The Fisco is always obliged to confront the tax payer before issuing a deed against him (for example a tax assessment, a mortgage registration, an administrative detention, etc …). The right to the adversarial, in fact, represents a means of protecting the taxpayer’s reasons as well as an instrument of guaranteeing the “just proceeding”, therefore,.

Once again, the judges declared illegitimate the late check-in file sent by Equitalia, thereby sanctioning the debt cancellation with the Tax Authority. This is in fact the principle reaffirmed by the Provincial Tax Commission of Lodi, which recently accepted the appeal filed by a taxpayer against a tax file notified by Equitalia beyond the terms.

Sorry, this entry is only available in Italian.

Sorry, this entry is only available in Italian.

Sorry, this entry is only available in Italian.