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STUDIO DORIGHELLI

SENTENZA PASSATA IN GIUDICATO: LEGITTIMO RISCUOTERE IN DIECI ANNI


Seppure confermativa della validità della pretesa tributaria, la pronuncia in questione diviene un nuovo titolo esecutivo e soggiace alla sola regola della prescrizione ordinaria. In caso di notifica di cartella esattoriale fondata su una pronuncia passata in giudicato, relativa a un atto impositivo, è applicabile il termine di prescrizione decennale previsto dall'articolo 2953 del codice civile. Al contrario, non possono essere applicati i termini di decadenza e/o prescrizione che scandiscono i tempi dell'azione amministrativa. Questi, in sintesi, i principi che si ricavano dall'ordinanza 28315 della Cassazione, dello scorso 27 novembre. Fonte: http://www.fiscooggi.it/giurisprudenza/articolo/sentenza-passata-giudicatolegittimo-riscuotere-dieci-anni
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The data controller is Studio Dorighelli, who states that the data acquired in this manner will be handled as follows:

  • it will be used to comply with current requests for information/acquistion/registration until completed and for no other purpose.
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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

ODC TRENTO

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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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