Supreme Court upholds nullity of tax assessment in Lamberti dispute over tax loss utilization

The Italian Supreme Court of Cassation has ruled in favor of Lamberti S.p.a. in a tax dispute against the Italian Revenue Agency (Agenzia delle Entrate), dismissing the agency's appeal and confirming the nullity of a previous tax assessment notice. The case centered on the alleged undue utilization of tax losses by a consolidated entity and the procedural requirements for tax notifications.

The court upheld the decision that the assessment notice was void due to a lack of sufficient motivation regarding the grounds for the recovery of higher taxes. In its ruling, the Supreme Court clarified that the validity of an assessment cannot be justified by the fact that the taxpayer managed to defend itself in court despite being kept in the dark about the specific reasons for the tax recovery. Following the dismissal of the appeal, the Revenue Agency was ordered to pay all litigation costs.

Lamberti S.p.a. was represented throughout the proceedings before the Supreme Court by Pirola Pennuto Zei & Associati, with a team led by partner Tonio Di Iacovo and counsel Delia Berto.