tax assessments - How to protect
are coming and a lot of mail from people who have been delivered folders annual tax assessments for very old or for taxes whose debts were completely ignored, before paying you place your attention on a number of items listed below:
The tax notice.
before paying always check that there are no errors in procedures or requirements, in 60% of cases, the folders are void.
1. The tax notice, by law must be notified if you find a folder in your mailbox sent by regular mail or priority, this is not 'nothing but good.
2. Make sure that the charge required is not prescribed, even if the tax and 'not required' to be ruled out that the debt collector attempting to recover though and though and 'always necessary to use the terms.
3. Do not turn the debt collector for information, but levying entity, any tax reductions or adjustments can be made only by the issuing institution, so the collector's office collects and nothing else.
4. Remember that an alternative to the application and 'the application for annulment under the law sull'autotutela, so submitted application for annulment of course only in levying body clear case of invalidity (eg. Payment already 'made), be careful' cause the past 60 days, the instance in self-defense does not block limits for appeal.
5. Before the tax notice and 'must be notified a notice of payment or good-natured warning from the independent lender, if the folder is not' was preceded by the invitation of payment, the folder and 'nothing.
6. The folder must be notified to the taxpayer within the statutory time limits, shall be given the debt collector within the above deadlines and related taxes paid based on the individual tax laws within a given timeframe, the vast majority of notifications and 'late, making the folder nothing.
E 'nothing to the folder where the notice and good-natured' was sent accountant Provincial Tax Commission ruling Genoa 21/10/2010 Filed on 28/01/2010 on Appeal A.. sas
7. E 'unlawful demand for self-employed professionals and IRAP on business organization without
7. Do not pay attention to the folders and against which no 'objection has been lodged with the new law the collector can' not only to immobilize the administrative, but proceeds to register mortgaged property and after six months shall sell
8. Against the folder must be brought within 60 days if no appeal is necessary to pay, unless the payment was already made and it is not.
9. The folder must be delivered within specified time and notified the debt collector to the taxpayer within many deadlines, a good portion of the folders are voidable, but 'needs to be called within 60 days of notification
10. Always consult with an accountant, if the situation gets more complicated.
11. If you have problems please send a copy of your portfolio for a free evaluation, via mail or fax with subject: consulting, to 0825 582053 enter your e mail response.
12. tax notice PRESCRIPTION NOT CHALLENGED: The tax notice follows the prescription of the tribute to which it refers, for example, a fine car if notified after 5 years' prescribed but if you do not set aside within 60 days, the folder is prescribed: some 10 years after ex art.2967 of the Civil Code since he 'been notified, according to others, according to the prescription of the tribute to which it relates and the latter to and I think 'the most' correct interpretation of the rule conforms as there is no 'innovation for which the prescription of the folder that follows the tribute to which it relates in such a way that the Supreme Court in 2008 and' very important to use .
13. Obligation of performance by the concessionaire of Relate notification beyond the five-year term, provided for by Presidential Decree 602/73 .26 c.4 to guarantee the rights of the taxpayer, so the simple statement the dealer does not constitute proof of notification. Tax Commission of Caserta Sec. 10 Sent. No 371, November 20, 2006 dep. January 8, 2007 on appeal of VDG
14. Many dealers take advantage of the collection folders for the notification of private agencies, can not do it, the law provides that the notifications must be made through the notifier or, alternatively, put them through Italian, administrative acts and judicial circuit, so the 'expectations to make nonexistent private agencies notifications. Judgement of Justice of the Peace Section of Catania. I, of 31.08.2006, Judgement of the Court of Cassation Sec. The Civil, 19.10.2006, No 22375
15. The payment of any unpaid installments of amnesty, the amnesty does not make anything, and 'illegitimate request the full amount, Judgement of the Commission of the Province of Salerno No 36 of 26 January 2007 (dep. February 26, 2007) Sec. XVIII - Judgement of the Commission of the Province of Pavia on 14 November 2006, n. 222 , sums recovered should also be subject to revocation by 31/12/2006 Judgement of the Tax Commission of Genoa Sec. I Sent. February 7, 2006 (January 23, 2006), n. 20 Pres Monteverde - Rel Graziano, and 'illegitimate also the procedure for execution without communication of the notice kindly Judgement of the Regional Tax Commission of Rome Sent. No 23 of 23 January 2007 (dep. February 7, 2007) Sec. XXXIV.
16. The doctors recognized by the ASL is not subject to contribution to the NHS, as similar to quasi-employees . Judgement No. Filed on 10/26/2004 11/02/2004 Sec. 26 of the Tax Commission of Appeal of Naples on DO defended by Dr. Joseph Marino.
17. The first house will lapse after three years , Tax Commission section of Naples. Judgement No. 2 750/02/2001 filed on 29/04/2003 on Appeal of MG defended by Dr. Joseph Marino
18. terms to appeal and the authority to call upon : Folders for taxes, within 60 days Provincial Tax Commission, Folders social security contributions, within 40 days employment tribunal, Folders fines for cars by 30 days and where the Justice of Peace 'offense was committed. It 'should always be assisted by a professional, lawyer or accountant.
19. The tax notice must be notified to all the heirs collectively and impersonally to the old home of THE LEGISLATION, Naples section 7 of the Tax Commission Decision No. 137/07/2005 filed on 09/05/2005 on Appeal from Dr. AI defense. Giuseppe Marino
20. In the presence of investigation and action against 'illegal issuing of the folder where the judge has not' yet ruled : The tax notice can not 'be issued until after the decision at first instance in favor of the office, and 'unlawful actions of the tax issues that folder in advance. Commission of the Province of L'Aquila Sec. 3 Judgement No Filed on 26/10/2007 180/03/2007 CP defended on appeal by Dr. Joseph Marino
21. The registration of the mortgage tax collection and 'illegal without a valid notification of the folder, Provincial Tax Commission of Naples Sec. Judgement No. 15 Filed on 15/10/2007 482/15/2007 VC defended on appeal by Dr. Joseph Marino
22. the folder and 'nothing if it does not contain the name of the official procedure and the signing has established the Constitutional Court . Recognition also comes from the first sentences of the tax court: Provincial Tax Commission of Bari Sec. 4, Case No. 445/4/2007 filed on 10/12/2007 Sez.2 Lecce Provincial Tax Commission, Case No. 517/2/2007 filed on 14/01/2008 Sez.41 Milan Provincial Tax Commission, Case No. 510/41/2007 filed on 06/12/2007. Finally, the Tax Commission, by order of the Veneto Region No. 8 / 11 03/2008 brought the issue of the constitutionality of the decree before the Constitutional Court one thousand extensions await the outcome.
23. notice the good-natured (of the Tax Authority) and 'a actionable decision, he established the Supreme Court.
24. The record of service must be affixed at the bottom and not on the front of the folder, this will result in the nullity - Cass.21/03/2007
25. Rights Chamber Chamber of Commerce for unlawful contrast to the CEE - Tax Commission-style
26. Customs Duties shall lapse after three years from the date of the import bill has established with the Supreme Court ruling 13/10/2006
27. Folder re-notify the heirs: It 's illegal, however in the terms be served on the principle of conservation is not' applicable, to the folder we have a new relationship Commission of the Province of Treviso 2008
28 . Folder ici unlawful without the notification of the investigation Supreme Court 2008
29. The folder on the recovery of the tax amnesty under Law 289/2002 be preceded by notice and kindly notified by 31/12/2006 Commission Regional Tax Roma 2008
30. Not present the notification of the folder made by registered post Provincial Tax Commission of Lecce
