Decreto — n. 39310/2021 — snciv
Generato dall'IA
Tax court process extinguished by statutory time limit; parties failed to request hearing within deadline.
Italia (IT)
Sintesi Legislator
Generato dall'IAThe Supreme Court declared the tax litigation process extinguished because neither party requested a hearing before the statutory deadline expired on December 31, 2020. The plaintiff, D'altilia Michele, challenged a regional tax commission decision regarding a simplified tax definition procedure, while the tax authority argued the case had lapsed. The court ruled that without an explicit request to fix a hearing date, the procedural term elapsed, legally terminating the dispute.
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 fail to request a hearing within the specified period, with costs borne by the party who advanced them.
Parole chiave
Generato dall'IA
process extinction
statutory time limit
tax simplified procedure
hearing request deadline
procedural lapse
contenzioso tributario
arretrati d'imposta
assistenza amministrativa fiscale
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, c.p.c.
Decisioni correlate
Generato dall'IADecreto — n. 26804/2021 — snciv
Tax court process extinguished due to failure to request hearing by December 31, 2020, under D.L. 119/2018.
Decreto — n. 39347/2021 — snciv
Cassation court dismisses appeal as tax procedure extinguished by statutory time limit under D.L. 119/2018.
Decreto — n. 24587/2022 — snciv
Italian tax court case dismissed due to procedural extinction after deadline under D.L. 119/2018.
Decreto — n. 350/2022 — snciv
Tax dispute dismissed as process extinguished by statutory time limit under Art. 6, para. 13 DL 119/2018.
Decreto — n. 12577/2022 — snciv
Tax court process extinguished due to failure to request settlement within deadline under D.L. 119/2018.