The ruling no. 2196 of 30/01/2025 and the right to reimbursement for individuals affected by the earthquake in Sicily

The recent ruling no. 2196 of January 30, 2025, has brought to light important clarifications regarding the right to reimbursement of sums erroneously paid by taxpayers affected by the earthquake in Sicily in 1990. In an already complex context such as that of tax benefits, the Court reiterated the burden of proof incumbent on the Administration, thus establishing a principle of greater protection for taxpayers.

The regulatory context and the ruling

The ruling is part of a complex regulatory framework, starting from law no. 190 of 2014, which provided specific provisions for the reimbursement of taxes for those affected by the earthquake. In particular, article 1, paragraph 665, and the amendments introduced by decree law no. 91 of 2017, converted with modifications by law no. 123 of 2017, regulate the procedures for applying for reimbursement.

The crux of the Court's decision concerns the burden of proof. As established in the summary of the ruling:

1990 Sicily Earthquake - Request for reimbursement pursuant to art. 1, paragraph 665, law no. 190 of 2014 - Amendments introduced by art. 16-octies of decree law no. 91 of 2017, converted with modifications by law no. 123 of 2017 - Taxpayer's right - Challenge - Burden of proof on the Administration regarding specific impeditive, modifying and extinguishing facts - Foundation. In the matter of requests for reimbursement from individuals affected by the earthquake in Sicily in 1990, the Administration, which challenges the taxpayer's right to reimbursement of erroneously paid sums, under art. 1, paragraph 665, of law no. 190 of 2014, as integrated by art. 16-octies of decree law no. 91 of 2017, converted with modifications by law no. 123 of 2017, is required to provide, in relation to the information in its possession derived from the submission or otherwise of the income tax return and subsequent payments, the specific impeditive, modifying and extinguishing facts thereof and cannot merely assert that the burden of proof lies with the applicant, as it falls among the obligations of cooperation and good faith that must guide the relations of the same tax Administration with taxpayers.

Implications of the ruling for taxpayers

This ruling has a significant impact on the relationship between taxpayer and Administration. Here are some key implications:

  • Clarity of the burden of proof: the Administration must provide concrete evidence to challenge the right to reimbursement.
  • Obligation of transparency: the Administration cannot simply state that the taxpayer is not entitled to reimbursement without specifically documenting the reasons for such a challenge.
  • Promotion of good faith: the ruling emphasizes the importance of a collaborative approach between taxpayer and Administration, recalling principles of good faith.

Conclusions

The ruling no. 2196 of January 30, 2025, marks an important step in the protection of the rights of Italian taxpayers, especially for those who have suffered damages due to the 1990 earthquake in Sicily. The Court clarified that the Administration has specific responsibilities in demonstrating the legitimacy of its challenges, thereby contributing to a fairer and more transparent tax system. For taxpayers, it is essential to be informed about their rights and how to exercise them, so that they can consciously and protectedly request the reimbursement of the sums due.

Bianucci Law Firm