A company has paid 3 penalties for not having communicated invoices, through electronic means, to the Tax and Customs Authority (AT), for the periods 2013/04, 2013/05 and 2013/06, amounting to € 376,50, € 384,45 e € 376,50, respectively. (66) Following the Ombudsman’s intervention, and since the complainant company was not the issuer of the invoices, but the acquirer, the Director of the Tax Justice Department of Tax and Customs Authority finally decided to order the refund of the penalties paid. • b) Remarks Case Q-1461/14 Entity addressed: Municipal Real Estate Tax Department of AT (DSIMI). Date: 2016.05.30 Subject: Tax. Municipal Real Estate Tax (IMI). Safeguard clause foreseen in article 15 of the Decree-Law No. 287/2003, of 12 November. Real estate registered with flyer Sequence: Case closed. Question being monitored It arises from the complaint that AT did not consider the safeguard clause foreseen in article 15 of the Decree-Law No. 287/2003, of 12 November, regarding the IMI assessment of 2012 of a building which tax value was increased in the framework of the general evaluation of urban real estate. This clause, aiming to prevent sharp increases of the tax due in relation to the years 2012 and 2013, introduced a mechanism for phasing the increase, over the two years of the respective collection (2013 and 2014). In accordance with item c), paragraph 4, of the said article 15, the safeguard clause was not, however, applicable to real estate for which a change in the IMI taxpayer had occurred after December 31, 2011, except «death transfers which beneficiaries are spouses, descendants and ascendants, when they do not express a will otherwise». For not having complied with the declarative obligation imposed by article 23 of Decree-Law No. 287/2013, of 12 November, the complainant kept the real estate registered with the number of entry (flyer) until 2013, having only in such year promoted its identification with the respective tax identification number. The complainant was informed by AT that in such cases the safeguard clause was not applicable. Decree-Law No. 198/2012, of 24 August, establishes, namely, issuance control measures of invoices and other relevant documents and defines the shape of their communication to AT. (66)  120 |