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CANCELLAZIONE PER MOROSITà: CHIARIMENTI CNDCEC SU REVOCA E REISCRIZIONE


Con il Pronto Ordini n. 37 dell'8 luglio il CNDCEC ha fornito importanti chiarimenti in materia di cancellazione dall?"Albo per morosità e successiva revoca. Il caso ha riguardato un iscritto all?"Albo, cancellato per morosità, ossia per mancato pagamento dei contributi dovuti, che dopo aver versato l'arretrato ha chiesto la revoca del provvedimento al Consiglio di Disciplina, che ha accettato la richiesta, revocando la cancellazione. A seguito di tale decisione, lo stesso Consiglio di Disciplina ha chiesto informazioni al Consiglio Nazionale in merito alla procedura adottata nei confronti dell'iscritto e, più precisamente: se il pagamento tardivo può giustificare la revoca della cancellazione. se la revoca ha effetto retroattivo (ex tunc) o solo dal momento in cui è disposta (ex nunc). se, in caso di efficacia solo ex nunc, il professionista debba fare una nuova domanda di iscrizione e chi decide su questa. Il CNDCEC ha precisato che, in base alla Legge 241/1990, la revoca di un provvedimento amministrativo produce effetti solo dal momento in cui viene adottata (ex nunc) e non retroattivamente (ex tunc). Di conseguenza, la cancellazione ha avuto comunque efficacia, seppur per un breve periodo, nei confronti del professionista.Ne deriva che il professionista, pur avendo ottenuto la revoca della cancellazione, deve presentare una nuova domanda di iscrizione all?"Albo, sulla quale deciderà il Consiglio dell?"Ordine territoriale. La reiscrizione avverrà solo previa verifica dei requisiti di legge, con decorrenza dalla data della nuova delibera. Fonte: https://commercialisti.it
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