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Scritto da Giuseppe Di Claudio   
mercoledì 16 gennaio 2008

La corte costituzionale ha dichiarato l'incostituzionlità delle norme sulla notifica degli atti tributari ai connazionali all'estero

Vincenzo Visco
Vincenzo Visco

Sta passando sotto silenzio una interessante sentenza della Corte Costituzionale relativa alle notifiche degli atti tributari ai connazionali residenti all’estero. Cosa accadeva fino ad oggi. Un cittadino italiano che aveva pendenze tributarie in Italia riceveva la notifica da parte del Fisco nell’ultimo domicilio avuto in Italia. In caso di mancata notifica, la stessa veniva affissa all’albo comunale e così venivano assolti gli obblighi previsti dal Testo Unico.

 

Nel caso in cui il connazionale residente all’estero aveva provveduto a registrarsi all’AIRE, allo stesso veniva inviata una comunicazione con posta ordinaria, peraltro senza il nominativo del mittente e difficilmente distinguibile da una comunicazione pubblicitaria. È facile immaginare le conseguenze per il povero contribuente: nel migliore dei casi il raddoppio delle imposte più gli interessi di mora. Nei casi peggiori il sequestro dei beni posseduti in Italia o il fermo amministrativo dei beni mobili.

La Corte Costituzionale, dopo un ennesimo ricorso di un contribuente residente negli Stati Uniti, ha detto no a questa procedura ed ha dichiarato l’illegittimità degli articoli 58 e 60 del Dpr 600 del 1973 e dell’articolo 26 del Dpr 602 del 1973, poiché queste norme violano il diritto di difesa dei contribuenti iscritti all’AIRE garantito dall’articolo 24 della Costituzione e non permettono una tempestiva conoscenza dell’atto notificato. Le norme, infatti, finiscono per equiparare i contribuenti residenti all’estero ed iscritti all’Anagrafe degli Italiani Residenti all’Estero (AIRE), ai soggetti sprovvisti di un’ abitazione, ufficio od azienda nel comune del domicilio fiscale.

Una ragione i più, quindi, per tutti i connazionali all’estero per iscriversi all’AIRE.

 
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ISCRIVERSI ALL'AIRE CONVIENE

La corte costituzionale ha dichiarato l'incostituzionlità delle norme sulla notifica degli atti tributari ai connazionali all'estero

Vincenzo Visco
Vincenzo Visco

Sta passando sotto silenzio una interessante sentenza della Corte Costituzionale relativa alle notifiche degli atti tributari ai connazionali residenti all’estero. Cosa accadeva fino ad oggi. Un cittadino italiano che aveva pendenze tributarie in Italia riceveva la notifica da parte del Fisco nell’ultimo domicilio avuto in Italia. In caso di mancata notifica, la stessa veniva affissa all’albo comunale e così venivano assolti gli obblighi previsti dal Testo Unico.

 

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