COURT cassation, Judgement No. 17613 of 28 July 2010. In the case of
folder of payment for non-payment of taxes, the claim is void of interest without prior notification of a notice of assessment. Indeed, "the DPR 600 of 1973, Art. 36a, must be interpreted that the cases indicated therein, in respect of which tax has enabled the Office to register the role of taxation, without the prior notification of the notice of assessment, must be considered mandatory and not subject to extension, as involving a compression defense rights of citizens and that among the cases provided in letters a) to e) of this article concerns are certainly not covered by the interest and surcharges. "
See also:
http://www.iussit.eu/index.php?option=com_content&task=view&id=1475&Itemid=1
folder of payment for non-payment of taxes, the claim is void of interest without prior notification of a notice of assessment. Indeed, "the DPR 600 of 1973, Art. 36a, must be interpreted that the cases indicated therein, in respect of which tax has enabled the Office to register the role of taxation, without the prior notification of the notice of assessment, must be considered mandatory and not subject to extension, as involving a compression defense rights of citizens and that among the cases provided in letters a) to e) of this article concerns are certainly not covered by the interest and surcharges. "
See also:
http://www.iussit.eu/index.php?option=com_content&task=view&id=1475&Itemid=1
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