Defense and Representation in Tax Proceedings

Not everyone knows that in Italy, a Chartered Accountant is authorized, like a lawyer, to defend and represent taxpayers in court. In fact, due to their specific legal and economic training, which is unparalleled in Europe, they are often better suited to provide qualified assistance than a lawyer.

Tax litigation begins with the filing of an appeal to the competent Provincial Tax Commission against one of the following acts (Article 19 of Legislative Decree No. 546/1992):

• the tax assessment notice;
• the tax assessment notice;
• the notice of default;
• the sanctioning measure;
• the payment notice;
• the registration of a mortgage;
• administrative detention;
• the cadastral records;
• the denial or revocation of tax benefits;
• the express or tacit refusal to refund taxes;
• the rejection of a simplified settlement of tax liabilities;
• any other act of a tax nature provided for by law.

Please note that the appeal – pursuant to Article 21 of Legislative Decree No. 546/1992 – must be filed within 60 days of the date of notification of the contested act, failing which it will be inadmissible.

For documents issued by the Revenue Agency with a value not exceeding €20,000/€50,000.00, the complaint/mediation procedure must be completed beforehand, otherwise the appeal will be inadmissible.

If one of the parties is not satisfied with the outcome of the first instance, it may, within 60 days of notification of the judgment or within six months of the date of publication of the judgment of the CTP (Tax Commission of the Province), appeal to the Regional Tax Commission .

An appeal to the Court of Cassation may be filed against the decision of the Regional Tax Commission (CTR), if there are grounds for doing so.