Decreto — n. 35632/2022 — snciv
Generato dall'IA
Italian tax court declares tax dispute extinguished due to failure to request simplified settlement within deadline.
Italia (IT)
Sintesi Legislator
Generato dall'IAThe Supreme Court declared the tax proceeding extinguished because neither party requested the simplified settlement procedure by the statutory deadline. The tax authority and the agricultural company failed to submit the necessary request under Article 6 of Legislative Decree 119/2018 before December 31, 2020. Consequently, the court ruled that the process 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 tax procedure extinguishes automatically if parties do not request the simplified settlement within the prescribed term, terminating the litigation without a substantive judgment on the merits.
Parole chiave
Generato dall'IA
tax procedure extinction
simplified settlement request
Legislative Decree 119/2018
civil procedure time limit
tax dispute termination
contenzioso tributario
arretrati d'imposta
assistenza amministrativa fiscale
Disposizioni normative citate
Generato dall'IAArt. 6, comma 13, d.l. 23 ottobre 2018, n. 119
Art. 391, comma 3, cod. proc. civ.
Decisioni correlate
Generato dall'IADecreto — n. 26787/2022 — snciv
Tax appeal dismissed as extinguished by statutory time limit; no request for simplified settlement filed by either party.
Decreto — n. 18414/2025 — snciv
Civil procedure dismissed: Court declares process extinguished due to lack of opposition to tax debt declaration.
Decreto — n. 12592/2022 — snciv
Tax court process extinguished due to failure to request settlement within statutory deadline under D.L. 119/2018.
Decreto — n. 7140/2022 — snciv
Italian tax court process extinguished by statutory time limit; parties failed to request hearing extension.
Decreto — n. 38798/2021 — snciv
Tax court process extinguished by statutory time limit; parties failed to request hearing within deadline.