The case of an entrepreneur from Assisi is quite remarkable. The Tax Judges On the first occasion, two months ago, they canceled 71 of them Tax bills For a value of 1.4 million Euro. The reason? there BeckA certified mail box, along with itRevenue Agency – collection, old Equitalia, announced to himDrama It is “unknown”. Or rather, to be more technically correct, it’s not in Beck’s public records. The thing is, this is not an isolated case.
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Hundreds of appeals against tax bills are coming to tax commissions across Italy, complaining that the address used by the collection is “absent” from public records. The question is: Are the folders from Pec invalid or not? The tax judges themselves are divided.
Generally, half of the penalties are in favor of the taxpayer and the other half in favor of the agency.
This is apparently the sword of Damocles that has hung millions of documents, between now and the end of the year, 70 percent of the files suspended during the pandemic must be declared. But let’s try to understand what the matter is. The starting point is Article 3 bis of Law 53 of 1994, which establishes that electronic notification of documents “can only be made using the certified e-mail address of the notifier as a result of public lists”. If the document comes from an “unofficial” address, i.e. not on these lists, it is considered “absent”.
Attention, not null, but as if it never existed. What are these public records? There are three: Aiba, Reginde and Inipeg. To be clear, the notification must come from the [email protected] address in the records, as explained in the sentence of the Tax Commission of Naples, which canceled another file last month. Instead it came from [email protected]. The judges wondered how the taxpayer, if he couldn’t verify the address, would know he wasn’t a hacker trying to break into his computer? Advocates and tax judges, supporting the thesis that there are no folders declared in the wrong e-mail, relied on the “interim” order of the court No. 3093 of 2020 of 2020. As a result of the public lists, the notification can be made exclusively using the certified email address of the declarant “. The fact is that this sentence does not refer to tax bonds, but rather to a judicial bond to deport an immigrant. This is where the line of defense of the collection agency works.
Tax adopted by various first and second level tax commissions. The sentences recall Article 26 of Presidential Decree No. 602 of 1973, which practically governs the law of tax collection. What does section 26 say? To be entered in the public register, the person receiving the notice must have a peg. Rather, it says nothing about the sender, i.e. the agency. In essence, this thesis provides that the rules that provide that senders must be the result of public lists apply only to judicial documents and not to tax bills. In short, the old Equitalia “excludes”. Not only that. Part of the judges also give another reason: if you have filed an appeal against the file, it means that you have opened the PEC and therefore, the notification has achieved its purpose and therefore the bond cannot be considered null and void.
But in fact the Act on Public Records says otherwise, that Act is “absent” and therefore cannot be corrected in any way. The real problem is that the current barrage of appeals risks becoming a deluge by the Court of Cassation if the issue is not clarified soon. The Sword of Damocles is currently in the collection, which by the end of the year, according to the latest draft agreement with the Ministry of Economy, must return more than 9 billion euros.
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