Order No. 8823 of 2024: Clarifications on the Notification of Tax Assessment Notices in Cases of Unavailability

The recent Order No. 8823 of April 3, 2024, issued by the Court of Cassation, provides important clarifications regarding the notification procedure for tax assessment notices in cases of the taxpayer's absolute unavailability. This aspect is crucial for ensuring respect for the taxpayer's rights and the effectiveness of tax acts.

Regulatory Context

The relevant legislation is Presidential Decree No. 600 of 1973, specifically Article 60, paragraph 1, letter e), which establishes the notification methods for individuals who are unavailable. The order in question clarifies that, before proceeding with the notification, the notifying agent or bailiff must conduct searches to verify that the taxpayer no longer has their residence or office in the Municipality where their tax domicile was registered.

• Mandatory preventive searches
• Verification of absolute unavailability
• Content of the notification

Meaning of the Ruling

Notification pursuant to Article 60, paragraph 1, letter e), of Presidential Decree No. 600 of 1973 - Prerequisites - Absolute unavailability - Preliminary searches by the notifier - Content. In the matter of notification of tax assessment notices, the notifying agent or bailiff, before carrying out the notification according to the prescribed methods for "absolutely unavailable" persons, as per Article 60, paragraph 1, letter e), of Presidential Decree No. 600 of 1973, instead of that under Article 140 of the Code of Civil Procedure, must conduct searches aimed at verifying that the taxpayer no longer has their residence, office, or business in the Municipality where they had their tax domicile.

This ruling highlights the importance of a diligent approach by the notifier. It is not enough to merely declare unavailability to proceed with a notification. The order requires concrete verification to ascertain that the taxpayer is no longer present in the Municipality of registration. This represents a fundamental step in safeguarding the taxpayer's right to defense, avoiding notifications that could be deemed void if not supported by adequate searches.

Conclusions

In conclusion, Order No. 8823 of 2024 serves as a warning to all legal operators and competent authorities. The correct application of the rules on the notification of tax assessment notices is essential for respecting procedural guarantees. The Court of Cassation, with this decision, reiterates the importance of a careful assessment of the taxpayer's situation before proceeding with tax assessment acts, thus emphasizing the need for fair and transparent justice in the tax field.