Omitted assessment of observations to the PVC causes nullity of the verification
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The Italian Tax Revenue Agency must always evaluate the observations submitted by the taxpayers pursuant to article 12, paragraph 7, of the Statute of Taxpayers’ Rights.
According to the Supreme Court, decision n. 17210 on 2nd July 2018, the article 12, paragraph 7 of Law 212/2000 must be interpreted as meaning that the nullity results from irregularities that entails the violation of specific rights or the failure to comply with the obligation to evaluate the taxpayer’s observations, even without the need to clarify the reasons for not accepting them.
The recent decision re-opens the debate on the consequences related to the failure to consider the explanations given by the taxpayer after the notification of the PVC, on which the Supreme Court had pronounced, in an unfavorable to the taxpayer, with decision n. 21408 on 15th September 2017.
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