Commentary on Ordinance No. 10795 of 2024: Limits on the Power of Suspension of the Collection Agent

Recently, the Court of Cassation issued Ordinance No. 10795 on April 22, 2024, which addresses in detail the prerogatives of collection agents within executive procedures. This topic is of particular relevance for taxpayers and those involved in tax law, as it clarifies the limits of the power to suspend executive activities and the conditions under which this can be exercised.

The Regulatory Context and the Court's Decision

The central issue addressed in the ordinance concerns the power of suspension of executive activities by the collection agent. The Court reiterated that this power is heavily limited and can only be exercised in exceptional cases explicitly provided for by law. This approach aligns with what is established by DPR 29/06/1973 No. 602, which regulates the methods of tax collection.

Collection agent - Power of suspension of executive activities - Limits - Exhaustive cases provided by law - Discretionary assessment on the existence of the credit claim - Exclusion - Case. The collection agent, being devoid of an independent initiative power over compulsory collection procedures, cannot suspend executive activities except in exceptional, exhaustive, and legally predetermined cases, otherwise having to adhere to the task entrusted to them by law and the taxing authority, without any margin of discretionary assessment on the existence of the credit claim asserted by the latter. (In this instance, the Supreme Court confirmed the appealed decision, which did not admit the evidence - lacking decisiveness - offered by the party claiming to have been harmed by the failure to suspend the collection procedure, because the agent's possible awareness of the annulment of the provisional sentence could not, in any case, have led to the halt of activities and the consequent liability of the agent in causing damages).

Implications for Taxpayers

This decision has significant implications for taxpayers, as it clarifies that the collection agent does not have the discretion to suspend executive activities based on subjective assessments or alleged irregularities. Therefore, taxpayers involved in collection procedures must be aware that, unless the specifically provided cases by law arise, the agent cannot intervene to stop such procedures.

  • The suspension is limited to exceptional and legally provided cases.
  • No discretionary assessment is allowed by the collection agent.
  • Any disputes must be presented through the appropriate legal channels.

Conclusions

In conclusion, Ordinance No. 10795 of 2024 represents an important clarification regarding the powers of the collection agent. The Court of Cassation has reiterated that such powers are limited and that there is no room for subjective assessments. This principle ensures greater legal certainty for taxpayers and underscores the importance of adhering to established legal procedures. It is essential that taxpayers are informed and aware of their rights concerning tax collection.

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