Cassation court dismisses appeal as inadmissible due to lack of defense activity and procedural defects.

The Corte di Cassazione declared the taxpayer's appeal inadmissible, rejecting arguments regarding the nullity of tax notices and prescription. The court found the lower judgment did not rely on Article 139 of the Civil Procedure Code, but rather on direct postal notification under Article 26 of the 1973 Decree, rendering the taxpayer's claim regarding the mother's receipt irrelevant. Furthermore, the appeal was dismissed because the tax collection agent failed to engage in any defensive activity, precluding the regulation of litigation costs.