Pain Killer To Take Before Waxing

tax notice sent by post : New Case

Commissione Tributaria Regionale Lombardia-Milano, sez. XXII, sentenza 15.04.2010

Nuovo stop da parte dei giudici tributari alle cartelle esattoriali spedite per posta e senza l’intermediazione di un agente notificatore.

Ciò è quanto emerge da alcune recenti sentenze della Commissione Tributaria Provinciale di Lecce e della Commissione Tributaria Regionale di Milano (Sent. CTP di Lecce n. 436/02/10 e Sent. CTR di Milano n. 61/22/10), secondo le quali risulta addirittura “inesistente” la notifica della cartella inviata a mezzo posta direttamente dai dipendenti di Equitalia e senza l’ausilio dei soggetti puntualmente identified by law (Article 26, paragraph 1, Presidential Decree No 602/73), namely:

Officers recovered,
Agents of the Police Station;
the Municipal Messi, after agreement between the City and Grantee;
others enabled by the dealer in the manner provided by law.
Furthermore, according to the judges of the Regional Tax Commission in Milan "The purpose of the notification of the procedural and not substantive in nature and is achieved only with the material and regular notification of the tax residence of the taxpayer or real ..."

It is considered, therefore, always essential to draw up the record of service by the agent notification, even when notified by mail.

Just on this, the Milan judges make it clear that "the record of service is envisaged as a key moment in the proceedings of service ... and the activity is not fully substitutable the postmaster, so that his lack ... can not be regarded as a mere irregularity. "

fact, still judges "Failure to complete the relata ... determines not merely the invalidity of the notification, but the absence of that legal, non-curable disease in an absolute sense."

The Commission also concludes rejecting the hypothesis of the Licensee to rectify the situation to achieve the purpose of the act (a little 'how to say, even if the folder has been illegally sent at the end everything is cured), as it clarifies that this does not apply to acts which are legally non-existent - as in this case - but for those up to zero.

In light of the above, therefore, appears essential for Equitalia respect of the following procedure to make the notification by mail folders:

A) Officer of the collection (or other persons referred to in Article 26. , paragraph 1, of Presidential Decree No. 602/73) received the folder from Equitalia and fill out the record of service, indicating l’ufficio postale da cui parte l’atto e apponendo la propria firma;

B) l’Agente postale consegna la cartella ai legittimi destinatari (ossia ai soggetti indicati dall’art. 26, comma 2, DPR n. 602/73).

A sostegno di tale procedura è intervenuta recentemente anche la sezione V° della Commissione Tributaria Regionale di Milano (sent. n. 141 del 17/12/2009), la quale ha sostenuto che “laddove la legge (riferendosi esplicitamente all’art. 26 del DPR n. 602/73) parla di NOTIFICAZIONE di un atto, anche a mezzo posta, la legge stessa intende riferirsi ad una trasmissione dell’atto effettuata non direttamente, MA TRAMITE L’INTERMEDIAZIONE DI UN SOGGETTO ALL’UOPO SPECIFICALLY AUTHORIZED, which takes a value essential to the finding of the case or not notificatoria, involving the simplicity of the record of service ... However, when the law has allowed for the transmission takes place by mail without going through an authorized person, has specifically spoke of mailing of the document, the author of that fact directly to the recipient, in which case there is no need to record of service, as expressly provided by art. 16, paragraph 3 of Legislative Decree no. No 546/92 and art. 14, Part of Law 890/1982.