The exception of the aliunde perceptum can be proposed on appeal (Norme & Tributi Plus Diritto – Il Sole 24 Ore, 4 March 2021 – Enrico De Luca, Antonella Iacobellis)
According to Supreme Court n. 4056 of February 16, 2021: "the aliunde perceptum is not exception in the strict sense and is therefore detectable ex officio by the…