Notification to a legal entity: commentary on Ordinance no. 10294 of 2024

The recent Ordinance no. 10294 of April 16, 2024, issued by the Court of Cassation, offers an important opportunity for reflection on the regulation of notifications of tax acts addressed to legal entities. The ruling, presided over by E. M., with rapporteur A. S., focuses on the necessity of complying with specific requirements in the notification procedure, particularly regarding the legal representatives of companies.

The content of the ruling

The Court has established that, regarding the notification to a legal entity of a tax act, it is essential that the notified act contains the indication of quality and topographical references of the subject. This is achieved through the application of Article 145, paragraph 1, second period, of the Code of Civil Procedure, which regulates the methods of notifying acts to legal entities. The ruling clarifies that it is only the notified act that is relevant, excluding the notification report.

In general. Regarding the notification to a legal entity of a tax act, executed, pursuant to Articles 138, 139, and 141 of the Code of Civil Procedure or via postal service, to the legal representative thereof in application of Article 145, paragraph 1, second period, of the Code of Civil Procedure, only the notifying act is relevant for the purposes of indicating quality and topographical references of the subject, not its notification report.

Practical implications of the ruling

This ordinance has several practical implications for legal professionals and companies. Among the most relevant, we can cite:

  • Increased attention in drafting notification acts, to ensure they contain all necessary information.
  • Possible disputes from legal entities in case the notification does not comply with the requirements established by the Court.
  • An evident need for training and updates for lawyers dealing with tax litigation.

Conclusions

In conclusion, Ordinance no. 10294 of 2024 represents an important step forward in the clarity of notification procedures for legal entities. It emphasizes the importance of correctly fulfilling notification forms, thereby ensuring respect for the right of defense and the transparency of proceedings. For lawyers and companies, it is crucial to pay attention to these details, as they can significantly influence the outcome of tax disputes. Knowing and correctly applying the rules regarding notifications can make the difference in a litigation.

Bianucci Law Firm