The criteria to allocate the territoriality competence of Tax Courts have been scrutinized by the Constitutional Court in decision n. 44 of 2016. In such judgement, the Constitutional Court, delving into a litigation concerning activities performed by the entities in charge of the collection of local taxes, set out that the Tax Court competent for such litigation is to be identified in the judge of the place in which either the taxpayer or the asset subject to tax is located. Such criterion could be extended to several cases. The present work examines other possible doubtful cases, paying special attention to those concerning tax assessments issued by the Pescara Operational Centre. This paper provides some inputs suggesting a review of the criteria currently adopted for determining the rules grounding the tax territoriality competence; such inputs are aimed at favouring a system based on the “comfort” for the taxpayer rather than the one for the tax authorities.
I criteri di ripartizione della competenza per territorio delle Commissioni tributarie sono stati messi in discussione dalla Corte costituzionale nella sentenza n. 44 del 2016. In questa occasione, la Consulta, occupandosi di controversie aventi ad oggetto atti degli incaricati della riscossione di tributi locali, ha individuato il giudice competente a valutare la loro legittimità nella Commissione tributaria del luogo in cui si trova il contribuente o il bene oggetto di tassazione. Tale criterio potrebbe però valere per una ben più ampia platea di giudizi. Il presente contributo analizza ulteriori casi potenzialmente critici, prestando particolare attenzione al contenzioso relativo agli atti del Centro operativo di Pescara. Sono offerti così alcuni spunti per rimeditare la ripartizione della competenza per territorio nel processo tributario allo scopo di dare prevalenza alla “comodità” del contribuente, piuttosto che a quella dell’Agenzia delle Entrate.
La competenza nel processo tributario: prevale la “comodità” del contribuente o quella dell’Agenzia delle Entrate?
RASI, Federico
2017-01-01
Abstract
The criteria to allocate the territoriality competence of Tax Courts have been scrutinized by the Constitutional Court in decision n. 44 of 2016. In such judgement, the Constitutional Court, delving into a litigation concerning activities performed by the entities in charge of the collection of local taxes, set out that the Tax Court competent for such litigation is to be identified in the judge of the place in which either the taxpayer or the asset subject to tax is located. Such criterion could be extended to several cases. The present work examines other possible doubtful cases, paying special attention to those concerning tax assessments issued by the Pescara Operational Centre. This paper provides some inputs suggesting a review of the criteria currently adopted for determining the rules grounding the tax territoriality competence; such inputs are aimed at favouring a system based on the “comfort” for the taxpayer rather than the one for the tax authorities. I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
