accordance with Articles 22 and 22a of regulation n. 689/1981
As a Tax Demand is still enforceable under the above circumstances as they stand, it is very important to act accordingly. The remedies available vary according to the defect you wish to claim:
- If the notification presents an obvious error, such as an error in calculation, an error relating to the person, double taxation, tax already paid etc, the citizen contacts directly the creditor, attaching appropriate documentation, in order to request cancellation or correction of the notification. This is a “friendly” procedure of dispute that can be activated and dealt with by the citizen personally.
- In all other cases, particularly when the tax demand presents a formal defect of notification, the citizens may challenge the tax claim before the competent judicial authority according to the terms and conditions provided by law.
However, given the complex and constantly changing legislative framework, the fecund jurisprudence that has been formed on the subject, it is always advisable to consult a professional lawyer, accountant or qualified assistance professional, in order to assess the best line of action to be taken in or outside of court.