De Luca & Partners

COURT OF CASSATION: NOTIFICATION OF TAX CLAIMS

Court of Cassation, with sentence no. 6102/2011, specified that – with reference to tax claims filed by the tax authority – should the claim not be delivered to the tax contributor, the claim has to be notified through the posting up of the deliver notice to the local register, being not necessary a further registered letter. The dead-line to challenge the claim starts from the eighth day following the posting.

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