Modificazione, integrazione dell'accertamento e riduzione della pretesa impositiva mediante atto di autotutela

In the decision analysed, the Supreme Court establishes the following principle of law: the integration or modification of the original assessment notice gives rise to ta new claim, the formalization of which must be entrusted, as a guarantee for the taxpayer, to an act which replaces the first and which indicates the new elements of? knowledge has arisen. This setting, pursuant to art. 43, paragraph 3, Presidential Decree n. 600/73, applies to upward revisions of the tax claim; on the contrary, the mere reductions do not require particular forms or reasons, unless they are based on innovative elements capable of modifying the very basis of the tax relationship, as resulting from the original act.