Tax litigation begins with a complaint filed with the Administration (I). When the response received from the tax administration is not satisfactory to the plainant (tax payer), he can proceed to file a petition in an Administrative Court. (II). However, if the taxpayer so wishes, he or she may request an out-of-court settlement during the contentious stage. (III), or, in the case of penalties and interest on arrears, the administration’s indulgence in the form of an application for an ex gratia remission. (IV). Litigation over council taxes is governed by special rules. (V).
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