NewsEconomicsTax bill: that's when it can be challenged

Tax bill: that’s when it can be challenged


Not everyone is clear when a tax bill can be challenged. Often, there is a misunderstanding and it is believed that the same disputes that were raised against the original assessment document can be put into play against the folder. This is not the case: otherwise, it would make no sense to impose peremptory terms for the appeal. And then: when can the tax bill be challenged? As recalls, It can only be challenged for “own defects”, that is for issues relating to the folder itself or in any case occurs after notification of the previous deed. What is the tax bill and how does it work? Before explaining when the tax bill can be challenged, it will be good to say a few words on the functioning of this particular act, provided only for public credits.The State, public administrations and local bodies (Municipalities, Provinces and Regions), once a credit has been ascertained from the citizen (for taxes or penalties) and ascertained the non-fulfillment of these, they delegate the collection of these amounts to the Tax Collection Agent. The latter is, for tax credits, Agenzia Entrate Riscossione and, for local taxes, the private collection company with which the entity has signed an agreement. This delegation takes place through the transmission of the so-called “role”, a document in which the creditor body (for example, the Revenue Agency, INPS, the Municipality, etc.) certifies and quantifies its credit, indicating the reason Before transmitting the role to the Debt Collector, however, the creditor institution sends the citizen a deed of assessment in which he invites him to pay amicably the sums not paid within the terms. It is the so-called «assessment notice» which, for the penalties deriving from violations of the Highway Code, is the common traffic fine. The tax bill can be issued for the most disparate credits, as long as they are of a public nature: for example, for non-payment of taxes, for administrative penalties (such as road fines, the issuance of bad checks, etc.), criminal penalties and tax penalties (those deriving from the omitted or incorrect payment of taxes). After the notification of the folder, after 60 days, the Collector can implement the collection procedures granted to him by law, procedures that may consist in the attachment of assets of the debtor or in precautionary measures aimed at avoiding the dispersion of such assets (administrative detention and mortgage). The tax collection therefore passes through these three phases: – assessment notice notified to the taxpayer; – registration in the role of the credit; – transmission of the role to the Collector; – notification of the tax notice In some cases, the Collector is not required to notify the tax notice: this occurs when the entity that holds the credit issues an immediately enforceable payment notice (this happens very often with the Revenue Agency and INPS). When the assessment notice can be challenged The assessment notice is given the opportunity to appeal to assert one’s rights. In the case of a tax assessment (taxes and duties), the deadline for appeal is 60 days at the Tax Commission; think of an investigation by the Region for failure to pay the car tax or by the Revenue Agency for failure to pay VAT.If it is an administrative sanction or a road fine, the deadline for appeal is 30 days before the judge of peace. If it is an Inps or Inail assessment, the term is always 30 days but you must contact the ordinary court, Labor section. The notice of assessment can be challenged both for reasons relating to the merit, i.e. the legitimacy of the claim (think to a debt that has lapsed), and to compliance with the procedure provided for by law (think of a tax assessment carried out on the basis of illegitimate access to Finance). Once these terms have expired, the assessment notice becomes definitive and there is no longer any way to contest it unless – as we will see shortly – the taxpayer deduces that he has never received this deed. When the tax assessment can be challenged Once the tax assessment has become definitive and can no longer be challenged, the tax assessment can no longer be challenged for reasons which, on the other hand, were raised against the assessment itself. For example, if a taxpayer were to receive a file for a car tax accrued after the sale of the vehicle – and therefore not within his competence – he could no longer oppose it; instead he had to act against the previous tax assessment notice within the relevant legal terms. The tax bill can only be challenged for its own defects, that is: – defects occurring after notification of the tax assessment; – defects relating to the failure to notify the tax assessment; – defects inherent in the folder itself.Let’s try to analyze these three hypotheses.Vices that occurred after the notification of the tax assessmentYou can challenge the folder if it has been notified after the deadline, that is when the prescription of the credit right has now arisen. We remind you that the prescription is: – 10 years for all taxes due to the State; – 5 years for taxes due to local authorities, for administrative sanctions, road fines and Inps and Inail contributions; – 3 years for the car tax.The same folder is illegitimate if the forfeiture has occurred, which occurs if the folder is notified after 2 years from the notification of the role to the Collection Agent. The folder is then void if the taxpayer has , in the meantime, paid or appealed and won the judgment or obtained a suspension of the deed from the creditor or the judge. In all these cases, therefore, it is possible to challenge the folder since it is “proper defects”. Failure to notify the tax assessment Another recurring flaw in the file that justifies the appeal is when this is the first document that the taxpayer receives. This occurs when the previous assessment notice was not notified or was notified incorrectly or to the wrong address. Therefore, since the taxpayer cannot oppose this, he will be able to oppose the folder and, in this case, it will be enough to plead the failure to receive the payment notice to have the folder also canceled. Attention: it is not possible to oppose the assessment notice by contesting a notification defect; this is because the appeal would constitute admission of receipt of the deed. Therefore, having reached its purpose (reaching the taxpayer’s hands to allow him to defend himself), the defect is automatically remedied. Defects inherent in the folder itself The folder must have a minimum content to allow the taxpayer to check the claim and defend himself. Typical defects in the file that allow an appeal to be made are: – the failure to indicate the person in charge of the procedure; – the failure to quantify the interest due for each year; – the failure to justify the file, which must always indicate the reasons for the claim claimed ; – notification to a person other than the debtor (for example, to the heir who has renounced the inheritance).

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