Invalidity of the tax assessment received by registered mail
With decision no. 757/2019, the Piemonte’s Regional Tax Court stated that the tax assessment served by registered mail, and not by the judicial officers, is legally non-existent.
According to the judges of Torino, the importance and the function of the act, not only lets the recipient know about the tax demand, but it also legitimizes the initiation of the enforcement procedures by the collection agents, demanding greater clarity in order to protect the taxpayer as per art. 60 of the Presidential Decree n. 600/1973 .
In the decision, it is excluded the possibility that the timely appeal produces healing effect under the art. 156 cpc since in absence of such notification, also the supposed “healing” provision is lacking.
The CTR Piemonte’s decision it is not exactly in line with the current Supreme Court’s guidance and it could produce disruptive effects given that most of the assessment noticed would result as non-existent and therefore appealable.