Avv. Alessandra Putignano – Equitalia non è chiara? La cartella esattoriale è da annullare in mancanza dell’indicazione della causale delle somme richieste dall’Erario.
La Corte di Cassazione ha ribadito l’esigenza di trasparenza, in particolar modo per gli atti amministrativi di natura esattoriale. Per l’ordinanza n. 15188 del 18 giugno 2013 la cartella di pagamento, priva della causale delle somme richieste, deve essere annullata. A chi non è capitato di ricevere una cartella di pagamento aprirla e di non capire a che evento nefasto sia riconducibile, per poi scoprirlo solo dopo aver svolto veri e propri atti da provetti investigatori (!) Ebbene è proprio l’assenza totale di chiarezza che la Suprema Corte ha sanzionato ed a nulla vale la presunta conoscenza da parte del contribuente del suo debito con il Fisco.
La sesta sezione tributaria della Corte di legittimità, rigettando un ricorso proposto dall’Agenzia delle Entrate, ha ricordato che – in ipotesi di liquidazione di imposta, ai sensi degli artt.36 bis del dpr n.600/1973 o 54 bis del dpr n.633/1972 – la cartella di pagamento, costituendo il primo atto con cui il contribuente viene a conoscenza della richiesta erariale, deve essere necessariamente motivata.
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