Tax litigation in Italy

Consequences of the tax ispection done by revenue agency

How to do a claim against final tax assessment in Italy

The tax authority in Italy can arrange tax inspection, so that at the end of the procedure is issued and notified an audit report to the taxpayer asking him to pay an higher amount of taxes or penalties; anyway the taxpayer is not forced to pay this amount until the final tax assessment is issued.

 

The taxpayer could:

  • claim the tax audit report asking for dismissal of it by filing a defence writ within 60 days since the notification of it; or

  • agree with the tax authority for payment of the higher amount of tax settled and the penalty will be reduced to one sixth; or

  • start a tax settlement procedure in order to avoid a litigation in front of the tax court, in this case the tax payer and the tax authority could enter an agreement by which the taxpayer will have to pay the higher tax settled and the penalty will be reduced to one third of the amount of tax settled.

 

If these remedies fail, the tax authority will issue the final tax assessment.

 

If so, the taxpayer could appeal the final tax assessment in front of the tax court.

 

Anyway, before the first hearing the taxpayer could agree for a settlement with the tax authority, so that the penalty will be reduced to 40% of the total amount of tax settled to be paid.

 

The art. 37 bis of DPR 600/1973 provides the general anti avoidance rules in Italy (GAAR) which applies only to any transactions, such as: contributions in kind, credit sales, mergers, demerges.

 

The assistance in the various procedures of tax litigation in order to solve controversies between tax authorities and taxpayers include following services:

  • applications for tax clearance

  • assistance during tax audits

  • advance tax ruling procedures (i.e. to avoid application of CFC rules)

  • request to tax authority to take position on tax matters (i.e. binding rules)

  • settlement procedures with tax authority

  • tax lawsuits

  • judiciary conciliatory procedures with tax authority

  • filling claim and representation before the provincial and regional tax courts (commissioni tributarie) and the supreme court (corte di cassazione)

  • advice and assistance during tax authorities inspections

  • tax consultancy and assistance in criminal cases

  • release from seizure

  • administrative judgments in tax matters

  • tax refunds

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