THE EAGLE. The 60 percent “discount” when returning unpaid taxes in 2009-2010 (due to the post-earthquake suspension of payments) is also due to those who, in 2009, had totally evaded taxes (in this specific case the taxpayer he hadn’t actually filed his tax return). This was decided by the Supreme Court, reforming a sentence of the Tax Court of Appeal.
history
The taxpayer in question had received a notice of assessment from the Revenue Agency in 2014 which accused the interested party of not having reported an income of approximately 40,000 euros in the 2009 tax year. The man admitted tax evasion, but requested that the amount to be paid be reduced by 60% “as per emergency regulations”. The Revenue Agency objected to the fact that “the emergency legislation, with application of the tax reduction, can be applied only in relation to those taxpayers who have correctly declared their income, and in any case when the tax due has been ascertained within the limit of the period of suspension of payments provided by law (6 April 2009 – 30 June 2010), while, in this case, the tax due was assessed in 2014”. The Court of Tax Justice of Appeal upheld the Revenue Agency’s appeal, reforming the first instance decision. Now the Court of Cassation has instead agreed with the taxpayer, who argued that “the emergency legislation provided for the reduction of taxation by 60% in favor of those who had their tax domicile in the municipalities of the seismic crater without distinguishing between taxpayers who had correctly fulfilled their tax obligations and those who had not done so”. For the judges of the High Court “in the present case the tax obligation arose in 2009, regardless of when the debt was ascertained, and therefore falls within the temporal scope of application of the emergency legislation. Secondly, law 133 of 2011 provides that, to allow the recovery from the emergency resulting from the earthquake that hit the Abruzzo region on 6 April 2009, the resumption of collection takes place, without the application of sanctions, interest and additional charges, through the payment in 120 equal monthly installments starting from January 2012. The amount due for each tax or contribution, or for each load registered in the register, subject to suspensions, net of payments already made, is reduced by 60 per cent hundred. It must be noted that the legislator intended to grant the suspension of payments and the reduction of taxation in favor of those affected by the earthquake that occurred in Abruzzo in April 2009, without distinguishing between taxpayers who were in compliance with tax obligations and those who were not they were. Although the reasons that led the appeal tax judge to make the distinction between compliant and non-compliant taxpayers are understandable, it must however be noted that this distinction has no basis in the reported regulatory provision, nor in others. It follows that the appeal brought by the taxpayer must be accepted. The contested decision is quashed with reference to the Second Instance Tax Court of Justice of Abruzzo to proceed with a new judgment, in compliance with the principles set out, and determine the exact amount of taxes for which the taxpayer is debtor”.
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