TAX COLLECTION

TAX COLLECTION: RUOLO & CARTELLA DI PAGAMENTO

Things?

Is that special form of forced execution aimed at the recovery of debts owed by the State or local authorities towards taxpayers.

Compared to private credit enforcement procedures, the public one has two fundamental characteristics:

  • the separation between the creditor body (called Tax Authority), that is, theRevenue Agency for state taxes or the Region where he Common for local ones, and the Collection Agent (responsible for the material collection of sums due through foreclosures, subject to notification of payment slips), i.e. the new one Revenue Agency-Collection which replaced Equitalia S.p.A. o Collection Sicilia S.p.A.;
  • the power of the taxing body to self-produce the enforceable title, i.e. the so-called role.

The role.

As for ordinary expropriation, tax enforcement it can only take place by virtue of a title executive, which is represented by role issued by the creditor body, delivered to the Collection Agent, where they are indicated, in a list, taxpayers-debtors and the sums due for unpaid taxes and duties.

The role, so, represents the title that legitimizes the Revenue-Collection Agency to activate the tax collection procedure, sometimes preceded by a good-natured warning issued by the creditor body inviting the taxpayer to pay the amount due, warning him that, in case of non-compliance, will proceed with entrusting the load to the Collection Agent.

The payment file.

Before the Revenue-Collection Agency proceeds with the compulsory collection of the credit (foreclosure) or with the adoption of precautionary measures (administrative detention, mortgage registration, ecc.), the Collection Agent is required to notify the taxpayer of the payment folder, which constitutes an act “complex” – comparable to the writ of injunction – which contains the accounting and summary transposition of the role relating to the individual taxpayer e, at the same time, l’notice to pay by 60 days, with the caveat that, lacking, forced execution will be carried out.

Fundamental elements of the payment slip are the indication:

  1. of the title, that is, the extremes of the role (number and year) and the date on which this was made enforceable, through the signature of the tax authority official;
  2. of the name of the person responsible for the procedure;
  3. of the prerequisite act, i.e. the assessment document in which the tax due was paid and its date of notification to the taxpayer;
  4. of motivation, i.e. the taxes due and their amount, of interest and their basis of calculation, as well as the sanctions imposed

Disputing the payment slip.

The payment slip if there are any formal defects or if the taxpayer deems the claim illegitimate, can be contested before the competent judicial authority based on the nature of the debt contained in it.

In particular, if the Payment Notice concerns:

  • taxes, treasury or local, the competence is of Court of Tax Justice of first instance;
  • administrative sanctions for violations of the Highway Code, the competence is of Justice of the Peace;
  • contributions due to INPS or INAIL, the competence is of Labor Judge.

Il deadline to appeal and of 60 days, in the case of taxes and duties, from 40 days in case of contributions and 30 days in case of traffic fines. Once these conditions have been exceeded, the folder becomes definitive that is, no longer contestable and the credit contained therein irretrattabile. It doesn't work, Instead, the principle of the conversion of the short limitation period into the ordinary one which applies exclusively to tax claims which have been the subject of a final judgment.

The principle of non-challengeability.

Any act that can be independently challenged can only be contested for own vices. According to this regulatory principle, the payment notice can only be challenged for the defects it presents. So if the tax bill concerns sums deriving from a previous tax deed (the prerequisite act), as a notice of assessment that has already been duly communicated to the taxpayer, the same, where it is free from defects (for example, the failure to indicate the essential elements, the irregularity of the notification, ecc.), cannot be appealed, as the credit is already registered as definitive.

The only exception concerns the failure or irregular notification of the required act (for is. of the assessment notice) in which case, the taxpayer having discovered the tax claim for the first time, will have the right to contest the payment notice also with reference to the credit contained therein.

The prescription of credit.

All credit rights are subject to extinction due to inertia of its owner lasting for a certain period of time. We talk, then, from credit prescription. This institution also operates for public credits.

The period necessary for the prescription to take effect varies depending on the nature of the credit. Indeed, tax credits (Irpef, Ires, IVA, RAI license fee, ecc.) are prescribed in 10 years, local credits (OFFICE, IMU, ecc.) and contribution credits are prescribed in 5 years. The only exception is the car tax which is prescribed in 3 years.

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