The registration of a mortgage by Equitalia on the taxpayer’s properties for a value greater than double the amount claimed by the Tax Office violates the principles of proportionality and reasonableness and is therefore illegitimate in the part exceeding the limit imposed by law. In fact, according to paragraph 1 of the art. 77 of.

The Fisco is always obliged to confront the tax payer before issuing a deed against him (for example a tax assessment, a mortgage registration, an administrative detention, etc …). The right to the adversarial, in fact, represents a means of protecting the taxpayer’s reasons as well as an instrument of guaranteeing the “just proceeding”, therefore,.

Sorry, this entry is only available in Italian.

Sorry, this entry is only available in Italian.

Sorry, this entry is only available in Italian.

Sorry, this entry is only available in Italian.