Court of Tax Justice of Milan - sentence no. 1170/2020 cancellation of the assessment notice from the Revenue Agency, worth around 40,000,000.00, due to failure to notify the same

The story:

A taxpayer, with the patronage of the undersigned lawyer, brought an action before the Provincial Tax Commission of Milan, now the Court of Tax Justice, in order to obtain the annulment of notices of assessment, worth around 40 million euros, and of which she had become aware only by making a request for role extracts. The appellant therefore requested the annulment of the notice of assessment, pleading the non-existence of the notification, the forfeiture of the power of assessment, and in any case the statute of limitations of the tax claim. The Agenzia delle Entrate appeared, pleading the lateness of the action and the regularity of the notification which, in its opinion, had been correctly carried out at the place of effective residence, rather than at the registered residence.

THE SENTENCE:

The Court of Tax Justice of Milan with sentence no. 1170/2020, noting that the Revenue Agency had not provided proof that the taxpayer had actual residence at the place of the attempted notification, accepted the request proposed by the appellant, defended by the undersigned attorney, and canceled the notice of assessment of the value of approximately 40,000,000 million euros, ordering the Revenue Agency to reimburse the costs of the litigation.