Court of Rimini, Sentence n. 265/2023 of 03.22.2023. Cancellation of the Tax File for Highway Code Sanctions due to non-existence of notification and accrued five-year prescription

THE STORY:

The story is inspired by the opposition to the enforcement brought by a taxpayer before the Rimini GDP against a tax collection notice for sanctions against the CDS, pleading the non-existence of notification and the five-year limitation period. The GDP of Rimini, with reasons that cannot be shared, rejected the opposition, asserting the lack of interest in acting by the taxpayer who, with the patronage of the lawyer A. Amatucci, was forced to appeal.

The Court of Rimini, in the person of Dr. Maria Saieva, with sentence no. 265 of 2023, accepted the appeal proposed by the exponent lawyer noting that, in the first place, the interest in acting pursuant to art. 100 cpc of the taxpayer with respect to the appeal of a payment folder of which, due to the invalidity of the notification, he became aware only through the extract from the role. Secondly, the Court of Rimini, still adhering to the arguments of this defense, ascertained the failure to complete the notification of the folder delivered by the postman to the "caregiver", without however sending the registered letter required by article 7, last paragraph, of the law 890 of 1982, with the consequence that the same could not be attributed the effect of interrupting the five-year prescription, therefore, accrued.

This was followed by the condemnation of the Agenzia delle Entrate Riscossione to pay the costs of the proceedings in favor of the undersigned lawyer of the first and second degree of judgement.