Jul 3

Court cancels 13 million euro file

Note the important sentence of 11 September 2019, no. 3401 (text at the bottom) of the Court of Bari, which has become final in recent days, which canceled a tax collection note issued against a taxpayer for over 13 million euros.

In the present case, the taxpayer was able to prove during the trial the illegitimacy of the intimate claims by the Collection Agency – ex Equitalia – since they were not supported by any evidence (the claims related to alleged sanctions imposed by the Ministry of Agriculture ).

The taxpayer, for his part, had always claimed to have learned of the tax collection file (dating back to 2001) only once he received the payment notice in 2015.

Unfortunately, the taxpayer’s requests for annulment of the claims were vain – justified by the fact that he never received this payment card and that he did not know the claims of the Ministry – who therefore was forced to take legal action.

The judge therefore ascertained that the aforementioned payment card had never been notified to the unsuspecting taxpayer and that in any case the claims made by the Ministry of Agricultural Policies had been prescribed for some time now.

Specifically, the judge on page 4 of the judgment declares “… It should be noted that, as can be seen from the contested act, the tax claim underlying the opposite notice, notified 11.07.2015, finds its foundation in the tax collection folder no … … allegedly notified on 24.10.2001. The defensive thesis of the concessionaire cannot be shared, since no interrupting act of the prescription has been documented. The documentation paid in documents by Equitalia, in fact, certifying the completion of certain notifying procedures against the opponent, is in no way attributable to the tax claim … “.

As anticipated, the sentence is final – insofar as it is not appealed by the Administration in terms of law – and also condemns the concessionaire of the collection to pay legal fees for over 12,000 euros.