The right to appeal lies with the taxpayer who is in a condition of objective uncertainty on the correct interpretation of a provision concerning the municipal tax, before implementing it. In these cases it is possible to forward to the tax office of the municipality of Bra an application to be asked to refer to the application of the rule to concrete and personal cases.
The right to appeal is also permitted to trade unions and trade associations, tax assistance centers, professional offices, in the case of instances relating to the same case involving a plurality of members, registered or represented.
The submission of the application for a ruling does not affect the deadlines set by the tax regulations, nor on the expiry of the time limits and does not entail interruption or suspension of the limitation periods.
How and where does it come from?
The request for an application, drawn up in free paper, may be presented:
- - by hand to the protocol office (via Barbacana 6 - second floor),
- with recommended A / R (Municipality of Bra - piazzaCadutes for freedom 14 - 12042 Bra)
- by certified e-mail (Pec) to the address email@example.com
The request must contain: the identification data of the taxpayer and the indication of the domicile and of the contact details also of the instant or of the possible domiciliary at which communications of the Municipality must be made and the reply must be communicated; the detailed and specific description of the concrete and personal case on which there are objective conditions of uncertainty of the law or the correct qualification of a tax situation; the specific provisions for which interpretation is required; the exposition, in a clear and univocal way, of the proposed solution; the signing of the instant or its legal representative.
The copy of the documentation not in possession of the Municipality must also be attached to the application and useful for the purpose of resolving the proposed case.
What does the municipality do?
The Municipality will reply in writing within 90 days and publish the response on this website.
The answer is effective only towards the tax payer who submitted the request and limited to the specific and personal case presented. The replies to the requests for appeal can not be challenged.
With resolution of the Municipal Council n. 73 of 27 / 04 / 2017, the Municipality of Bra has identified, with effect from 01.05.2017, the dott. Claudio Chianese, General Secretary and Head of Transparency and Corruption Prevention of this Administration, as well as Manager of the "Transparency, Press, Public Relations and Anti-Corruption Staff", as a competent person in the assessment of the complaint and mediation in the tax area pursuant to '9 article of the current "Municipal regulation on the regulation of the right to appeal and mediation in the tax field".