tax notice and notification of change of residence
In the case of change of residence to verify the validity of the notification to the old address, it must refer to the following rules.
notifications made to the old address between 19.12.2003 and 03.07.2006 included
These notifications are void , Although it occurred a few days after a change of address. This is due to the Constitutional Court No 360 of 19.12.2003, which established that variations and modifications affect the taxpayer's address for service from the moment of change occurred registry and not from the sixtieth day following, as required by Article 60, last paragraph, Presidential Decree No. 600/1973, which was declared unconstitutional.
In this period of time, therefore, changes of address of the taxpayer produced immediate effect, without the obligation for the taxpayer, to communicate the change in the relevant department. Consequently, acts of investigation reported in this period to the old address of the taxpayer are zero.
notifications made to the old address later on 4.7.2006
after 4.7.2006, the address changes have effect after thirty days. Therefore, after that date, any notification to the old address shall be valid if made before the thirtieth day following the change in the future. This is because the
04.07.2006 entered into force on the dl 223/06 converted into Law 248/06, Article 37, paragraph 27, stipulates that "changes of address, the purpose of notification, have effect the thirtieth day after the registry change in the future or, legal persons and companies and entities without legal personality, the thirtieth day following the receipt by the office of communication required in the second paragraph of art. 36. If notification is not given the notification is validly executed in the municipality of residence for tax purposes resulting from the latest annual statement. "
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