- The Italian Revenue Agency clarified that abnormal reimbursement cannot be used to overcome the expiration of the deadline for the exercise of the right to deduction if the deadline has passed due to the taxpayer’s negligence.
- Abnormal reimbursement can be used when the taxpayer is not authorized to issue a decrease variation note for reasons beyond their control.
Source: ipsoa.it
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.
