Even in the presence of an explicit request for automatic evaluation by the taxpayer, in the context of a real estate sale, the Office - even through the notice of assessment - is required to specify the values \u200b\u200bof classes proposed for the property sold. To support regional courts are the Puglia (Apulia Ctr, a branch of Lecce, Case No. 310-22-08, section 22) and thus introduce an additional key to understanding the complicated case concerning the proper management of the procedure introduced by 'Article 12 of Law 154/88. The case In the case addressed by the Tax Commission regional courts of Puglia have examined the transfer of property by a taxpayer who - as is still often - was devoid of cadastral income. In the context of the act of sale, the parties state that they want the benefit of automatic evaluation system provided by the said Article 12. This procedure is part of the broader legislation aimed at facilitating the relationship between taxpayers and tax authorities that it is precisely in order to avoid significant litigation involving actions assessed by the tax offices, provides, in Article 52, paragraph 4 of the Consolidated No 131, 26 April 1986, a benchmark for automatic evaluation. More specifically, through the application of automatic evaluation, has allowed the taxpayer in respect of a property not yet surveyed, the final determination of tax base for the various indirect taxes affecting the sale, according to the cadastral income to be allocated by the Land with payment of more tax due without penalties, at a later time of sale. Even in this case processed by the Commission in Puglia, therefore, the Office will recalculate the tax due, based on the attributed income tax, and require the payment by notification of a notice of liquidation. This last element - as in many other cases - triggers the dispute between the taxpayer and the tax office. The issue, widely discussed in doctrine and jurisprudence, focuses around whether or not to precede the award of the new tax assessment notice containing a specific data register of the Class. The position expressed by the taxpayer was based on the need for such an introductory note, unlike the Office, however, considered sufficient notice and comprehensive settlement. The Supreme Court on this point must be emphasized the favorable financial administration by the courts of review. The ruling of September 10, 2003 No 13241 Supreme Court, for example, argued that "if the purchaser (...) (...) Has declared a wish to avail themselves of the automatic evaluation (...) the Office shall collect the tax due with greater notice of assessment without being required to give notice of assessment, since the settlement is In this case, based on the desire of the taxpayer subject to the policy of valuation of the table. " Accordingly, the sentence continues, "is not necessary, before the notification of the notice of liquidation, to the separate service of the document class of the property with the award on cadastral income, such acts could be incorporated in the notice settlement whereby the Office shall greater recovery of tax due, so as to allow the information to the taxpayer and to allow the appeal of the same opinion. " However, the Regional Commission, the Commission considered an appeal from Puglia to endorse the view of the taxpayer. This is because, say the judges, the Office notified in the notice of liquidation there is no trace of the class data, because of the higher tax only claim the event, limited in this way, the right to information and protection of the taxpayer .
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