Although the tax assessment is not contested in termini, a volte il contribuente riesce a cavarsela ugualmente, se fa le mosse giuste . E’ il caso rappresentato nella sentenza della Commissione Tributaria di Brescia (Sole 24 Ore di lunedi scorso), che – attenzione attenzione – ha annullato un avviso di accertamento notificato per una questione immobiliare ad un contribuente e non impugnato nei successivi 60 giorni.
Cosa è successo ? Il contribuente ha presentato all’Ufficio un’istanza per l’autotutela, in cui indicava i motivi per cui riteneva l’accertamento errato; nel caso specifico, si trattava di un terreno ritenuto edificabile ma che in realtà it was not. Note: the application for self-protection was made after the investigation had already become final! The Office rejected the application of course, because it was deemed too late, however, the taxpayer (evidently well-advised) lodged an appeal against the refusal of the Office to implement the self-defense "and the Tax Commission of Brescia him was right, holding that:
\u0026lt;\u0026lt;if the act of investigation is based on an error of fact or law, the Office has a duty to proceed with its cancellation, at the request of the taxpayer, even if it is submitted after the deadline for the application, because it is more than the public interest in sound administration, from the principles of the tax process.>>
So, hope is always the last to die and even when the assessment is final already, perhaps you can still do something ... ..
Roberto Mazzanti - Rag. Accountant
Econ-Test
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