{"id":6301,"date":"2017-04-20T19:17:20","date_gmt":"2017-04-20T17:17:20","guid":{"rendered":"https:\/\/dev.andersen.dotandmedia.com\/unlawful-assessments-of-the-tax-authority\/"},"modified":"2017-04-20T19:17:20","modified_gmt":"2017-04-20T17:17:20","slug":"unlawful-assessments-of-the-tax-authority","status":"publish","type":"post","link":"https:\/\/dev.andersen.dotandmedia.com\/en\/unlawful-assessments-of-the-tax-authority\/","title":{"rendered":"Unlawful assessments of the Tax Authority"},"content":{"rendered":"<p>The Commissione Tributaria Regionale di Milano (the Tax Court of second instance) reiterated that the tax assessment notice by the Tax office about Life Portfolio International policies stipulated with Credit Suisse before fiscal year 2009 are unlawful (judgment no. 872 of 6th March 2017).<\/p>\n<p>The Tax Court of second instance considered the retroactive application of art. 12 paragraph 2 of DL 78\/2009 illegal and adopted the first-instance ruling mentioning that the tax laws have no retroactive effect as a result of art. 3 of Statuto dei diritti del contribuente and art. 11 of the law provisions.<\/p>\n<p><em>For any further information please contact our Firm.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Commissione Tributaria Regionale di Milano (the Tax Court of second instance) reiterated that the tax assessment notice by the Tax office about Life Portfolio International policies stipulated with Credit Suisse before fiscal year 2009 are unlawful (judgment no. 872 of 6th March 2017). The Tax Court of second instance considered the retroactive application of [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-6301","post","type-post","status-publish","format-standard","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Unlawful assessments of the Tax Authority - Andersen Italy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.andersen.dotandmedia.com\/en\/unlawful-assessments-of-the-tax-authority\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Unlawful assessments of the Tax Authority - Andersen Italy\" \/>\n<meta property=\"og:description\" content=\"The Commissione Tributaria Regionale di Milano (the Tax Court of second instance) reiterated that the tax assessment notice by the Tax office about Life Portfolio International policies stipulated with Credit Suisse before fiscal year 2009 are unlawful (judgment no. 872 of 6th March 2017). 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