Judgment No. 2196 of 30/01/2025 and the right to reimbursement for individuals affected by the earthquake in Sicily

The recent judgment No. 2196 of January 30, 2025, has brought important clarifications regarding the right to reimbursement of sums unduly paid by taxpayers affected by the earthquake in Sicily in 1990. In a context already complex like that of tax relief, the Court has reiterated the burden of proof on the Administration, thus establishing a principle of greater protection for taxpayers.

Regulatory context and the judgment

The judgment falls within an articulated regulatory framework, starting from Law No. 190 of 2014, which provided for specific provisions for tax reimbursement for individuals affected by the earthquake. In particular, Article 1, paragraph 665, and the amendments introduced by Decree-Law No. 91 of 2017, converted with amendments by Law No. 123 of 2017, regulate the reimbursement request procedures.

The core of the Court's decision concerns the burden of proof. As established in the headnote of the judgment:

Sicily earthquake of 1990 - Reimbursement request pursuant to art. 1, paragraph 665, of Law No. 190 of 2014 - Amendments introduced by art. 16-octies of Decree-Law No. 91 of 2017, converted with amendments by Law No. 123 of 2017 - Taxpayer's right - Dispute - Burden of proof on the Administration regarding specific preclusive, modificative, and extinctive facts - Basis. In the matter of reimbursement requests by individuals affected by the Sicily earthquake of 1990, the Administration, which disputes the taxpayer's right to reimbursement of unduly paid sums, pursuant to art. 1, paragraph 665, of Law No. 190 of 2014, as supplemented by art. 16-octies of Decree-Law No. 91 of 2017, converted with amendments by Law No. 123 of 2017, is required to provide, in relation to the information in its possession derived from the submission or non-submission of income tax returns and subsequent payments, the specific preclusive, modificative, and extinctive facts of the same and cannot limit itself to asserting that the burden of proof rests on the applicant, as this falls within the obligations of cooperation and good faith that must guide the relationship between the tax Administration itself and taxpayers.

Implications of the judgment for taxpayers

This judgment has a significant impact on the relationship between taxpayer and Administration. Here are some key implications:

• Clarity of the burden of proof: the Administration must provide concrete evidence to dispute the right to reimbursement.
• Obligation of transparency: the Administration cannot simply state that the taxpayer is not entitled to reimbursement without specifically documenting the reasons for such dispute.
• Valorization of good faith: the judgment emphasizes the importance of a collaborative approach between taxpayer and Administration, invoking principles of good faith.

Conclusions

Judgment No. 2196 of January 30, 2025, marks an important step in protecting the rights of Italian taxpayers, especially for those who suffered damages due to the 1990 earthquake in Sicily. The Court has clarified that the Administration has precise responsibilities in demonstrating the legitimacy of its disputes, thus contributing to a fairer and more transparent tax system. For taxpayers, it is essential to be informed about their rights and how to exercise them, so that they can request the reimbursement of sums owed in a conscious and protected manner.