{"id":22595,"date":"2012-05-10T22:00:00","date_gmt":"2012-05-10T20:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/court-of-cassation-it-is-necessary-to-challenge-the-assumed-deed-il-sole-24-ore-5-may-2012-page-26\/"},"modified":"2026-02-16T16:27:26","modified_gmt":"2026-02-16T15:27:26","slug":"court-of-cassation-it-is-necessary-to-challenge-the-assumed-deed-il-sole-24-ore-5-may-2012-page-26","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/en\/insights\/giurisprudenza\/court-of-cassation-it-is-necessary-to-challenge-the-assumed-deed-il-sole-24-ore-5-may-2012-page-26\/","title":{"rendered":"Court of Cassation: it is necessary to challenge the assumed deed (Il Sole 24 Ore, 5 May 2012, page 26)"},"content":{"rendered":"\n<div style=\"text-align: justify\"><span style=\"font-size: 9pt\">Court of Cassation, with the decree no. 6721 of 4<sup>th<\/sup> May 2012, as opposed to the previous case-law orientation stated from the United Sections of the Supreme Court, specified that, in order to challenge the collection notice issued on a measure notified by mistake, it is necessary to trigger a formal claim challenging the both deeds. For the Court, the taxpayer who objects notification irregularity of an assumed act, he\/she may not challenge the next collection notice only but he\/she is obliged to challenge the verification as well.<\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Court of Cassation, with the decree no. 6721 of 4th May 2012, as opposed to the previous case-law orientation stated from the United Sections of the Supreme Court, specified that, in order to challenge the collection notice issued on a measure notified by mistake, it is necessary to trigger a formal claim challenging the both [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-22595","post","type-post","status-publish","format-standard","hentry","category-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Court of Cassation: it is necessary to challenge the assumed deed (Il Sole 24 Ore, 5 May 2012, page 26) - De Luca &amp; Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/22595\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Court of Cassation: it is necessary to challenge the assumed deed (Il Sole 24 Ore, 5 May 2012, page 26) - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"Court of Cassation, with the decree no. 6721 of 4th May 2012, as opposed to the previous case-law orientation stated from the United Sections of the Supreme Court, specified that, in order to challenge the collection notice issued on a measure notified by mistake, it is necessary to trigger a formal claim challenging the both [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.delucapartners.it\/en\/insights\/giurisprudenza\/court-of-cassation-it-is-necessary-to-challenge-the-assumed-deed-il-sole-24-ore-5-may-2012-page-26\/\" \/>\n<meta property=\"og:site_name\" content=\"De Luca &amp; 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