no penalties if you didn't pay

The cancellation applies to debts of less than € 1,000, including interest and penalties: therefore it includes practically all Italian car tax stamps.

Another confirmation on the canceled car stamps for the debts in arrears arrives from the highest judging body, the court of Supreme Court, that with one judgment filed today (1) has canceled a car tax less than a thousand euros.

It concerned a car tax for the year 2005 which had been ordered to be paid by the Collection Agent only in 2012; the applicant, among other things, had invoked the prescription, but a superior and general rule – therefore valid for all – prevailed in the conviction of the judges: the folder had in fact already been canceled by law and the sentence took note of it, thus automatically canceling the debt.

The applied standard (2) it is final and clear: it requires that debts of a residual amount up to one thousand euros – including capital, interest and sanctions – resulting from the individual loads entrusted to the collection agents between 1 January 2000 and 31 December 2010, are automatically canceled.

You will then ask how it was possible to arrive in the Cassation for this:annulment would have had to operate automatically (and precisely with effect from 31 December 2018, date established by law), but in many cases, like the one decided today by the Supreme Court, it was not so: they are therefore the judges to have to cancel the loads registered to the role in that period, canceling the debt.

All this – we repeat – only applies when i unpaid stamps they amount to less than one thousand euros for each year considered: these are the minicards canceled by the judges and not those of higher amounts, or for years other than those included in the amnesty.

The fact is that in the vast majority of cases, as you well know, the annual car tax does not exceed one thousand euros, even when interest and interest are added to the initial amount of the unpaid tax sanctions: so the practical effect for Italian tax payers is that all car tax stamps for these 11 years will be canceled.

THE'total of the folder could also be greater than one thousand euros (there could be more years together or different taxes), but in this case we need to "look inside", because the law speaks of "individual loads entrusted to the collection agents from 1 January 2000 to 31 December 2010 ": this means that you have to scroll the item folder by item, line by line, identifying every role load and checking the amount entrusted (find out how to read a tax notice).

In this way, you will find that it is almost always the car tax it is below this threshold. You can also read this article to understand that folders exceeding one thousand euros are also remedied when the individual loads that make up the items have an amount lower than this limit.

For example, the case decided today by the Cassation had an amount much lower than the thousand euros (they were just 197.06 euros, including interest and penalties applied) and the car tax, which was in 2005, had been delivered to the Collection Agent in 2008: hence , He was part completely in the amnesty, as the judges noted.