- Art. 1 comma 640 of L. 190/2014 states that for an amended declaration, the notification period for the payment notice starts from the date of the amendment, but only for regenerated elements.
- The Court of Cassation, in ruling n. 11596 of May 3, emphasizes that the reopening of terms should concern only regenerated elements, not the entire declaration.
- In the specific case involving the then-current UNICO model, some tax deductions were modified through an amendment, while the payment notice concerned VAT.
- The notification period for the payment notice from automatic liquidation for VAT should refer to the original declaration.
- It is clear that the regenerated elements were not part of the first declaration, as the UNICO model did not remove the autonomy of individual declarations contained within it.
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.
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