Ban on late evidences for non-collaborative taxpayers

The Supreme Court by Ordinance n. 4001 on 19th February 2018 stated that the documentation not timely produced to the tax Authority pursuant to art. 32 Presidential Decree n. 600/1973 is not an admissibile evidence.

Only if taxpayers proof they’re not guilty they can produce the documentation with the appeal as expressly provided by the last paragraph of art. 32 DPR 600/1973.