Italy: Opportunity to resolve judicial tax disputes without interest, penalties

Italy: Opportunity to resolve judicial tax disputes

Newly enacted measures provide taxpayers with an opportunity to settle tax disputes currently pending before the Italian courts, by paying only the amount of the tax liability (without having to pay interest and penalties).

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The settlement process is available if taxpayers submit a special application by 30 September 2017. This process allows taxpayers to end proceedings before the courts of first and second instance and cases pending before the Italian Supreme Court. The opportunity to resolve tax disputes is available only for those situations in which the Italian Revenue Agency (or certain local authorities) are involved; the claim was served on the Italian Revenue Agency by 24 April 2017; and no final judgment has been issued. The settlement process does not apply to all tax liabilities (e.g., value added tax disputes).

 

Read a July 2017 report [PDF 341 KB] prepared by the KPMG member firm in Italy

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