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Refunds for businesses/taxpayers resident in Italy or with a fixed establishment in Italy
Appeal against a decision
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- Vat in Italy
- Claiming Vat refunds
- Refunds for businesses/taxpayers resident in Italy or with a fixed establishment in Italy
- Refunds for non-resident entities established in another EU Country
- Refunds for non-resident entities established in a non-EU Country
- Corporate Income Tax - Ires
- Corporate income tax return
- Regional production tax - Irap
- Advance rulings
- Double taxation relief
Appeal against a decision
Latest update: 11/02/2022
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 50 000 are handled by means of a mediation procedure with the Revenue Agency.
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