Can the surcharge of late payment be requested without having notified the taxpayer prior to the enforcement order?

Clarify your doubts by consulting your particular case


This is precisely one of the new aspects of the recent partial reform of the General Tax Law. The issue had and has an undeniable importance. Suppose a taxpayer receives a settlement withdrawn by the Administration (assumption a) of paragraph 2.2) and, whatever the reason, makes the entry after the deadline but before the Administration has notified the enforcement order.

So far, both the courts and the Doctrine were inclined to reject the possibility that the administration could, in this case, demand surcharge for late payment. Personally, our position is clearly aligned with this thesis.

With the partial reform of the Law, the situation changes: the Act states that "the surcharge (of late payment) will be 10 percent when the unpaid tax debt is met before it has been notified to the debtor and the enforcement order. In such a case, the interest in arrears will not be demandable. "

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