How to defend yourself against payment folders

This work, updated with recent case law, deals with practical cases of appeals against tax bills. The first part explains the procedure of role-based collection in which the tax bill is included. The tax bill constitutes an administrative measure that summarizes in a single act the function of enforcement title and precept, by which the debtor is ordered to pay sums due for taxes, fees, penalties, social security debts etc. This is followed by a description of the constituent elements of the tax bill, illustrating the components of the model in force since September 30, 2010, as well as an outline of the statute of limitations and limitation periods within which the tax bill must be served on its addressee. The stages of the collection procedure, components, time and manner of service of the payment notice, analysis of the flaws affecting the validity and existence of the enforcement order under comment are identified. The second part is devoted to the argumentation of practical cases of appeals against tax bills, in order to suggest to the reader adequate means of protection in the face of manifestly illegitimate bills. Hypotheses of appeal against tax bills of singular interest are analyzed, which are intended to be an aid, for the taxpayer or the lawyer, in formulating a line of defense. The attached Cd-Rom contains the fillable and printable form.

AuthorNunzio Santi Di Paola
Year of publication1st edition (May 1, 2011)
Publishing houseMaggioli Publisher
Pages360
en_USEnglish