Published on 2 October 2026, Supreme Court ordinance n. 25428/2026 clarifies a key procedural issue in tax litigation: the domicile elected by the taxpayer in the first-instance tax commission (Commissione Tributaria Provinciale) remains effective for the notification of the appeal (appello) to the Regional Tax Commission (Commissione Tributaria Regionale), even if the appeal is filed by the Revenue Agency. Moreover, the elected domicile can be indicated at a third party (e.g., the taxpayer’s accountant’s office) and does not need to coincide with the defender’s office. This ruling simplifies the notification process and protects the taxpayer’s right to be informed.
Key Takeaways
- Continuity of Elected Domicile: The elected domicile (domicilio eletto) declared in the first-instance defense deed (costituzione in giudizio) produces effects for the entire duration of the proceedings, including the appeal phase. The party does not need to re-elect domicile for the appeal. This prevents procedural nullities due to failed notifications at outdated addresses.
- Third-Party Domicile Permitted: The Court explicitly allows the elected domicile to be at a professional’s office (commercialista, avvocato) even if that professional is not the appointed defender in the appeal. This is common practice for taxpayers who rely on their tax advisor for correspondence. The notification at that address is valid.
- Practical Implications for Tax Advisors: Advisors should ensure that the first-instance domicile election is carefully drafted, specifying a reliable address where the taxpayer (or the advisor) will actually receive documents throughout the potential appeal. They should also monitor the Appeal Court’s notification register to avoid missing deadlines. The ruling reduces the risk of default judgments due to notification defects.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement