Decreto — n. 17628/2022 — snciv
Generato dall'IA
Tax court process extinguished by expiration of simplified settlement deadline under Art. 6 DL 119/2018.
Italia (IT)
Sintesi Legislator
Generato dall'IAThe Supreme Court declared the tax proceeding extinguished because neither party requested a hearing by the December 31, 2020 deadline. The taxpayer submitted documents for simplified settlement, but the opposing party did not file a request for hearing, nor was a denial of settlement issued. Consequently, the court applied Article 6, Paragraph 13 of Legislative Decree 119/2018 to terminate the case, leaving procedural costs to the party who advanced them.
Regesto Legislator
Generato dall'IAArt. 6, para. 13 of D.L. 119/2018; When the statutory deadline for requesting a hearing in a simplified tax settlement procedure expires without a request or a denial of settlement, the proceeding is extinguished by operation of law.
Parole chiave
Generato dall'IA
tax proceeding extinction
simplified settlement procedure
deadline expiration
Legislative Decree 119/2018
procedural costs allocation
tax administration litigation
automatic termination
procedura giudiziaria tributaria
Disposizioni normative citate
Generato dall'IAArt. 6, para. 13 of D.L. 23 ottobre 2018, n. 119
Art. 391, para. 3 of the Code of Civil Procedure
Decisioni correlate
Generato dall'IADecreto — n. 20704/2022 — snciv
Tax court process extinguished due to failure to request hearing within statutory deadline under D.L. 119/2018.
Decreto — n. 33730/2021 — snciv
Cassation court declares tax proceeding extinguished due to failure to request simplified settlement within statutory deadline.
Decreto — n. 14463/2022 — snciv
Italian tax court dismisses appeal as process extinguished by statutory time limit under Art. 6 D.L. 119/2018.
Decreto — n. 2796/2022 — snciv
Tax appeal dismissed as process extinguished by statutory time limit under D.L. 119/2018 Article 6.
Decreto — n. 29710/2021 — snciv
Italian tax court declares tax proceeding extinguished due to failure to request simplified settlement within deadline.