Challenging the Tax Assessment Extract: Analysis of Order No. 11473 of 2024

Order No. 11473 of April 29, 2024, issued by the Court of Cassation, provides important clarifications on the methods for challenging a tax assessment extract pursuant to Article 12, paragraph 4-bis, of Presidential Decree No. 602 of 1973. This ruling is particularly significant for taxpayers wishing to contest payment notices, highlighting the necessary conditions for an appeal to be considered admissible.

Regulatory Context

Italian legislation allows for the direct challenge of a tax assessment extract, but with specific conditions. In particular, the prejudice invoked must be related to credit items prior to the filing of the appeal. This aspect is crucial, as the Court has established that the interest to act must be demonstrated, otherwise the appeal risks being declared inadmissible.

Conditions for Admissibility

According to the order, the prejudice must concern a set-off exception, as provided for by Article 48-bis of Presidential Decree No. 602 of 1973. This implies that the debtor may assert claims against public entities, but only if such claims arose before the dispute of the tax assessment extract. In this case, the Court deemed the appeal inadmissible for a taxpayer who failed to demonstrate an interest to act, as the alleged prejudice related to a credit that arose after the challenge.

Direct challenge of the tax assessment extract - Article 12, paragraph 4-bis, of Presidential Decree No. 602 of 1973 - Standing - Conditions - Characteristics of prejudice - Prior credit items - Basis - Factual circumstances. For the purpose of admissibility of the direct challenge of the content of the tax assessment extract pursuant to Article 12, paragraph 4-bis, of Presidential Decree No. 602 of 1973, the prejudice invoked – if consisting in the anticipated enforceability of the set-off exception (ex Article 48-bis of the aforementioned Presidential Decree), based on a payment notice not served or invalidly served, with respect to the debtor's credits against public entities – must pertain to credit items prior to the filing of the appeal against the tax assessment extract and independent thereof. (In this case, the Supreme Court deemed inadmissible the direct appeal filed by the taxpayer because the latter failed to provide proof of interest to act, having deduced the prejudice in relation to a credit that arose only after the filing of the appeal and as a result of the award of legal costs in his favor contained in the favorable first-instance judgment, which was moreover precarious as it was overturned by the appellate judge).

Conclusions

Order No. 11473 of 2024 represents an important reference point for individuals intending to oppose a tax assessment extract. It is essential for taxpayers to be aware of the necessary conditions for the admissibility of an appeal, particularly regarding the demonstration of interest to act and the correct timing of credits. Case law continues to evolve and clarify the methods for defending taxpayers' rights, making continuous updating and adequate legal advice necessary.