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LA CASSAZIONE SULLA VALIDITà CARTELLA DI PAGAMENTO


Con Ordinanza n. 18426 del 28 giugno 2023 la Corte di Cassazione, Sez. Quinta Civile, ha chiarito che la cartella di pagamento, se segue l'adozione di un atto fiscale che abbia già determinato il "quantum" del debito di imposta e gli interessi relativi al tributo, è congruamente motivata - con riguardo al calcolo degli interessi nel frattempo maturati - attraverso il semplice richiamo dell'atto precedente e la quantificazione dell'importo per gli ulteriori accessori. Se, invece, la cartella costituisce il primo atto riguardante la pretesa per interessi, al fine di soddisfare l'obbligo di motivazione essa deve indicare, oltre all'importo monetario richiesto, la base normativa relativa agli interessi reclamati - la quale può anche essere implicitamente desunta dall'individuazione specifica della tipologia e della natura degli interessi oggetto della pretesa ovvero del tipo di tributo a cui questi accedono - e la decorrenza dalla quale gli accessori sono dovuti, senza che sia necessaria la specificazione dei singoli saggi periodicamente applicati o delle modalità di calcolo. Fonte: https://www.cortedicassazione.it
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The data controller is Studio Dorighelli, who states that the data acquired in this manner will be handled as follows:

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  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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