The tax authority can issue a variety of documents, such as verification notices, for which tax litigation might arise. If necessary, and with the help of qualified professionals, the taxpayer can bring an action of tax litigation as a way of resolving the charges made. As a result of controls or checks carried out by employees of the Italian Revenue Agency or Customs and Excise, the tax authority issues administrative documents that can be contested by the taxpayer if believed to be incorrect.
Several procedures are available before commencing court proceedings, such as:
- Request for re-examination under the system of self-defence: This is the recognition of errors in the notification that was issued to the taxpayer. The Italian Revenue Agency can correct or annul the notification, either on request of the taxpayer or on its own initiative. It is not necessary for the taxpayer to have submitted an appeal to the tax commission.
- Verification with acceptance: This allows the taxpayer to determine the tax due with the financial office and settle the tax assessment thus allowing them to avoid disputes with the Italian Revenue Agency and litigation involving cross-examination before the tax court.
- Tax Conciliation: This is a relatively new deflationary tool of tax litigation aimed at preventing and avoiding disputes that can be settled between the taxpayer and the financial office without going to the tax commission. It is enforceable on all acts issued by the Italian Revenue Agency of a value not exceeding 20,000 euros.
Tax conciliation regards disputes arising from:
- Verification notices
- Notices of liquidation
- Collection notices
- Acts issued by the Italian Revenue Agency, subject to appeal before tax commissions.
Tax Appeals: In case any of the above-mentioned procedures do not lead to an amicable settlement of the dispute, with the help of qualified professionals, the taxpayer has the possibility of starting litigation proceeding before the competent tax commissions.
Tax courts consist of:
- Provincial tax courts, at first instance.
- Regional tax courts, at appeal. Here it is possible to contest the decisions made by the provincial tax courts.
Decisions of the courts of appeal can be appealed to the Supreme Court (Corte di Cassazione).
Studio Bocca is capable of helping the taxpayer protect their own rights by taking suitable action with the relevant offices, preparing appeals to file with the tax commission and also preparing briefs and supplementary documents, therefore carrying out all of the relevant bureaucratic formalities.
These procedures are always carried out by working with the client and discussing the various issues with them. They have a key role especially in relation to the identification and selection of any evidential documentation.
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