Registration tax payment notice notified in the sixty days following the tax audit conclusion

Annulment of the act set by the Supreme Court.

2011-2018

The Firm assisted an Italian company, important player at local level operating in the energy distribution sector, in a lawsuit against a proportional stamp duty payment notice issued by the Italian tax agency.

At the end of a tax audit carried out at the company’s headquarters, the tax agency challenged to the company the realization of a transfer of a business unit occurred – according to the tax authorities – through the transfer of the business unit in to a new-co, followed by the sale of the shares representing the entire new-co capital and merger between the assignee and the transferee.

However, the tax payment notice was notified in violation of art. 12, paragraph 7 of the Taxpayers’ Statute (introduced by Law 212/2000).

The Firm successfully sustained the above illegitimacy ground, along with other merit reasons, during the entire duration of the trial until the final ruling of the Supreme Court favourable to the Client.