Italy's Supreme Court (Corte di Cassazione) has issued a landmark ruling (Ruling No. 20476 of 2025) that alters the conventional understanding of tax debt collection concerning old, seemingly prescribed tax bills. This judgment introduces an innovative principle that could significantly impact taxpayers: failure to appeal a payment notice for an expired tax bill can transform a non-collectible debt into a collectible one.

The issue arises when a taxpayer receives a payment reminder related to a tax bill notified many years prior, often exceeding ten years. The common belief was that such debts were prescribed and no longer collectible. However, the Supreme Court has overturned this established conviction with its 2025 pronouncement: if the taxpayer does not contest the notice within 60 days, the prescribed debt can be effectively revived and become collectible again.

The failure to appeal is interpreted as tacit acceptance of the Agenzia delle Entrate-Riscossione's (Italian Tax Collection Agency) claim, establishing what the Court has termed a "sanatoria per inerzia" or "settlement by inertia." This means that the statute of limitations, which should have extinguished the debt, is effectively nullified by the taxpayer's inaction – their failure to respond or pay. Previously, even after a late reminder, taxpayers might have waited for events like seizures or foreclosures to object to the debt, as these actions had limited timeframes. Now, the Court emphasizes that this strategy is risky: silence in the face of a payment notice is sufficient to reactivate the debt, making it definitively collectible and incontestable.

Regional Perspective

Italy's Supreme Court ruling offers a unique, localized perspective. The failure to appeal a payment notice for old tax bills, even if seemingly prescribed, can render those debts enforceable. This reflects a strict legal approach to taxpayer obligations, requiring proactive engagement with governmental claims, even those that appear invalid at first glance.

Immediate Implications

Italian taxpayers must review any old payment notices they have received, particularly those concerning past debts, and verify the prescription status.
Failure to respond or appeal a payment notice within 60 days of receipt could lead to the revival of a prescribed debt, making it payable.
Appeals against payment notices should be lodged not only for prescription but also for any formal defects, such as notification errors or calculation mistakes, within the stipulated timeframe.

Analysis

This judicial precedent highlights the critical importance of vigilance and prompt action by taxpayers in Italy. The principle of "settlement by inertia" marks a significant shift, as mere prescription is no longer sufficient grounds for debt relief if no legal action is taken. Failure to contest claims, even those that appear invalid, implies tacit acceptance. This underscores the necessity of consulting with experts in tax litigation to assess situations and file timely appeals, preventing non-collectible debts from becoming confirmed liabilities.