Tax Collection Notice and Passive Legitimacy: Order No. 11661 of 2024

The recent Order No. 11661 of April 30, 2024, issued by the Court of Cassation, provides significant insights into the dynamics related to the opposition of tax collection notices, particularly regarding violations of the Highway Code. In this article, we will analyze the key points of the ruling, highlighting the importance of the notification of the violation report and the passive legitimacy of the parties involved.

The Context of the Ruling

The case in question involves D. (D'ALESIO GABRIELE MARIA) against the Attorney General of the State, concerning a tax collection notice for the payment of an administrative fine resulting from a violation of the Highway Code. D. contested the notice, raising the issue of the lack of notification of the violation report.

The Principle of the Ruling

Tax collection notice for violations of the Highway Code - Opposition - Challenge of the lack of notification of the violation report - Passive legitimacy - Imposer and collector - Necessary joinder - Existence - Foundation. In the opposition judgment against a tax collection notice regarding the payment of an administrative fine for a violation of the Highway Code, when the recipient of the notice asserts the lack of notification of the violation report, passive legitimacy belongs not only to the imposing entity, as the holder of the contested substantive claim, but also, as a necessary co-defendant, to the collector who issued the contested act and therefore has an interest in resisting, due to the impact that a possible annulment of the notice may have on the tax relationship.

This principle highlights two fundamental aspects: passive legitimacy and the role of the collector. It is crucial to understand that, in the event of a challenge to the notification, not only the imposing entity but also the collector must be present in the proceedings. This is important as a ruling annulling the tax collection notice directly affects the relationship between the taxpayer and the collector.

Normative and Jurisprudential References

The order is based on key regulations, such as Law No. 689 of November 24, 1981, which regulates administrative sanctions, and the Code of Civil Procedure. In particular, Article 102 of the Code of Civil Procedure establishes the criteria for passive legitimacy and the necessity of necessary joinder, clarifying that both parties have an interest in participating in the proceedings.

  • Law No. 689 of November 24, 1981, Art. 14
  • Code of Civil Procedure, Art. 102
  • Law No. 689 of November 24, 1981, Art. 22
  • Legislative Decree No. 150 of September 1, 2011, Art. 7

The ruling is connected to previous principles, such as No. 15900 of 2017, which confirm the Court's position regarding the necessity of ensuring the right to defense and the proper notification of acts.

Conclusions

In conclusion, Order No. 11661 of 2024 represents an important confirmation of the jurisprudence regarding opposition to tax collection notices. The clarity on passive legitimacy and the importance of the notification of the violation report are crucial elements for the protection of taxpayers' rights. It is essential that anyone facing a tax collection notice knows their rights and the ways to adequately defend themselves, seeking legal assistance if necessary.

Bianucci Law Firm