The Court of Cassation, declaring inadmissible the appeal filed by the Revenue Agency, with order number 23163/2018, confirmed the sentence to compensate for the unjust damage caused by the negligent conduct of the counter operator, towards a citizen, for not having adequately informed him.
In particular, having completely omitted its duty to inform and not having considered the specifics of the specific case, it had engendered in the poor taxpayer the belief that, once admitted to the favorable taxation for his activity as a direct farmer, without the adequate documentation, no further compliance was necessary to avoid losing the benefit.
After two months, however, the taxpayer received the notice of liquidation of the higher taxation applied on the basis of the value declared at the bottom of the deed, considering the tax reduced to a fixed rate not applicable.
It seems right to me, therefore, that the tax authorities were ordered to compensate for the damage!
