Court of Tempio Pausania order of 27.02.2023 (nrg 384/2022) – on the ineffectiveness of the direct attachment of the Revenue Collection Agency due to non-payment of the attached third party within the term of 60 days

The story:

A company, with the patronage of the undersigned attorney, brought an action before the court of Tempio Pausania in order to obtain the declaration of ineffectiveness of the direct attachment of the Revenue Collection Agency, as the term of sixty days established by article 72 bis of Presidential Decree no. 602/73 without the attached third party having made the payment.

In fact, the AdER had served its deed by PEC on 7 September 2022 to the debtor and the third party but the latter had not complied, THUS MAKING THE DIRECT ATTACHMENT OF THE AdER INEFFECTIVE, WITH CONSEQUENT CESSATION OF THE MATTER OF THE DISPUTE.

In fact, the term of sixty days is peremptory and in the event of non-compliance by the third party, the procedure envisaged by article 72 bis of Presidential Decree no. 602/73 is not completed, making the attachment ineffective.

The ordinance :

The Court of Tempio Pausania, in the person of Dr. Silvia Campesi, Andrea De Sabbata, with order dated 27.02.2023 upheld the opposition to the execution proposed by the undersigned attorney, declaring the termination of the disputed matter.