Institutional portal - Municipality of Milan

Notification to the Municipality

The tax appeal must first be presented to the Municipality within 60 days from the notification of the act he intends to contest. 

 Filing with the Provincial Tax Commission

After 90 days have passed from its presentation to the Municipality without the acceptance of the complaint having been notified or without the mediation having been concluded, the taxpayer must file the appeal/complaint with the competent Provincial Tax Commission, with the accompanying documentation within the next 30 days

The 90 day deadline is suspended from August 1st to 31st.

Prior notification to the Municipality
For disputes with a value exceeding 50.000,00 euros the taxpayer, within 30 days from the date of notification or sending to the Municipality. must present an appeal directly to the competent Provincial Tax Commission, also notifying a copy to the Municipality.

In this case, the appeal to the Provincial Tax Commission must be presented within 60 days of notification of the document.

Constitution in court
The appellant, under penalty of inadmissibility, must appear in court by filing a copy of the appeal with the secretariat of the Provincial Tax Commission within 30 days from the date of notification or sending to the Municipality.