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STUDIO DORIGHELLI

NOTIFICA CARTELLA VIA PEC: "DOCUMENTO INFORMATICO" E "COPIA INFORMATICA" NON SI EQUIVALGONO


La Commissione Tributaria Provinciale di Siracusa, con la sentenza n. 881/2 del 13 febbraio 2018 ha affermato il principio secondo cui "l'agente della riscossione può avvalersi del servizio di posta elettronica certificata, ma a condizione che l'invio telematico abbia ad oggetto solo ed esclusivamente il documento informatico e non già una copia informatica (ossia una scansione del documento precedentemente emesso in forma cartacea)". L'art. 26, comma 2, del D.P.R. n. 602/73, infatti, escludendo l'applicazione dell'art. 149 bis c.p.c., "non riconosce l'equipollenza tra documento informatico e copia (informatica) del documento cartaceo, per cui l'esattore può e deve trasmettere solamente il documento informatico". Fonte: https://www.giustiziatributaria.gov.it
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The data controller is Studio Dorighelli, who states that the data acquired in this manner will be handled as follows:

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  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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