Italian tax court process extinguished due to failure to request simplified settlement within deadline.

The Supreme Court declared the tax litigation process extinguished because neither party requested the simplified settlement procedure before the December 2020 deadline. The taxpayer and the tax agency failed to submit the necessary application under Article 6, Paragraph 13 of Legislative Decree 119/2018, which automatically terminated the proceedings. Consequently, the court ruled that the process ended by expiration of time, leaving any advanced costs to the party who had prepaid them.