Court of Cassation: registered letter is useless for untraceable contributors

Court of Cassation, with sentence no. 6102/11, has stated that if the contributor is untraceable, the notification of tax assessment is correctly executed with the posting of the communication on the local notice board. The sending of registered letter with delivery advice, set in art. 140 Italian Code of Civil Procedure, is useless. For the Supreme Court, in fact, art. 60 of President of Republic Decree no. 600/73 which disciplines the procedure for the notification of acts to contributors, “derogates from art. 140 Italian Code of Civil Procedure” because it does not required the sending of the registered letter.