Documenti



March 6

APPEAL OF THE FISCO UNACCEPTABLE IF NOTIFIED VIA PEC

It is inadmissible to the writ of appeal served by certified mail since this method of service that contrasts with both the rules governing the tax process (in particular the combined provisions of art. 53, paragraph 2, and 20, paragraph 1 and 2, Legislative Decree no. 546/92), both with the provisions contained in the rules.