DLP Insights

Court of Cassation: it is necessary to challenge the assumed deed (Il Sole 24 Ore, 5 May 2012, page 26)

Catégories: DLP Insights, Case Law

11 Mai 2012
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 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.

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