The file that does not include the calculation of the interest on the claimed debt
February 27, 2019
The file that does not include the calculation of the interest on the claimed tax debt is null, as it does not allow the tax payer who has received it to verify the correctness of the administration’s claim and therefore to defend itself adequately. To confirm this interesting principle is the Court of Cassation with the ordinance 10481. The matter originates from an assessment for major IRPEF notified to a taxpayer. The tax deed was challenged on the merits and subsequently became final, following an irrevocable sentence.
The Inland Revenue Agency thus proceeded with the definitive registration of the sums in question and the collection agent notified the payment card, which was challenged by the tax payer.
Among the exceptions raised in the appeal, it was noted that the deed did not indicate the criteria for calculating the interest due. From this point of view (and therefore limited to interests) the Regional Commission considered the nullity folder. The Agency then appealed to cassation, in short, complaining that no explanation of the criteria for calculating the interest in question was necessary for at least two reasons: they are rigidly predetermined by law and then the file is drawn up according to a ministerial model that does not this specification.
The Court of Cassation rejected the appeal, confirming the decision of the Regional Tax Commission. In particular, according to the judges of legitimacy, the payment card must justify the interest accrued on the tax debt, as the tax payer must be able to verify the correctness of the calculation.
The expressed principle is important and confirms what has already been stated in the past by some judgments of the Supreme Court. For example, in the judgment of 5554/2017, the judges of legitimacy considered the interpretation of the CTR to be correct, according to which the folder containing only the total amount of interest due must be canceled, without indicating the methods by which this amount was reached, and not even specifying the individual rates taken based on the various years.
It was in that circumstance that the reference to the imposition of Article 20 of Presidential Decree no. 602/73, according to which on taxes or on higher taxes due on the basis of liquidation and formal control of the declaration or the official assessment, from the day following the payment due date and up to the delivery date to the concession holder of the roles in which these taxes are recorded, interest at the rate of 4 percent per annum. This is because the amount of interest is not questioned, but precisely the way in which the total reported in the folder is calculated.