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STUDIO DORIGHELLI

SOCIETà CANCELLATA DAL REGISTRO IMPRESE, PER 5 ANNI STOP AL RICORSO DEL SOCIO


La Cassazione ribadisce che, entro il quinquennio previsto dalle norme fiscali, solo l?"ex liquidatore può contestare un atto rivolto all?"ente estinto, anche se recapitato per errore a un partecipante. Con l?"ordinanza n. 1455 del 22 gennaio 2026, la Corte di cassazione ha affermato che il socio di una società di capitali, cancellata dal registro delle imprese da non oltre cinque anni, non è legittimato a impugnare l?"avviso di accertamento intestato alla società cancellata. Il principio si applica anche nel caso in cui l?"atto impositivo, recante la pretesa nei confronti della sola società, sia stato notificato al socio. Il fattoLa vicenda riguarda il socio di una srl cancellata dal registro delle imprese il 9 ottobre 2015, il quale ha impugnato un avviso di accertamento che gli era stato notificato in qualità di successore della società cancellata. La Corte territoriale ha accolto il ricorso sul rilievo che l?"ufficio non aveva attivato il contraddittorio obbligatorio in materia di Iva. In secondo grado, invece, è stata confermata la legittimità dell?"avviso di accertamento, ritenendo che il contraddittorio preventivo fosse stato regolarmente svolto a mezzo interlocuzioni con l?"ex liquidatore della società cancellata. Il socio ha, dunque, proposto ricorso per cassazione, affidandolo a cinque motivi, cui ha resistito l?"ufficio con controricorso. Fonte: https://www.fiscooggi.it/portale/-/società-cancellata-dal-registro-imprese-
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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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