Agenzia delle Entrate-Riscossione

Italian judicial rulings on administrative silence

2 clusters · 5 sources · last updated 1 day ago

Latest: Italian Court clarifies rules on tax refund silence

The Italian Court of Cassation has clarified the legal implications of administrative silence regarding tax refund requests. Under ruling n. 20406/2026, if a tax administration fails to respond to a valid refund or self-

Italy Rottamazione‑Quinquies tax amnesty

9 clusters · 52 sources · last updated 2 days ago

Latest: Italy tax deadlines: 730 filings and Rottamazione Quinquies due September 30

Following the 2026 budget law, the Rottamazione‑quinquies scheme lets taxpayers settle municipal debts from 2000‑2023 by paying only principal and notification fees, with penalties and interest waived. The first‑installm

Italy fiscal reform and tax collection activities

2 clusters · 6 sources · last updated 7 days ago

Latest: Italy's Revenue Agency resumes tax controls and collection activities

Italy is navigating fiscal changes following the Meloni government’s tax reform, which introduced new consolidated texts on income tax and assessment measures via Decree Law n. 38 of 2026. While intended to simplify the

Italian tax litigation and assessment regulations

2 clusters · 3 sources · last updated 14 days ago

Latest: Italian Court rules tax appeals using private lawyers inadmissible without justification

Legal and regulatory developments in Italy have addressed various aspects of tax assessment and litigation procedures. Initial judicial clarifications from the Court of Cassation established that while judges have the au

Tax amnesty programs in Sicily

3 clusters · 14 sources · last updated 20 days ago

Latest: Italy tax enforcement procedures and Sicilian tax amnesty

Tax amnesty programs have been implemented at both the municipal and regional levels in Sicily to assist taxpayers in regularizing unpaid debts without penalties or interest. In the municipality of Sciacca, the “definiz