Issuance and notification of documents during pandemic: Supreme Court ruling on 85 days

Among the numerous (and often difficult to coordinate) provisions issued due to the Covid-19 emergency there is the art. 157 of Legislative Decree n. 34/2020, conv. in L. n. 77/2020, which, for the declared purpose of encourage the gradual recovery of economic activities in the period following the most acute phase of the pandemic, he predicted the split between issuing and notification of expiring documents (net of the 85 day extension) as of 12/31/2020.

L’useful interval for notification of warnings issued in 2020 it was later postponed first to the period 02/1/2021 – 01/31/2022 (with art. 1, DL no. 3/2021) and then to the period 03/1/2021 – 02/28/2022 (with art. 1, DL no. 7/2021).

In particular, the problem arose of how to interpret the clause allowing the notification of documents to be brought forward cases of indeferrability and urgency. The tax section of the Court of Cassation ruled on this point in a way that cannot be shared either in terms of method or substance.

Derogation from the split between issuing and notification of documents expiring on 12/31/2020

The case in question

The disputes examined by the Court concerned two assessment notices issued for two different yearswith whom the Agency had recovered costs through taxation relating to objectively non-existent operations, resulting from over-invoicing, costs for sponsorships relating to non-existent operations and provisions