Commentary on Judgment No. 698 of 2025: Appeal of Tax Assessment Between Spouses

The judgment of the Court of Cassation No. 698 of January 10, 2025, addresses a crucial issue in the context of tax litigation, particularly regarding the legitimacy of appealing a tax assessment notice by a co-declaring spouse. In a system where tax declarations can be made jointly, it is essential to clarify the rights and responsibilities of each spouse concerning tax claims.

The Case Under Review

In the specific case, the co-declarant, C., appealed an assessment notice served on spouse A., who had already received a definitive assessment. The Court of Cassation ruled that, despite the finality of the act concerning A., C. is entitled to independently appeal the notice, as the right to defence must be guaranteed to both spouses. This principle is based on Article 1306 of the Civil Code, which establishes that a judgment between the tax administration and one of the joint debtors does not affect the other debtor.

Implications of the Judgment

PAY AND RECOVER - TAX LITIGATION (REGIME POST-1972 TAX REFORM) - IN GENERAL Joint declaration by spouses - Assessment notice - Finality with respect to one spouse - Appeal of tax claim by the other spouse - Admissibility - Reasons. In the context of joint income tax declarations by spouses, the co-declarant is entitled to independently appeal the assessment notice served on the spouse, even if it has become final with respect to the latter, as the right to defence in court must be guaranteed to them with respect to acts by which the tax authority enforces tax claims based on assessment notices served only on the spouse and, by virtue of the general principle of Article 1306 of the Civil Code, a judgment between the tax administration and one of the joint debtors does not affect the other joint debtor.

This judgment reiterates the importance of guaranteeing the right to defence for both spouses, creating a balance between their tax responsibilities. Indeed, the possibility of appeal by the co-declarant offers fundamental protection against assessment acts that may be unjust or erroneous.

Final Considerations

In conclusion, judgment No. 698 of 2025 represents a significant step in the context of tax law, as it clarifies and strengthens the right to defence for spouses in tax matters. It is crucial for taxpayers to be aware of this right, especially in situations of joint declaration, to avoid finding themselves at a disadvantage due to unilateral decisions by the tax administration. The clarity provided by the Court of Cassation serves to protect taxpayers' rights and ensure a fairer and more just tax litigation process.