Notifica. Consegna dei ruoli da parte del concessionario con procedura diretta, senza l’intervento di un ufficiale della riscossione – legittimità – Non sussiste
La notifica dei ruoli eseguita direttamente da Equitalia tramite il servizio postale, senza l’intervento di un ufficiale della Riscossione è eseguita in violazione delle indicazioni fornite dall’articolo 26 del DPR n. 602/73 e dall’articolo 60 del DPR n. 600/73. La stessa, quindi, va ritenuta inesistente. L’articolo 26, comma 1, in particolare, stabilisce che la notifica della cartella di pagamento deve essere tassativamente effettuata soltanto dai seguenti soggetti: ufficiali della riscossione; soggetti abilitati dal concessionario nelle forme previste dalla legge, in base a un documento ufficiale, precedente alle notifiche con data certa; messi comunali, previa convenzione tra Comune e concessionario, anche in questo caso in base a un documento ufficiale, precedente alle notifiche con data certa; agenti della polizia municipale.
Si tratterebbe, nel caso di specie, non di notifica nulla – sanabile con la costituzione del ricorrente – ma di assoluta inesistenza del ruolo, per questo in nessun modo sanabile.
Parimenti irregolare è la fattispecie per cui non sia presente la relata di notifica (lasciata in bianco), considerato come la giurisprudenza prevalente abbia ritenuto non conforme alla procedura normativa tale comportamento di Equitalia.
Ctp Lecce, sez. II, sentenza 29/06/2010 n. 436/02/10 – Presidente: Fiorella; Relatore: Merico.
Rif. Normativi: articolo 26 DPR n. 602/73; articolo 60 DPR n. 600/73.
Accertamento. Contradditorio precedente alla notifica dell’avviso di accertamento – necessità – Sussiste
Le garanzie contemplate dall’articolo 12 dello Statuto del contribuente (legge 212/2002) – e, in particolare, quelle previste dai commi 2 e 7, attinenti rispettivamente alla facoltà di farsi assistere da un professionista di fiducia e alla “sospensione” di 60 giorni delle potestà accertative, onde consentire al contribuente medesimo di muovere eventuali obiezioni o formulare osservazioni in relazione ai rilievi formulati dagli organi ispettivi in esito al controllo – trovano applicazione non solo nelle sole ipotesi in cui l’amministrazione finanziaria ricorra ad accessi, ispezioni o verifiche in loco, ossia presso i locali di esercizio dell’attività controllata, ma anche nell’ipotesi di ispezioni “a tavolino”, effettuate cioè senza che i verificatori “escano” dall’ufficio.
Ctp Milano Sezione Sezione XXXI Sentenza 10 maggio 2010 n. 126/31/10 – Presidente e relatore: Minaudo
Rif. Normativi: articolo 12 legge n. 212/2002
Accertamento – Studi di settore – Antieconomicità della gestione aziendale – Mancanza di un’analisi approfondita della realtà economica del contribuente – Illegittimità – Sussiste
Nell’ambito di un avviso di accertamento del maggior reddito d’impresa fondato sullo scostamento tra ricavi dichiarati e ricavi desumibili dagli studi di settore, il riferimento dell’ufficio all’antieconomicità della gestione aziendale può utilmente supportare l’efficacia probatoria degli standard, a condizione, però, che non si tratti di una affermazione generica o apodittica ma del risultato di una ponderata analisi delle condizioni che caratterizzano la specifica realtà economica in cui ha operato il contribuente. In tale contesto, anche l’ulteriore riferimento dell’Agenzia delle entrate all’investimento patrimoniale fatto dal contribuente nell’anno d’imposta considerato risulta privo di rilievo se non si chiarisce in che modo e secondo quale metodologia accertativa quella spesa conforti la rettifica (in aumento) di un componente del reddito d’impresa (ricavi).
Ctp Bari – Sezione X Sentenza 27 agosto 2010 n. 188/10/10 – Presidente: Castellaneta; Relatore: Veneziani
Rif. Normativi: articoli 62-bis e 62-sexies del decreto legge n.
Processo tributario – Opposizione alla misura di pignoramento presso terzi del concessionario – Competenza del giudice tributario – Legittimità – Non sussiste
La Commissione tributaria non può pronunciarsi sull’asserita e infondata eccezione di nullità dell’atto di pignoramento presso terzi, in quanto priva di giurisdizione. Legittimato in questo senso a pronunciarsi è unicamente il giudice ordinario, considerato che il pignoramento presso terzi non è compreso fra gli atti impugnabili avanti il giudice tributario ai sensi dell’articolo 19 del Dlgs 546/1992.
Ctp Milano Sezione III, Sentenza 07 giugno 2010 n. 256/03/10 – Presidente: Maiga; Relatore: Chiametti
Rif. Normativi: articolo 19 DLgs n. 546/92
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