Commentary on Order No. 23260 of 2024: Suspension of the Appeal Judgment of the Tax Collection Notice

The recent Order No. 23260 of August 28, 2024, issued by the Court of Cassation, provides an important interpretation regarding the suspension of the appeal judgment of a tax collection notice. Specifically, the Court has established that such a judgment is not subject to suspension pending the resolution of the appeal proceedings concerning the judgment that gave rise to the notice itself. This clarification is relevant for taxpayers and lawyers operating in the field of tax litigation.

The Regulatory Framework

Article 68 of Legislative Decree No. 546 of 1992 governs the appeal of tax collection notices, establishing the procedures for contesting tax claims. The Court referred to Article 295 of the Code of Civil Procedure (c.p.c.), which provides for the suspension of a judgment pending the conclusion of another judgment only in the presence of a necessary prejudicial relationship. However, in the case at hand, the Court excluded such a prejudicial relationship, clarifying that the tax collection notice is based on a judgment and not on the assessment notice, which is still under review.

Implications of the Judgment

Appeal of a tax collection notice issued pursuant to Article 68 of Legislative Decree No. 546 of 1992 - Suspension of the judgment pending the resolution of the proceedings concerning the judgment based on which the notice was issued - Exclusion - Rationale. In matters of tax litigation, the judgment appealing a payment notice, issued pursuant to Article 68 of Legislative Decree No. 546 of 1992, is not subject to suspension, under Article 295 of the c.p.c., until the conclusion of the proceedings appealing the judgment based on which the notice was issued, as there is no necessary prejudicial relationship. This is because the tax claim enforced by the notice is based on a judgment and, therefore, on a different title than the assessment notice whose legitimacy is still under review. In the contrary case, the suspension of the enforceability of the judgment in question would be surreptitiously substituted by the suspension of the judgment appealing the payment notice.

This judgment implies that taxpayers must be aware that the appeal of a tax collection notice cannot be delayed by the suspension of the judgment concerning the original ruling. Therefore, it is crucial to act promptly and not wait for other disputes to be resolved before contesting a tax collection notice.

Conclusions

In conclusion, Order No. 23260 of 2024 represents a significant step forward in clarifying the procedures for appealing tax collection notices. The Court has reaffirmed the need for a rigorous interpretation of the rules, preventing the suspension of appeal judgments from becoming a double-edged sword for taxpayers. It is advisable for anyone in this situation to consult a lawyer experienced in tax law to receive adequate and timely assistance.