{"id":26832,"date":"2011-03-17T23:00:00","date_gmt":"2011-03-17T22:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/court-of-cassation-registered-letter-is-useless-for-untraceable-contributors-2\/"},"modified":"2026-02-13T11:22:54","modified_gmt":"2026-02-13T10:22:54","slug":"court-of-cassation-registered-letter-is-useless-for-untraceable-contributors-2","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/fr\/news\/court-of-cassation-registered-letter-is-useless-for-untraceable-contributors-2\/","title":{"rendered":"Court of Cassation: registered letter is useless for untraceable contributors"},"content":{"rendered":"\n<p style=\"text-align: justify\"><span style=\"font-size: 9pt\">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, &ldquo;<i>derogates from art. 140 Italian Code of Civil Procedure<\/i>&rdquo; because it does not required the sending of the registered letter.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&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":[168,175,198],"tags":[],"class_list":["post-26832","post","type-post","status-publish","format-standard","hentry","category-case-law","category-insights","category-news"],"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: registered letter is useless for untraceable contributors - 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\/fr\/wp-json\/wp\/v2\/posts\/26832\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Court of Cassation: registered letter is useless for untraceable contributors - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"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. 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