The Second-Instance Lazio Tax Justice Court upheld MES’s appeal, overturning the first-instance decision that had dismissed the company’s challenge against a tax assessment notice issued without prior service of the PVC.
In particular, the Court held that the finality of the assessment against a third-party company, distinct from the appellant and to which the PVC had been served, does not automatically produce effects vis-à-vis MES. The Court confirmed that MES is entitled to challenge the findings originally raised against the inactive taxpayer.
DWF acted with a team comprising Counsel Giangiuseppe Corigliano and Associate Dalila Bonfissuto.
