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Italy / Supreme Court, Joint Civil Chambers / 19667

Mirra v Equitalia Etr S.p.A

Policy area:
Taxation
Deciding Body type:
National Court/Tribunal
Deciding Body:
Italy / Supreme Court, Joint Civil Chambers
Type:
Decision
Decision date:
18/09/2014

Key facts of the case:

The plaintiff received a communication that a mortgage registration was undertaken by Equitalia, Italy’s public tax collection agency, for failure to pay debts owed to public administration companies for a total amount of EUR 35,113.07. The claim against this registration was rejected by the two lower tax courts. The claim raises several arguments against these decisions, one in particular focusing on the violation of the fundamental right of the person concerned to be informed before an unfavourable measure is taken by the administrative authorities against him/her.