Commentary on Ruling Order No. 23093 of 2024: Amendability of Tax Returns

The recent ruling order No. 23093 of August 26, 2024, issued by the Court of Cassation, represents an important benchmark in tax matters. It focuses on the amendability of tax returns, highlighting how errors, whether of fact or law, should not unduly penalize taxpayers. This issue is of particular relevance for those who find themselves facing a tax claim exceeding the legitimate amount.

Context of the Ruling

In this ruling order, the Court addresses a case where a taxpayer, following an assessment by the tax authorities, challenged a tax collection notice resulting from an automated check. The central issue concerns the possibility of appealing such a notice in the presence of errors in the tax return. The Court has established that the tax return, even if affected by errors, is amendable through the appeal of the tax collection notice, without the forfeiture period referred to in art. 2, paragraph 8-bis, of Presidential Decree No. 322 of 1998 acting as an obstacle.

The Ruling's Principle

Tax Returns - Registration of a Higher Tax Claim by the Tax Authorities - Error of Fact or Law in the Return - Amendability by Appealing the Tax Collection Notice - Admissibility - Irrelevance of the Forfeiture Period - Basis. Regarding income taxes, the taxpayer's return, affected by errors of fact or law impacting the tax liability, is amendable by appealing the tax collection notice for the registration of the higher claim by the Tax Authorities following an automated check, irrespective of the forfeiture period referred to in art. 2, paragraph 8-bis, of Presidential Decree No. 322 of 1998, and as the only possible solution given the preclusion of any refund action after payment of the same tax collection notice, as the taxpayer cannot be subjected to burdens different from and more onerous than those which, by law, must remain their responsibility, in conformity with the constitutional principles of ability to pay and objective correctness of administrative action.

This principle highlights the importance of tax compliance and taxpayers' rights. The Court, by affirming the amendability of the tax return, reiterates that taxpayers cannot be burdened with amounts exceeding those provided by law, in line with the principles of ability to pay and correctness of administrative action.

Implications of the Ruling

• Strengthening of protection for taxpayers.
• Possibility to correct errors without the fear of rigid deadlines.
• Clarity on the procedure for appealing tax collection notices.

In conclusion, the ruling order in question represents a step forward in ensuring a fairer and more just tax system, where the possibility of correcting errors must not be hindered by rigid forfeiture periods. The Court of Cassation, with this decision, reaffirms the principle that tax justice must prevail and taxpayers' rights must be protected.