Appeal against a decision

Latest update: 12/12/2020

Taxpayers may appeal a decision to suspend or deny refund within 60 days from being notified of the decision. The appeal must be made to the tax court (Commissione Tributaria) with jurisdiction on the taxpayer’s tax domicile. Taxpayers may also lodge an appeal in the absence of an express refusal, 90 days after submitting the refund application (implied refusal).

Disputes concerning amounts of up to EUR 20 000 are handled by means of a mediation procedure with the Revenue Agency.