I happened, in recent days to read sending the news, by Equitalia, the so-called "folders crazy" and as a lawyer specializing in tax law, I would give some advice to those who would be recipients of these acts.
There are various types of "folders crazy": those that require payment of a sum relating to a tax or penalty that has already been paid and those that show a disproportionate amount to the tax you pay.
In the first case, you just go to the office where the tax or penalty shall refer, with receipt of payment and request, by an instance of self-cancellation folder.
In the second case, you should carefully check the amounts and possibly ask for clarification that the Office has issued the list or Equitalia. If the figures are manifestly out of proportion, most likely the folder will be partially or completely annulled. Again, the request for cancellation will be done through an instance of self-defense.
If, however, the recipient of the Office of the penalty charge or refuse to cancel the role, you should complain to the competent authorities, which may be the Justice of the Peace, the Court or the Tax Commission according to the type of tax or sanction required.
E ', however, important to keep in mind that if the folder does not contain, in a clear and understandable statement of the type and amount of the charge, the same is void.
There are, then, with folders which are required appropriations for taxes or penalties already prescribed. For every claim there are different terms of limitation. For example, to the administrative sanctions resulting from violation of the Highway Code, the limitation period is 5 years from the date on which the violation occurred. Therefore, if that period has elapsed without interrupting acts are performed, the appropriations for such sanctions can not be collected. In this case, however, unlikely that the authority that issued the penalty will clear the role and will therefore be necessary to appeal.
I happened, for example, a client of mine who had to pay about € 18,000.00, he has paid (only) € 4,500.00, because most of the penalties was barred.
It 'important to act immediately on receipt of payment forms, as if the period within which to appeal or otherwise, to oppose the same, the folder becomes final, it is also important to rely on experts, especially if the amounts are substantial.
If you get, then, annulment folder, you should be issued with a certificate of the future relief. In this way there will be no discussion.
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