Mar 6


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 for the use of certified electronic mail (68/2005 DPR).

Currently, in fact, part of the tax process can be notified via pec only communications made by the Secretariats of the Tax Commission.

This is what is stipulated by the Regional Tax Commission of Puglia, with a recent ruling, has declared inadmissible the appeal brought by the tax authorities against a judgment of first instance with which it had been canceled two notices of assessment issued in respect of a taxpayer (Decision No. .2364 / 13/2016 filed in the secretariat on 12.10.2016, President Dott. Gaetano DE BARI).

Specifically, the Customs Department had notified Salento association two assessments with which rideterminava, be borne by the taxpayer, a greater tax base for the application single tax for betting on sporting events. Following this, the Association formally submitted an appeal was received by the Provincial Tax Commission of Bari.

Against that decision to the Office appealed notifying, however, the Act thereto via pec.

The taxpayer, through his lawyers the lawyer. Ivan Paladini and the lawyer. Matthew Sances, it observed that such a defect notification, which was also recognized by the judges of the Regional Tax Commission of Bari.

The latter, in fact, totally accepting the submissions of the association, they said that “what determines the admissibility of the appeal is that an appeal of the sentence was carried out by so different from what establishes the combined provisions of art.53, paragraph 2, and 20, paragraphs 1 and 2, of Legislative Decree no. 546/92. It should be noted, in fact, that for the notification of complaints and appeals by e-mail certified, still currently exists an express exclusion under Article 16 paragraph 4 of the Regulation laying down rules for the use of certified electronic mail … ».

In light of the above, therefore, the notification of the act pec appeal determines the inadmissibility of the latter.

Finally, at the point it is noted that, on an experimental basis, has been extended to the parties the opportunity to serve the legal documents via pec only in the lawsuits filed before the Tax Commission of Umbria and that of Friuli Venezia Giulia.

Dr. Hiroshi Pisanello

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