Module 121 min2284 wordsFree — no account
The prior hearing: what to do when a draft assessment arrives
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — Law 212/2000, Art. 6-bis (hearing principle), current version with the Decree-Law 39/2024 update — verified on September 25, 2026
- Agenzia delle Entrate — Taxpayer rights (Charter, information, reasons, good faith) — verified on September 25, 2026
- Agenzia delle Entrate — Negotiated settlement (penalty reduction, instalments, deadlines) — verified on September 25, 2026
- Agenzia delle Entrate — Acceptance of the assessment (acquiescenza) — verified on September 25, 2026
- Agenzia delle Entrate — Irregularity notices, what they are (not appealable on their own) — verified on September 25, 2026
Contents linked from this module
- Putting a missed Italian tax payment right with ravvedimento operoso
When it pays to correct a mistake yourself before the Agenzia opens a check, and with which reduced penalties.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.