- The request for a refund of taxes paid improperly must be submitted within 48 months of the payment according to art. 38 of DPR 602/73
- In some cases, it may be impossible to meet the deadline due to unforeseen circumstances
- Art. 21 of DLgs. 546/92 states that the request for refund cannot be made after two years from the payment
- This rule applies when the right to a refund arises from an event after the payment
- The Agenzia delle Entrate clarified that in case of overpaid taxes due to a court ruling, the taxpayer is entitled to a refund under art. 21 of DLgs. 546/92
- The deadline for the request starts from the finalization of the court ruling
- In a specific case, the overpayment was due to a public entity calculating IRAP incorrectly using the retributive method.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
