Commentary on Judgment No. 10824 of 2024: Appeal of the Payment Notice and Burden of Proof

The recent order No. 10824 of April 22, 2024, issued by the Court of Cassation, offers important insights regarding the appeal of payment notices issued by the tax authority. The decision fits into a complex legal context concerning state taxes and the burden of proof on the taxpayer, a topic of fundamental importance for those facing tax disputes.

The Principle of the Judgment

Payment notice issued based on the income declaration - Emergence of omitted payments of amounts - Appeal - Possibility to contest the reporting in the declaration of data on which the notice is based - Admissibility - Burden of proof. In the appeal judgment of the payment notice issued by the tax authority pursuant to Article 36-bis of Presidential Decree No. 600 of 1973 for omitted payment of tax in the amount indicated in the income declaration, it is the responsibility of the taxpayer, who retains access to a copy of the declarations submitted, even through access to specific reserved storage spaces in the tax authority's IT systems, to assert and demonstrate the fact that impedes or modifies the claim based on the foundation or the reference to others of the declaration or the events for which it must be considered tamquam non esset, or, not contested the submission, of a divergence between the calculation bases used in the notice compared to those resulting from the declarations or receipts of any payments made.

Implications of the Judgment

This order clarifies that, in the event of an appeal against the payment notice, the taxpayer has the duty to demonstrate that there are errors or discrepancies regarding what has been declared. This responsibility is particularly significant, as it establishes a fundamental principle: the taxpayer must not only contest but also provide concrete evidence to support their position.

  • Burden of proof: the taxpayer must demonstrate the inaccuracy of the tax claim.
  • Access to documents: it is essential to maintain availability of the submitted declarations.
  • Possibility of discrepancies: it is permissible to contest differences between the calculations used in the notice and those in the declarations.

Conclusions

In summary, order No. 10824 of 2024 represents an important step forward in protecting taxpayers' rights, clarifying the methods for appealing payment notices. It is essential for those facing a payment notice not to simply contest it but to prepare to provide documentary evidence that can support their position. Awareness of the burden of proof and adequate preparation can make a difference in a legal battle against the tax authority.

Bianucci Law Firm