Categories: Insights

6 Sep 2012

Court of Cassation: the notification of the verification notice without the acknowledgment of receipt is null (Il Sole 24 Ore, September 6, 2012, page 21.)

The Supreme Court, with ordinance No. 14861 of September 5, 2012, has confirmed that the notification of the verification notice of the Italian Revenue Agency by mail has to be proved through the acknowledgment receipt of the registered letter, since it is not sufficient a specific certification of the postal service. As a consequence, should the taxpayer complain to have never received a payment advice and the Revenue Agency be not able to produce in court the relevant receipt, the act cannot be considered as notified.
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