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The right of appeal belongs to the taxpayer who is in conditions of objective uncertainty about the correct interpretation of a legislative provision concerning municipal taxes, before implementing it. In these cases, it is possible to submit to the tax office of the municipality of Bra an application for a ruling that must concern the application of the law to concrete and personal cases.
The right of appeal is also allowed to trade union and trade associations, tax assistance centers, professional firms, in the case of requests relating to the same case which concerns a plurality of associates, members or representatives.

The presentation of the request for ruling has no effect on the deadlines set by tax laws, nor on the starting date of the forfeiture terms and does not involve interruption or suspension of the limitation periods.


How and where does it come from?
The request for ruling, drawn up on plain paper, can be presented:

  • - by hand at the protocol office (via Barbacana 6 - second floor),
    - with registered letter with return receipt (Municipality of Bra - piazzaCaduti per la liberty 14 - 12042 Bra)
    - via certified e-mail (Pec) to the address

The application must contain: the identification data of the taxpayer and an indication of the domicile and contact details, including electronic contact details, of the applicant or any domiciliary address to which communications from 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 of the correct classification of a tax case; the specific provisions whose interpretation is requested; the clear and unambiguous presentation of the proposed solution; the signature of the applicant or his legal representative. 

A copy of the documentation not in the possession of the Municipality and useful for the resolution of the proposed case must also be attached to the application.


What does the municipality do?
The Municipality will reply in writing within 90 days and publish the response on this website.
The response is effective only for the taxpayer who presented the application and limited to the concrete and personal case envisaged. The responses to the ruling requests cannot be challenged.


Competent figure

By resolution of the City Council n. 73 of 27/04/2017, the Municipality of Bra has identified, as of 01.05.2017, Dr. Claudio Chianese, Secretary General 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 figure for the assessment of the complaint and mediation in the tax field pursuant to 'Article 9 of the current “Municipal Regulation on the discipline of the right of tax rulings and mediation”.

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