Tax self-defense

The Administration can prevent litigation by canceling, partially or totally, its own acts vitiated by the presence of errors.

The citizen can propose a self-defense request for the revision of the act. The same office that issued the document will carry out the necessary checks and, if the conditions are met, will be able to rectify, cancel or confirm it.

To exercise self-defense in the foreseen cases, consult the section Use the services.

The annulment of the illegitimate act automatically entails the annulment of the acts related to it. For example, the withdrawal of an unfounded assessment notice entails for the Administration:

  • the cancellation of the subsequent registration on the roll and the related executive titles
  • the obligation to repay the sums collected relating to the canceled documents.

The presentation of the request for self-defense does not prejudice or suspend the right to appeal.

The annulment of the illegitimate act can also be carried out if:

  • judgment is pending
  • the act has now become definitive due to the expiry of the deadlines for appeal, provided that the tax basis is totally or partially lacking
  • the taxpayer lodged an appeal and this was rejected for formal reasons (inadmissibility, inadmissibility, inadmissibility) with a final ruling, provided that the tax basis was totally or partially lacking.

Use the services

Updated: 13/12/2021