Italian Court clarifies rules on tax refund silence

The Italian Court of Cassation (Cassazione n. 20406/2026) has clarified the legal implications of administrative silence regarding tax refund requests. When a tax administration fails to respond to a valid refund or self-remedy application within 90 days, it constitutes a ‘silenzio-rifiuto’ (tacit refusal).

Once this tacit refusal is formed, taxpayers—including both individuals and companies—have the right to appeal to a tax judge. This right to appeal remains valid until the statute of limitations for the refund itself has expired. The ruling specifies that merely interlocutory communications from the administration do not necessarily prevent the formation of this tacit refusal.