Menu della sezione Personal Income Tax - Irpef
Personal Income Tax - Irpef
Espandi menu contestuale
- What it is
- General rules for individuals
- Pensioners from other EU countries
- Tax residence for pensioners from other EU countries
- Taxation of pensions received from other EU countries
- Special cases
- Personal income tax rates and relief
- How and when to file a tax return
- Paying personal income tax
- How to challenge a tax assessment
- Cross-border commuters
- Double taxation agreements
- Relevant legislation
How to challenge a tax assessment
Latest update: 12/12/2020
Taxpayers who wish to challenge a decision issued by the Revenue Agency regarding the assessment of the taxes must pay may lodge an appeal with the competent Provincial Tax Court, which is indicated in the communication received together with information on how to appeal.
A standard fee(IT), which varies depending on the value of the dispute, based on the amounts provided for in Article 13(6-quater) of Presidential Decree 115/2002(IT), is payable before the proceedings are brought before the Tax Court.
General information and rules are the same as for individuals.
More detailed information can be found in the Disputes and settlement measures(IT) section.
Link correlati
- Contact Assistance Services
- Personal income tax return
- Imposta sul reddito delle persone fisiche (Irpef) – versione in italiano