Cassation court dismisses appeal declaring tax litigation extinguished due to voluntary adoption of simplified settlement procedure.

The Cassation Court declared the litigation extinguished because the taxpayer voluntarily applied for and completed the simplified settlement procedure under Article 6 of D.L. 119/2018. The taxpayer submitted the necessary documentation and payment to finalize the agreement, after which no further procedural requests were filed. Consequently, the court ruled that the proceedings terminated by operation of law, leaving litigation costs to the party who advanced them.