Tax Collection: Commentary on Order No. 9866 of 2024

The recent order from the Court of Cassation, No. 9866 of April 11, 2024, focused on a crucial aspect of tax collection: the method of notifying payment notices. Specifically, the Court ruled that notifications carried out by collection agents via registered mail with return receipt are governed by the rules of ordinary postal services, rather than those of Law No. 890 of 1982. This clarification has significant implications for taxpayers and collection procedures.

Regulatory Context

Article 26, paragraph 1, of Presidential Decree No. 602 of 1973, which underpins the decision, stipulates that payment notices can be served through simplified methods. The Court emphasized that this simplification is justified by the need to ensure the prompt realization of tax credits, which is essential for the proper functioning of the State's financial life.

The Court's Ruling

Notification of the payment notice by the collection agent - Direct dispatch of registered mail with return receipt - Rules on ordinary postal service - Applicability - Basis. In matters of tax collection, the notification of the payment notice, carried out pursuant to Article 26, paragraph 1, second part, of Presidential Decree No. 602 of 1973, by direct dispatch by the agent of registered mail with return receipt, is governed by the rules concerning ordinary postal service and not by those of Law No. 890 of 1982, as this "simplified" form of notification is justified in relation to the public function performed by the collection agent, aimed at ensuring the prompt realization of tax credits as a guarantee for the regular conduct of the State's financial life.

Practical Implications of the Judgment

This order has several practical implications for taxpayers and collection agents:

• Clarity on notification methods, which can now rely on ordinary postal rules, simplifying the process.
• Greater certainty for taxpayers regarding the validity of notifications made in this manner.
• Strengthening of the public function of collection agents, highlighting the importance of their activity in ensuring the State's financial stability.

Conclusions

In conclusion, Order No. 9866 of 2024 by the Court of Cassation represents a significant step forward in the regulation of tax collection in Italy. It not only clarifies the methods for notifying payment notices but also reiterates the crucial role of collection agents in ensuring the country's financial stability. For taxpayers, it is essential to be aware of these rules and their implications to best address any disputes or issues related to tax collection.