The assessment with acceptance in light of the innovations referred to in the Legislative Decree. n. 13 of 12.02.2024

Agreement between the taxpayer and the Financial Administration to administratively redefine the tax claim

The tax legislator, with the advent of the Legislative Decree. n. 13 of 12 February 2024, introduced, among others, a series of regulatory provisions aimed at coordinating the principle of preventive cross-examination with the institution of assessment with adhesion, modifying the regulations contained in the Legislative Decree. n. 218/1997.

In detail, the new regulations launched on the subject of assessment with adhesion in force from 04.30.2024, with the intention of transposing the innovations introduced in the field of preventive cross-examination within the scope of the Statute of Taxpayer's Rights, creates a profound line of procedural demarcation with reference to the methods of access to the deflationary institution in question, distinguishing the hypotheses of assessment with adhesion based on documents taxes subject to preventive cross-examination from those excluded from the scope of the new principle of preventive cross-examination, according to the following considerations:

1. Assessment with acceptance in the case of tax deeds excluded from the application of preventive cross-examination

In the hypothesis of tax deeds not affected by the innovations introduced regarding preventive cross-examination, the provisions already contained in the regulations referred to in  apply. Legislative Decree 218/1997, pursuant to which the assessment phase with settlement can be started at the request of the taxpayer, or on the initiative of the tax authority, precisely for the purpose of defining, in an agreed manner, the content of the high tax claim.

In detail, the Taxpayer receiving notification of a tax act not subject to the obligation of preventive cross-examination, has the possibility of submitting a request for assessment with settlement within the deadline set for filing an appeal before to the First Instance Tax Court of Justice. This deadline is normally set at 60 days from the notification of the tax assessment itself.

From the date of submission of the application for assessment with acceptance, the deadlines, both for the filing of any appeal and for the payment of the assessed taxes, are suspended for a period of 90 days.

Only with the lapse of this time period will the taxpayer, in truth, where he has not reached an agreement with the tax body, be able to appeal the document received before the Court of Tax Justice of first instance, under penalty of inadmissibility of the appeal presented before the expiry of the suspension terms.

Where, on the other hand, the parties reach an agreement, within the expiry of the suspension term it will be drawn up  a real deed of adhesion to be signed by both parties involved.

The agreement reached also allows the taxpayer to benefit from a reduction in administrative sanctions, which will be due to the extent of 1/3 of the minimum required by law.

The entire procedure will be completed, however, only with the full payment of the sums resulting from the agreement itself, or with the payment of the first instalment, in the event that the taxpayer prefer to request an installment plan in a maximum of 8 quarterly installments of the same amount (16 quarterly installments if the sums owed exceed 50,000 euros), of which the first to be paid within 20 days of drafting the deed.

It is important to underline that the institution of assessment with acceptance is not automatically applicable to local authorities. This possibility depends on specific regulatory provisions that these entities are called upon to adopt.

2. Assessment with acceptance in the case of tax deeds subject to the application of preventive cross-examination

In the case of tax deeds subject to preventive cross-examination, on the other hand, the innovations introduced by the Legislative Decree apply. 13-2024 in conjunction with the innovations launched within the Statute of Taxpayers' Rights, with any consequent modification of the procedural methods of access to the assessment phase with acceptance compared to the previous regulations, still valid for the cases of acts excluded from the application of the renewed principle of preventive cross-examination.

On the other hand, the methods for completing and carrying out the acceptance phase, already provided for in the hypothesis of acts excluded from the application of preventive cross-examination.

In particular, the new article 1, paragraph 2-bis, of the Legislative Decree. n. 218/1997 establishes that the tax authorities, before definitively raising their tax claim, must first send the taxpayer a draft document containing an invitation to submit any observations within 60 days of notification, recalling, at the same time, the possibility of  submit a request for assessment with acceptance, as an alternative to the promotion of any defense observations.

Articles 6 and 12 of the Legislative Decree. 218/1997 regulate, in truth,  the new prescribed terms  for the presentation of the application for membership, i.e.:

• 30 days from notification of the draft document;
• 15 days from notification of the tax assessment preceded by the draft document.

In the event that the taxpayer decides to promote the request for assessment with acceptance after notification of the draft document, it is essential to consider what is indicated below:

• the deadline for challenging the document tax is suspended for only 30 days, unlike the general rule which provides for a 90-day suspension in the assessment with acceptance;
• the options between the submission of observations and the request for assessment with acceptance are alternatives: once the request for assessment with acceptance has been presented post-notification of the draft deed, the same cannot be resubmitted after notification of the definitive tax deed;
• in the event that the taxpayer has presented an application of assessment with acceptance following the notification of the tax assessment preceded by the preventive cross-examination, the tax authority will not be required to consider factual elements other than those deduced with any observations presented by the taxpayer or in any case from those which constitute the subject of the notice.

In extreme summary, for all documents notified after 04.30.2024, the Taxpayer may at its discretion:

• submit the application for assessment with acceptance by deadline for presenting the appeal before the First Instance Tax Court of Justice (usually 60 days), in the presence of notices of assessment or rectification, recovery deeds excluded
• present the request for assessment with acceptance within 30 days of receiving the draft measure, in the presence of notices of assessment or rectification, deeds of recovery preceded by preventive cross-examination;
• present the request for assessment with acceptance within 15 days following the notification of the definitive tax deed, in the presence of notices of assessment or rectification, recovery deeds preceded by preventive cross-examination, where this request has not already been formulated within 30 days of notification of the deed as an alternative to the submission of defensive observations.