Obligation to state reasons for the tax

11 Luglio 2014

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The Court of Cassation, sez. THERE, by order No.  8934 of 17.04.2014 said that the payment issued by the collection Agent must always be justified in specific and detailed manner, in such a way that the taxpayer is put properly aware of the reasons underlying the forced recovery of the tax credit and can therefore hold the folder before the competent courts.

In particular, the S.C. ruled that the tax that is not preceded by a motivated notice of assessment, must be substantiated so appropriate, sufficient and intelligible, this obligation resulting from the General principles set out, for each administrative regulation, art. 3 of law No. 241 of 1990 and incorporated, for tax matters, art. 7 of law No. 212 of 2000, as already stated earlier by the same appeal, by judgment No. 26330 the 16.12.2009.

In the latter decision, the Court had in fact already stated as "in accordance with the policy of the Constitutional Court (cf.. 229/99 judgment and Decree 117/00), this Court has had occasion to point out, with jurisprudence from which there is no reason here to depart, that the requirement of a fair, just and understandable reasons cannot be restricted to the tax assessment notices (for which this requirement is now expressly enshrined in art. the second paragraph 71 bis of Legislative Decree November 15, 1993, no. 507, paragraph added by art. 6 d. Lgs. January 26, 2001, n. 32), given that the folder must be regarded as still apply general principles shown for each administrative regulation art. 3 August 7, 1990, law n. 241 (then transposed, for tax matters, art. 7 July 27, 2000, law No. 212), setting, a different interpretation, incurable conflict with articles. 3 and 24 c, all the more so when that folder has not been preceded by a motivated notice of assessment (formerly plurimis, Cass. 15638/04) ".

The shareable Cassation orientation above clarifies the principle that when the payment is to be the first Act received by the taxpayer through which a request is made (or, more accurately, notice) for payment of a tax debt, the latter must be substantiated so specific and detailed.

And that contrary to what is still the vast majority of cases where the folders are pre-compiled format that contain motivations limited to mere normative references and guidance on synthetic nature of the claim.

It is clear that the lack of a comprehensive and understandable motivation undermines the right of the taxpayer to know the logical and legal proceedings followed by financial administration, with inevitable consequences in relation to the possibility to react, at the relevant forums, efficiently structured and potentially illegal acts or otherwise incorrect.

Consequences that affect the practical course take defense law enshrined in the Constitution (art. 24).