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The amnesty excludes refund IRAP

For the Court of Cassation (3682/07 ruling filed Friday, February 16) the submission of the application for amnesty precludes the possibility of reimbursement of IRAP. The case concerns the appeal of the denial of reimbursement asked by a professional on IRAP 1998 and 1999. The professional, even though it did not have to pay the tax, had taken his (later) application for amnesty in accordance with Article 9 of Law 289/02 (Budget 2003). The Court held that the amnesty "puts the taxpayer facing a choice between different treatments and that do not intersect one another, or cultivate controversy in the ordinary way, obtaining, where case, refunds of amounts paid or pay the amount due for the definition facilitated but without the possibility of reflections or interference with what may have already paid on the line of ordinary proceedings (in this regard have also cited the rulings of the Supreme Court of 195 and 15635 2004, 3163 1997, 3273, 1996). The Court, moreover, is irrelevant for the purposes of this dispute, "the provision of the last sentence of paragraph 9 of Article 9, L. No 289/2002, which rules out that the amnesty itself has an effect only on amending the amount of any refunds and credits from (...) returns submitted by the taxpayer, in the sense that the amnesty does not require the taxpayer to waiver of the claim presented therein, nor preclude the administration to repay it if it considers it justified, or to establish the fee is not refundable (see Constitutional Court. ord. No 340/2005). "If you can share the Court's conclusions in related to the fact that the submission of the application for amnesty precludes the establishment of a dispute over a tax debenza not crystallized in the declaration, it does not seem that we can share the latest allegations riportate tra virgolette in relazione alla possibilità, da parte dell'ufficio, di non rimborsare il credito risultante dalla dichiarazione, con il richiamo all'ordinanza 340/05 della Corte Costituzionale, che già è stata oggetto di commento su queste pagine.Infatti, il comma 9 dell'articolo 9 della legge 289/02 dispone che la presentazione della dichiarazione integrativa non modifica l'importo di eventuali rimborsi e crediti risultanti dalle dichiarazioni e che la dichiarazione integrativa non costituisce titolo per il rimborso di crediti d'imposta precedentemente non dichiarati.Questo sta a significare che il condono tombale cristallizza l'eventuale credito indicato in dichiarazione, per cui l'ufficio non può metterlo in discussione e accertarne the rimborsabilità.È not true, however, that once the relationship is defined by the tax amnesty, the taxpayer, as has been rightly highlighted by the decision 3682/2007, can not call into question filed for reimbursement of taxes defined that does not consider this fact. And this regardless of whether the request for reimbursement was made before or after the 3682/2007 condono.Bisogna noted that the ruling does not apply if the person who made the statement IRAP, which, however, not considered due to tribute, has indicated a tax base equivalent to zero. In this case, if amnesty was introduced, the ratio of tax to be regarded as defined.

Accountant Olbia