The question
With its act dated 29 February 2024, the Revenue Agency formally canceled the extension of the 85-day forfeiture due to Covid 19, thus adapting to the unambiguous rulings of the tax judges. The Municipalities, local tax authorities, continue, undaunted, to issue assessments making use of the aforementioned extension until March 25th. Why?
AF –
Generally speaking, in matters of local taxation, according to the provisions of article 1, paragraph 161 of law 296/2006, the notification of assessment notices must take place, under penalty of forfeiture, by 31 December of the fifth year following the one in which the declaration or payment was or should have been made. However, according to the provisions of article 67, paragraph 1 of Legislative Decree 18/2020: «The deadlines relating to liquidation activities are suspended from 8 March to 31 May 2020…
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