With respect to the tax administration’s power of self-defence, the Italian Supreme Court of Cassation in its decision no. 18241 of 26th June 2023 declared null and void a self-defence refusal by the Italian Revenue Agency on the ground that it was in conflict with a previous final decision of the same Court.
The dispute in the present case originated from a denial on a tax refund of some amounts paid by the taxpayer as “IRAP” (Regional Tax on Productive Activities) for the fiscal years from 2000 to 2004: the taxpayer appealed against this decision, claiming that the conditions for the application of the tax were not met. The dispute had been closed with a decision of the Italian Supreme Court of Cassation in favour of the taxpayer.
Despite the Italian Supreme Court’s decision… Read more
