Italian tax court declares process extinguished under Art. 6 of D.L. 119/2018 due to prior payment exceeding tax debt.

The Corte di Cassazione declared the tax litigation extinguished because the taxpayer had already paid an amount exceeding the assessed debt before the hearing. The taxpayer formally requested process termination under Article 6 of D.L. 119/2018, citing prior payments made to achieve a simplified settlement. Since the tax authority raised no objections, the court ruled the dispute definitively closed and assigned litigation costs to the party who advanced them.