Decreto — n. 31780/2022 — snciv
Generato dall'IA
Tax court process extinguished by expiration of simplified settlement deadline under Art. 6 D.L. 119/2018.
Italia (IT)
Sintesi Legislator
Generato dall'IAThe Supreme Court declared the tax litigation process extinguished due to the expiration of the deadline for initiating simplified settlement procedures. The Regional Tax Commission had issued a decision in 2017, but neither party filed the required request for simplified settlement by December 31, 2020. Consequently, the court ruled that the proceedings terminated automatically under Article 6 of Legislative Decree 119/2018, leaving any advanced costs to the party who had prepaid them.
Regesto Legislator
Generato dall'IAArt. 6, comma 13, d.l. 23 ottobre 2018, n. 119; The tax litigation process is extinguished by the expiration of the statutory deadline for filing a request for simplified settlement, unless the parties subsequently request a hearing to continue the trial.
Parole chiave
Generato dall'IA
tax litigation extinction
simplified settlement procedure
statutory deadline expiration
Legislative Decree 119/2018
procedural termination
tax administrative court
cost allocation rules
contenzioso tributario
Disposizioni normative citate
Generato dall'IAArt. 6, comma 8, 9, 10, d.l. 23 ottobre 2018, n. 119
Art. 6, comma 13, d.l. 23 ottobre 2018, n. 119
Art. 391, comma 3, cod. proc. civ.
Decisioni correlate
Generato dall'IADecreto — n. 29744/2021 — snciv
Tax court process extinguished by statutory time limit; parties failed to request hearing extension.
Decreto — n. 24590/2021 — snciv
Italian tax court process extinguished by statutory time limit under D.L. 119/2018 Article 6.
Decreto — n. 25248/2021 — snciv
Italian tax court declares tax dispute extinguished due to failure to request settlement within statutory deadline.
Decreto — n. 41141/2021 — snciv
Tax court process extinguished by statutory time limit; parties failed to request hearing within deadline.
Decreto — n. 39637/2021 — snciv
Tax court process extinguished due to failure to request settlement hearing by December 2020 deadline.