The self-defense and the Revenue Agency
The self-defense is the possibility that every public administration has to correct its own errors without the need for a judicial decision.
The Revenue Agency makes the correction either on request of the taxpayer or on its own initiative. It is not necessary for the taxpayer to have submitted an appeal to the Tax Commission. Any deed which in itself has the potential of harming the interests of the taxpayer can be the object of re-examination.
The same office that issued the deed is competent to annul an unlawful deed. In the event that the office omits to follow up the annulment without justified reason, the Regional Direction on which the office depends can do so instead.
Attached you can find a deepening report on the topi,also published on ilTributario.it, specialized portal by the publisher Giuffrè.