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Processo tributario - cancellata la sospensiva breve - [Legali.com]
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freccia Diritto commerciale e tributario
Processo tributario - cancellata la sospensiva breve
Articolo pubblicato online il 16 luglio 2010

di Maurizio Villani
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Il Senato ha approvato il maxi emendamento alla Manovra finanziaria cancellando l’assurda normativa che voleva limitare a soli 150 giorni la sospensione degli atti e delle cartelle esattoriali nel processo tributario.
In sostanza, sono state accolte le proteste dei professionisti e delle organizzazioni imprenditoriali, che avevano pi volte criticato la modifica legislativa che favoriva soltanto il Fisco violando i diritti del contribuente.
La suddetta modifica, infatti, anche con la previsione di allungare i termini a 300 giorni, era assolutamente irrazionale, in quanto rimetteva l’effettivit della tutela cautelare al rispetto, da parte del giudice, di termini semplicemente ordinatori.

Inoltre, la suddetta modifica violava l’art. 24 della Costituzione perch impediva al contribuente una ponderata fase istruttoria, dovendo accelerare il corso del processo tributario, che in media ha una durata di 734 giorni, come risulta da uno studio del Consiglio di Presidenza della Giustizia Tributaria.

da accogliere, quindi, con soddisfazione l’intervenuta soppressione del comma 9 dell’art. 38 del D.L. n.78 del 31/05/2010.
Questo fatto, per, deve ancor pi far riflettere sulla necessit ed urgenza di una seria ed organica riforma del processo tributario, che non deve pi essere gestito dal Ministero dell’Economia e delle Finanze, che una delle parti in causa, ma deve essere gestito da un organismo terzo, quale la Presidenza del Consiglio dei Ministri o il Ministero di Giustizia, che non certo hanno interesse a mortificare e limitare i diritti di difesa del cittadino contribuente.

Infatti, se fosse passata la suddetta modifica normativa, il contribuente sarebbe stato costretto a pagare in ogni caso con il rischio, in caso di accoglimento del proprio ricorso, di ottenere dopo molti anni l’agognato rimborso.

, quindi, importante che la situazione sia tornata come prima, con la sospensione valida sino a tutto il giudizio di primo grado, e ci conferma la necessit di non abbassare mai la guardia quando il Fisco intende modificare le norme processuali.

Infine, auspicabile che anche la Camera dei Deputati approvi definitivamente la suddetta soppressione e di ci non dovrebbero esserci dubbi, tenuto conto che il Governo intende porre la fiducia.


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Parole chiave associate


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Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/plugins/auto/escal/v3.79.33/public/parametrer.php on line 103

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/plugins/auto/escal/v3.79.33/public/parametrer.php on line 108

Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

evento a venire

Non di evento a venire

Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715


Sito realizzato con SPIP
con il modello ESCAL-V3
Versione: 3.79.33