Notification of Assessment Notice Abroad: Commentary on Ruling No. 22271 of 2024

Ruling No. 22271 of August 6, 2024, by the Court of Cassation provides important clarifications regarding the notification of tax assessment notices, particularly concerning individuals residing abroad. The Court confirmed that the notification system provided for by Article 60, paragraph 4, of Presidential Decree No. 600 of 1973 can be used exclusively for Italian citizens or Italian companies with headquarters abroad.

Regulatory Context

Article 60 of Presidential Decree No. 600/1973 establishes the procedures for notifying taxpayers of assessment notices. The Court emphasized that for a notification to be valid, the recipient must fall into the category of subjects for whom taxation in Italy is applicable. This means that the rule is not applicable to foreign-law companies, as was the case with the Luxembourg company involved in the lawsuit.

Notification of assessment notice abroad - Art. 60, paragraph 4, Presidential Decree No. 600 of 1973 - Scope of application - Italian citizens residing abroad or Italian companies with headquarters abroad - Rationale - Factual circumstances. In matters of assessment notices, the notification system provided for by Article 60, paragraph 4, of Presidential Decree No. 600 of 1973, can only be used where the recipient is an Italian citizen or a company of Italian law, residing or having its headquarters abroad, as the wording of the rule presumes that these are subjects for whom taxation in Italy is applicable. (In this specific case, the Supreme Court confirmed the appealed decision, which had deemed the notification made under Art. 60, paragraph 4, of Presidential Decree No. 600 of 1973, instead of under Art. 142 of the Code of Civil Procedure, to be non-existent, concerning a company of Luxembourg law with headquarters in Luxembourg).

Implications of the Ruling

This ruling has significant implications for Italian taxpayers and for those operating internationally. Indeed, it highlights the importance of adhering to notification procedures according to Italian law, avoiding confusion for non-Italian companies operating abroad. It is crucial for tax administrations to follow regulatory provisions and not to use tools that are not applicable to non-Italian subjects.

• Notifications must comply with the Italian regulatory framework.
• Foreign companies cannot be notified under Art. 60, paragraph 4, of Presidential Decree No. 600/1973.
• It is necessary to ensure that every assessment notice is notified correctly to avoid its invalidity.

Conclusions

In summary, ruling No. 22271 of 2024 represents an important reference for the correct application of notification rules in tax matters. Tax administrations must pay particular attention to who is being notified, ensuring that procedures are followed correctly and that errors that could compromise the validity of assessment notices do not occur. It is essential for citizens and businesses to be aware of these aspects to protect their rights.