Decision no. 48/2/2026 addresses, apparently for the first time since the entry into force of Article 6-bis of Law no. 212/2000, the consequences of serving a tax assessment notice before the expiry of the 60-day period following notification of the draft assessment, even though the taxpayer had already submitted its observations. The ruling annuls the assessment, following the approach developed under the former Article 12(7) of the Italian Taxpayers’ Statute, while leaving open certain issues concerning the nature of the defect, the applicability of the “resistance test” and the relevance of reasons of urgency.
Published in La Circolare Tributaria no. 30/2026 by Euroconference.
