The tax bills notified by PEC by the Revenue Agency are null and void because they come from PECs not present in the public registers, another important ruling by the association "Difesa Consumatori e Contribuenti" in favor of taxpayers.
As reported by the association's legal representative, lawyer Cristiano Ceriello, the tax bills that were sent via certified email present an important illegitimacy, that is, they were sent from an address that begins with " ", an address that is not the one present in the public registers and that makes the act null.
In fact, collection acts, as well as judicial acts, must be sent from addresses that are present in public registers, such as the Register of Public Administrations or INI-PEC, otherwise it is a mere sending of PEC and not a valid notification of a judicial, administrative or collection act.
This is also confirmed in one of the sentences obtained by the lawyer Cristiano Ceriello with “Difesa consumers and Taxpayers”, Sent_CTP_Naples_3370_2022 issued by the Provincial Tax Commission of Napoli which establishes that: "the notification of a payment notice carried out electronically by the collection agent using a PEC address not resulting from public lists has no legal effect".
Good news for taxpayers continues Dr. Pasquale Di Carluccio, president of "Difesa Consumatori e Contribuenti" who have an extra weapon to defend themselves and above all protect their rights, but be careful to check the certified emails, to protect their rights there are often a few weeks, between 20 and 60 days.
Article published on 18 October 2022 - 09:42
