Jun 26


Once again, the judges declared illegitimate the late check-in file sent by Equitalia, thereby sanctioning the debt cancellation with the Tax Authority.
This is in fact the principle reaffirmed by the Provincial Tax Commission of Lodi, which recently accepted the appeal filed by a taxpayer against a tax file notified by Equitalia beyond the terms of the law (see judgment n.92 / 1 / 2016 of Lodi CTP, Chairman Dr. Franco MATACCHIONI, filed in secretariat on 5 September 2016 and freely visible on www.studiolegalesances.it - ​​Documents section).
Specifically, the LJU judges found that "the notification of the opposite note, with tax records relating to the 2010 tax year, was made on 15.10.15, and therefore the deadline for sending the act expired ".
In the case at hand, Equitalia had notified a company of a tax document with about one year of delay in respect of the maximum period allowed by law (time limit laid down in Article 25 of the Italian Civil Code) of 29 September 1973, No.602.
For this reason, the taxpayer, defended by the Avv. Matteo SANCES and Dr Donatella Dragone, challenged that payment file before the Provincial Tax Commission of Lodi, alleging that the claim was unlawful following the late notification of the act.
The appeal was received by the Provincial Tax Commission, which recognized the duty of the concessionaire to notify, pursuant to art. 25 of D.P.R. 29 September 1973, No.602, "... the payment order to the debtor who is a member of the penitentiary ... by the end of the 31st December: a) of the third year following the filing of the declaration of income ...".
In this respect, Sances "it is necessary to point out that this judgment is not unique in its nature but rather follows the line taken by other Lombard judges that we have already been able to point out, such as the judgment of the Provincial Tax Commission of Pavia No 283/03/14 Or the ruling of the Regional Tax Commission of Milan no. 3966/11/15 "(this judgment is also available on www.studiolegalesances.it - ​​Documents section).
In the light of the foregoing, therefore, we hope that the Recurring Agent will observe the deadlines set by the law and avoid claiming manifestly unlawful sums.
Dr. Hiroshi Pisanello