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Nulle the tax assessments without the controller

Ctr La Lazio has revisited the issue of private folders Manager of the proceedings prior to June 2008 was found to be apparently divergent thinking compared to the recent Supreme Court. In Case No.
257/06/2010 of last December 14, judges Capitoline again bring into question the validity of the payment forms without the indication of the official proceedings, issued prior to June 2008, basing its decision on the mere application of Law No. 241/1990. Indeed, the Commission points out, in the presence of an act that violates a provision specifically, the tax court "must" set aside the act imperfectly.

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The adversarial process is not due

For the Court of Cassation, the Bureau of Revenue is not always required to call the city, rejecting the compulsory nature of an adversarial process between the Treasury and taxpayers in the administrative phase. In fact, the Bureau of Revenue is not always required to call the city even in the case of intrinsic uncertainty tax return. The Supreme Court has ruled that the sentence no 26316 of 29 December 2010, rejected an appeal by a taxpayer who complained about not being invited by the tax office to be heard despite the statement contained uncertainties