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On the notices of assessment issued for irregularities in the payment of municipal taxes, it is possible to appeal, but with a discipline that varies depending on the amount of the assessment, for a value determined for each fiscal year considering only the tax without penalties and interest or, in the case of sanctions only, on the amount of the latter.

Investigations less than 20.000 euro
It is possible to appeal against the notice of assessment, pursuant to art. 18 and following of Legislative Decree 546 of 31/12/1992. Starting from the beginning of 2016, the appeal also produces the effects of a complaint and may contain a mediation proposal with the recalculation of the amount claimed by the Municipality. The appeal and a copy must be notified within 60 days of receipt of the notice, to the Municipality of Bra - Piazza Caduti per la Libertà 14 - 12042 Bra (Cn)

  • - with direct delivery to the protocol office (via Barbacana 6 - second floor);
    - by post of the original only in envelope (without envelope) registered with return receipt (the application must be folded with the writing inside, stapled on the outside with the indication Comune di Bra - Piazza Caduti per la liberty 14 - 12042 Bra;
    - by means of notification pursuant to art. 137 and following of the Civil Procedure Code.

By submitting the complaint / mediation, the terms are suspended for 90 days during which it is possible to attempt an out-of-court solution to the dispute through the mediation of the official appointed by the Municipality of Bra. If this is not possible, and the complaint / mediation ends in the negative, the taxpayer can appeal to the Provincial Tax Commission.
Mediation Officer: Raffaele Grillo (Dgc No. 07.06.2016)

Investigations amounting to more than 20.000 euro
Against the notice of assessment for an amount exceeding € 20.000, the appeal must be presented to the Provincial Tax Commission. The appeal does not suspend the collection of the tax, unless expressly ruled by the Provincial Tax Commission.

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