Appeal to the Tax Commission
How to challenge tax assessment notices, tax payment notices (cartella) and acts of the Italian Revenue Agency (Agenzia delle Entrate) before the Tax Courts (Corti di Giustizia Tributaria), formerly the Tax Commissions. Time limits, costs, stages and litigation strategy.
In Brief
An appeal to the Tax Commission (now the Tax Court (Corte di Giustizia Tributaria)) must be brought within 60 days of service of the act, served on the taxing authority by certified email (PEC) and filed electronically through the electronic tax court filing system (PTT) within 30 days. For disputes exceeding €3,000, representation by a lawyer or another authorised representative is mandatory. First-instance proceedings take an average of 12–24 months.
What an Appeal to the Tax Commission Means Today
Since 16 September 2022, under Legge 130/2022, the former Provincial and Regional Tax Commissions have been replaced by the Tax Courts (Corti di Giustizia Tributaria) of first and second instance. The term "appeal to the Tax Commission" is still commonly used, but technically the correct term is now an appeal before the competent Tax Court (Corte di Giustizia Tributaria).
The reform introduced the role of the professional tax judge, recruited through a competitive examination and employed full-time, to progressively replace honorary judges. D.Lgs. 220/2023 completed the overhaul: abolition of mandatory tax mediation, introduction of written witness evidence, extension of judicial conciliation and strengthening of the right to be heard before an act is issued. For taxpayers, this means new opportunities for defending their position, but also stricter procedural rules.
The Four Stages of a Tax Appeal
Service of the Appeal on the Taxing Authority
Within 60 days of service of the act
The appeal is served by certified email (PEC) on the Italian Revenue Agency (Agenzia delle Entrate), the Italian Tax Collection Agency (ADER) or the local authority that issued the act. The date of service is the starting point for the time limit for entering an appearance.
Electronic Filing Through the PTT
Within 30 days of service of the appeal
The appellant enters an appearance by filing the appeal, proof of service, the authority to act, the challenged act and all supporting documents. The system issues an acceptance receipt.
Entry of Appearance by the Respondent Authority
Within 60 days of service of the appeal
The taxing authority files its submissions in defence. The appellant may reply by written submissions within the statutory time limits.
Hearing and Judgment
Mediamente 12-24 mesi
A public hearing (on request) or consideration in chambers. The judgment is filed and notified to the parties by certified email (PEC). The shorter time limit for appealing runs from service of the judgment.
Appealable Acts: What You Can Challenge
art. 19 of D.Lgs. 546/1992 provides an exhaustive list of the acts against which an appeal may be brought before the Tax Courts (Corti di Giustizia Tributaria). Case law has extended the list through interpretation, allowing appeals against ‘atypical’ acts that definitively affect the taxpayer’s position.
- Tax assessment and adjustment notices (personal income tax (IRPEF), corporate income tax (IRES), VAT, IRAP, registration tax)
- Tax calculation notices and penalty notices
- Tax payment notices (cartella) and tax collection rolls
- Formal demands for payment (art. 50 DPR 602/1973)
- Registration of a tax mortgage (ipoteca) and administrative vehicle seizure (fermo amministrativo)
- Express or deemed refusal of refund applications
- Appealable refusal of a self-correction request (autotutela) (Cass. SS.UU. 7388/2007)
- Recovery notices for tax credits improperly offset
- Atti relativi a tributi locali (IMU, TARI, addizionali)
Costs of a Tax Appeal in 2026
The main initial cost is the unified tax court fee, calculated by reference to the value of the dispute (the amount contested, excluding penalties and interest where only the tax is disputed).
| Value of the Dispute | Unified Court Fee |
|---|---|
| Fino a 2.582,28 € | 30 € |
| 2.582 – 5.000 € | 60 € |
| 5.000 – 25.000 € | 120 € |
| 25.000 – 75.000 € | 250 € |
| 75.000 – 200.000 € | 500 € |
| Oltre 200.000 € | 1.500 € |
Additional costs include the representative’s fees (based on the parameters in DM 55/2014, which may be reduced or increased according to complexity) and any expert advice commissioned by the party. If the appeal is unsuccessful, the court orders the losing party to pay the other party's litigation costs, unless it gives reasons for apportioning costs differently: a preliminary risk assessment is therefore an essential part of the strategy.
Stay of Enforcement of the Challenged Act
An appeal does not automatically stay enforcement of the act. To prevent the Italian Tax Collection Agency (ADER) from initiating attachments during the proceedings, it is necessary to apply for sospensiva ex art. 47 D.Lgs. 546/1992, demonstrating both fumus boni iuris (the apparent merits of the appeal) and periculum in mora (the risk of serious and irreparable harm).
The court decides in chambers within 180 days of the application being filed. In cases of extreme urgency, a stay may be requested inaudita altera parte (a decision by the President sitting alone, subject to confirmation by the panel). Once granted, the stay binds the Italian Tax Collection Agency (ADER) until the decision on the merits.
Frequently Asked Questions
You Have 60 Days to Appeal
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