Commentary on Order No. 22108 of 08/05/2024: Appeal and Mortgage Registration in Tax Litigation

Order No. 22108 of August 5, 2024, issued by the Court of Cassation, provides important clarifications regarding tax litigation, particularly concerning mortgage registration and the possibility of appeal. The Court has established that a mortgage registration, which follows a series of preliminary acts that have become final due to non-appeal, cannot be challenged for defects arising from those acts, but only for its own inherent defects. This decision is crucial for understanding how taxpayers can defend their rights in tax proceedings.

The "Solve et Repete" Principle

A central aspect of the ruling is the "solve et repete" principle, which implies that the taxpayer must first pay the tax before being able to challenge the tax assessment. The Court emphasized that mortgage registration does not constitute a new tax assessment, therefore defects arising from previous acts cannot be raised at this stage. This means that those who have not appealed payment notices or notices of mortgage registration cannot refer to these acts when challenging the mortgage registration itself.

SOLVE ET REPETE - TAX LITIGATION (REGIME SUBSEQUENT TO THE 1972 TAX REFORM) - IN GENERAL Mortgage registration - Appeal - Series of final preliminary acts - Deductibility of derived defects - Limitations - Case facts. In tax litigation, a mortgage registration that follows a series of preliminary acts that have become final due to non-appeal, not constituting a new and independent tax assessment, is subject to judicial review, pursuant to Article 19, paragraph 3, of Legislative Decree No. 546 of 1992, only for its own defects and not for defects pertaining to previous acts, which should have been raised through their appeal. (In this case, the Supreme Court quashed the appealed decision, which held that the failure to appeal payment notices, demands, and the notice of mortgage registration did not preclude the taxpayer from asserting, in the appeal of the subsequent mortgage registration, the statute of limitations of the debt, even if it had already accrued before the notification of the unappealed demands).

Implications for Taxpayers

The consequences of this order are significant for taxpayers. It clarifies that the failure to appeal previous tax acts effectively precludes the possibility of challenging a subsequent mortgage registration. This leads to greater taxpayer responsibility, requiring them to pay close attention to all notified acts and act promptly to avoid the loss of rights. Furthermore, the Court of Cassation's decision reiterates the importance of adequate legal advice to successfully navigate the complex Italian tax system.

Conclusions

In conclusion, Order No. 22108 of 2024 represents an important step in Italian tax jurisprudence. It clearly establishes the limits of the reviewability of mortgage registration and underscores the importance of timely appeal of tax acts. Taxpayers must be aware of these dynamics to protect their rights and interests. Seeking advice from experienced professionals is essential for successfully handling tax litigation.