from “Affaritaliani.it” of 11/07/2017 – EU law and the case law of the European Union becomes more and more incisive in the legal situations of individual EU states. The pre-eminence of Community law has been established nationally since the early 1980s, thanks to the recognition by the Constitutional Court of the primacy of European Union.

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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.