Judgment No. 9431/2024: The Statute of Limitations for Pecuniary Administrative Sanctions

The recent order No. 9431 of April 9, 2024, issued by the Court of Cassation, provides important clarifications regarding the right to collect pecuniary administrative sanctions. In particular, the judgment focuses on the issue of the statute of limitations, establishing that the period for exercising the right to collection is ten years, in accordance with Article 2953 of the Civil Code. This ruling has a significant impact on taxpayers, as it clarifies the timeframe within which the Tax Administration can proceed.

Context of the Judgment

In the specific case, the appellant R. (G. R.) challenged the legality of a payment notice issued by the State Attorney General's Office for the delay in tax payment. The Court reiterated that once a judgment confirming a liquidation notice becomes final and unappealable, the right to collect administrative sanctions arises and, consequently, is subject to the ordinary statute of limitations.

Right to collect pecuniary administrative sanctions - Payment notice - Liquidation notice - Final and unappealable judgment - Period for exercise - Ordinary statute of limitations regime - Actio iudicati. The right to collect pecuniary administrative sanctions, arising from the delay in payment of the principal tax resulting from a payment notice issued after the liquidation notice has become final and unappealable, is subject to a ten-year statute of limitations, with direct application of Article 2953 of the Civil Code, which generally governs the so-called actio iudicati.

Practical Implications of the Judgment

The decision of the Court of Cassation clarifies several fundamental aspects:

• The ten-year statute of limitations applies to all pecuniary administrative sanctions, unless otherwise provided by specific laws.
• The final and unappealable nature of the judgment confirming the liquidation notice marks the starting point for the commencement of the statute of limitations.
• The taxpayer's knowledge of the payment notice will play a crucial role in determining the actual running of the statute of limitations period.

These clarifications are essential for taxpayers, as they allow for a better understanding of their rights and obligations concerning administrative sanctions. Furthermore, they offer a more transparent regulatory framework for managing disputes with the Tax Administration.

Conclusions

In conclusion, Judgment No. 9431 of 2024 represents a significant step forward in defining taxpayers' rights regarding administrative sanctions. The clarity regarding the ten-year statute of limitations, supported by Article 2953 of the Civil Code, provides greater protection to citizens, making the relationship with the Tax Administration more transparent. It remains crucial for taxpayers to be informed and aware of these rights in order to act promptly and protect their positions.