In the case of tax evasion irregularities in the payment of municipal taxes, it is possible to appeal, but with a discipline that varies according to the amount of the determination, for the value determined for each fiscal year, considering only the tax without penalties and interest or, in the case of sole sanctions, on the amount of the latter.
Investigations less than 20.000 euro
Against the notice of assessment it is possible to appeal, pursuant to art. 18 and following of 546 / 31 / 12 D.Lgs 1992. Beginning with 2016, the appeal also produces the effects of a complaint and may contain a proposal for mediation with the re-determination of the amount claimed by the Municipality. The application and a copy must be notified within 60 days of receipt of the notice, at the City of Bra - Fallen Square for freedom 14 - 12042 Bra (Cn)
- - direct delivery to the protocol office (via Barbacana 6 - second floor);
- by mail delivery of the original original only (without envelope) recommended with return receipt (the application must be folded with the inside text, outlined with the indication Common of Bra - Square Fallen for freedom 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 you can try out an out-of-court settlement of the dispute through the mediation of the official appointed by the Bra Commune. If this is not possible and the complaint / mediation is concluded negatively, the taxpayer may appeal to 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 amounting to more than € 20.000 the appeal must be filed at Provincial Tax Commission. The appeal does not suspend the collection of the tax, unless expressly ordered by the Provincial Tax Commission.