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WAY WE LET THEM .......... OFFICIAL DE 'STA SICILY BELLA

New mail notification on the tax notice, without the intermediation of a notifier agent: According to the Commission of the Province of Lecce (path No. 436/02/10) and the Milan Regional Tax Commission (Judgement No. 61/22/10) is non-existent folder notification sent by mail directly by employees of Equitalia without the use of subjects on time identified by law, namely:

a) Officers recovered,

b) The officers of the Municipal Police;

c) Municipal Messi, after agreement between the City and Grantee;

d) other persons authorized by the Licensee in the manner provided by law.

Furthermore, according to the Milan judges

"The purpose of the notification of the procedural and not substantive in nature and is achieved only with the material and regular notification of the domicile or tax real taxpayer. "

is therefore considered more important to draw up the record of service by the agent notifier, as well as by mail, because it is considered essential in the procedure for notification, so that his absence can not be regarded as a mere irregularity.

The Commission also concludes by rejecting the hypothesis of the dealership to achieve the purpose of the amnesty, because it clarifies that this does not apply to acts which are legally non-existent - as in this case - but for a maximum than zero.

In light of the above, therefore, appears essential for Equitalia respect of the following procedure to make the notification by mail folders: Officer the collection folder to Equitalia receives and compiles the record of service, indicating the post office from which the document and by signing, Agent postal delivery folder to the rightful recipients.

Finally, note that the Regional Tax Commission sent to Milan. recalled that

"where the law speaks of service of a document, even by mail, the law itself is intended to refer to a transmission of the place not directly, but through the intermediary of a taxable purpose specifically enabled, which takes a value essential to the finding of the case or not notificatoria, involving the essentials of the record of service. "

SOURCE: PMI.IT