Tax, balance and excise for car tax

For the Supreme Judges this debt, relative to a car tax for the year 2005, falls within the excerpt provided that the value is less than one thousand euros, including interest and penalties of 197.06. As reported Italy today, the role must be deemed to have been delivered to the collection agent, in this case So.Ge.t4 spa, after notification of the assessment notice.

To notice, the compulsory collection it can happen in different ways. The first through the formation of an executive role and the consequent issue of a payment folder through Equitalia spa. The second, instead, provides for the issue of a payment order directly by the administration. The third, finally, with the issue of an order for payment through an authorized dealer.

The l. n.136 / 2018, refers to the "Individual loads entrusted to collection agents". This without considering the date in which the latter provide for the issue of the payment folder or the order for payment. In fact, the rule provides that:"Debts of a residual amount, up to the date of entry into force of this decree, up to one thousand euros, including principal, interest for late registration in the role and penalties, resulting from the individual loads entrusted to collection agents from 1/1/2000 as of 31/12/2010, even if they refer to the folders for which the request pursuant to art. 3, are automatically canceled. The cancellation is made on 12/31/2018 to allow the regular execution of the necessary technical and accounting requirements. For the purposes of the consequent discharge, without administrative burdens for the creditor, and for the elimination from the related assets, the collection agent sends the interested entities the list of the canceled quotas on magnetic support, or in via telematics, in accordance with the technical specifications referred to in Annex 1 of the directorial decree of the Ministry of Economy and Finance dated 15/6/2015, published in the G.U. n. 142 of 6/22/2015 ”.

And so also Ctp and Ctr initiate the application of this law. It follows that with sentence 692/19 of the Marche commission the automaticity of the balance and removal of the car tax for the figures of less than one thousand euro was sanctioned. This is because fiscal peace does not distinguish the nature of debt or creditor.