Judgment No. 10639 of 2024: Liability of Former Liquidators and Procedural Due Process

The recent order No. 10639 issued by the Court of Cassation on April 19, 2024, provides relevant clarifications regarding the liability of former liquidators in the event of a company's dissolution. The decision specifically addresses the methods of challenging assessment notices and the standing to do so, establishing fundamental principles for tax law professionals.

Regulatory Context and Legal Issue

The Court ruled on a case where an assessment notice was served on a former liquidator of a company that had been dissolved before the entry into force of certain legislative provisions. In particular, the judgment clarifies that, in the event of the taxpayer company's dissolution before the entry into force of Article 28, paragraph 4, of Legislative Decree No. 175 of 2014, objections concerning the violation of procedural due process can only be raised by successor shareholders and not by the former liquidator.

Generally. In the event of the taxpayer company's dissolution prior to the entry into force of Article 28, paragraph 4, of Legislative Decree No. 175 of 2014, objections concerning the violation of procedural due process as referred to in Article 12, paragraph 7, of Law No. 212 of 2000 are exclusively admissible by the company's successor shareholders and not by the former liquidator, to whom the assessment notice was served for the purpose of asserting their liability, pursuant to Articles 2945 of the Civil Code and 36 of Presidential Decree No. 602 of 1973.

Analysis of the Decision

The Court clarified that the former liquidator lacks active standing to challenge the assessment notice, as their liability is based on specific provisions, such as Articles 2945 of the Civil Code and 36 of Presidential Decree No. 602 of 1973. This means that, even though the former liquidator may be the recipient of notices, they do not have the power to object to such acts if the company has already been dissolved. The decision therefore highlights the importance of successor shareholders, who retain the necessary standing to assert any rights or objections.

• Liability of former liquidators and successor shareholders.
• Procedural due process and its implications.
• Reference regulations and their practical application.

Conclusions

In summary, Judgment No. 10639 of 2024 represents an important reference point for legal practitioners and tax professionals. It clarifies that the standing to challenge assessment notices in the event of a company's dissolution is reserved for successor shareholders, thereby excluding any possibility of challenge by former liquidators. This clarification not only provides guidance for managing tax liabilities in complex contexts but also underscores the need for a correct interpretation of current regulations, particularly those relating to procedural due process.