Notification Equitalia executed directly from the folder, without the intermediary of a Journal of the collection, does not exist. The CTPs of Lecce, Judgement No 533/05/10, returns to bring into play the issue after the Supreme Court seemed to have written the end to the controversy. The pronunciation n. 15948/2010 of the Supreme Court had held the rituals of the notification addressed by the agent of recovery.
In short, the decision of the judges salentini reiterates the assumption that the notification of the roles performed directly by Equitalia being executed in violation of instructions provided by Article 26 of Presidential Decree No. 602/73 and Article 60 of Presidential Decree No. 600/73 and therefore non-existent. Article 26, paragraph 1, in particular, requires the notification of the Payment folder must always be carried out only by the following subjects: officers recovered, persons authorized by the licensee in the manner provided by law, according to an official document, prior notifications by certain date; put municipal - subject to agreement between the municipality and the concessionaire - in this case according to an official document Previous notifications by certain date; municipal police officers.
The same Article 26 also authorizes the use of the postal service. The controversial issue is whether such aid can be used directly from your dealer or whether it must necessarily make use of the intermediary of a Journal of recovery.
Last May, the issue had in fact been addressed by the Supreme Court with a ruling, which explicitly rejected, in this case, the assumption of non-existence of the notification, that this case is realized only when it would fail completely or, alternatively, whether it was done completely outside of the statutory scheme notificatorio procedure.
But, according to the CTP Lecce, was in fact ignored the sustained development of the law in Article 26 of Presidential Decree No. 602/73. The text of the rule legitimized the dealer to resort to direct notification, at least until its completion has not been radically modified by Article 12 of Legislative Decree 46/99. As a result of that amendment, the text of the rule has been amended just the term which expressly authorizes the licensee to notify the roles using the postal service, without the intermediary of a Journal.
What was the legislative intention of removing this privilege from the dealer, is evidenced by the fact that Article 26, in the current provision, begins by giving to specific individuals served with the folder, first of all officers of recovery.
For these reasons, concludes the CTP, you can not share the assumption by the Supreme Court, even more so when taking into account the espresso reference work on this, Article 137 of the Code of Civil Procedure, which governs the service as an act his bailiff, even when it has recourse to the postal service.
http://www.ilsole24ore.com/art/norme-e-tributi/2011-03-07/nuovo-stop-notifica-eseguita-064106.shtml?uuid=Aab3I3DD
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