Decreto — n. 12578/2022 — snciv
Generato dall'IA
Tax court process extinguished due to failure to request hearing within statutory deadline under D.L. 119/2018.
Italia (IT)
Sintesi Legislator
Generato dall'IAThe Supreme Court declared the tax litigation process extinguished because neither party requested a hearing by the December 31, 2020 deadline. The taxpayer and the Revenue Agency failed to utilize the procedural option to fix a hearing date under Article 6 of D.L. 119/2018. Consequently, the court ruled that the proceedings terminated automatically, leaving any advanced costs to the party who had prepaid them.
Regesto Legislator
Generato dall'IAArt. 6, comma 13, D.L. 119/2018; Art. 391, comma 3, c.p.c.: The process extinguishes by lapse of time if parties do not request a hearing within the statutory period, terminating the litigation and allocating costs accordingly.
Parole chiave
Generato dall'IA
process extinction
tax litigation
statutory deadline
hearing request
procedural termination
contenzioso tributario
differimento dell'imposizione
esame degli atti fiscali
Disposizioni normative citate
Generato dall'IAArt. 6, comma 13, D.L. 23 ottobre 2018, n. 119
Art. 391, comma 3, c.p.c.
Decisioni correlate
Generato dall'IADecreto — n. 3645/2022 — snciv
Tax appeal dismissed as extinguished by statutory time limit under Art. 6, para. 13 of D.L. 119/2018.
Decreto — n. 8835/2022 — snciv
Cassation court declares tax proceeding extinguished due to failure to request simplified settlement within deadline.
Decreto — n. 10555/2022 — snciv
Tax court process extinguished due to failure to request hearing within statutory deadline under Art. 6 D.L. 119/2018.
Decreto — n. 1000/2023 — snciv
Italian tax court case dismissed due to procedural extinction after deadline under D.L. 119/2018.
Decreto — n. 21270/2021 — snciv
Italian tax court declares tax dispute extinguished due to failure to request simplified settlement under 2018 decree.