Order No. 10985 of 2024: Clarifications on Domicile in Tax Litigation

The recent Order No. 10985 of April 23, 2024, issued by the Court of Cassation, offers important clarifications regarding elected domicile and notification procedures in tax litigation. In particular, the ruling emphasizes the parties' responsibilities concerning the communication of domicile changes, highlighting the importance of correctly following procedures to avoid issues in disputes.

Elected Domicile and Changes

The order addresses the subject of elected domicile, specifying that, according to Article 17, paragraph 1, of Legislative Decree No. 546 of 1992, it is the party's burden to communicate any changes to their domicile. These changes become effective towards opposing parties from the tenth day following the notification of the change declaration. However, electing domicile at a lawyer's office has a limited function, serving only as an indication of the representative's location.

• Burden of communication for independently elected domicile
• Function of domicile at the lawyer's office
• Notifier's responsibility in searching for the new domicile

Notification Burden and Search for New Address

The Court clarifies that the lawyer at the elected domicile does not have the obligation to communicate changes to their office address. Consequently, it is the notifier's responsibility to conduct the necessary searches to identify the new place for notification, even in the absence of formal communication from the opposing party. This aspect is crucial for ensuring the proper continuation of tax litigation and for preventing formal errors from compromising the rights of the involved parties.

Place of Notifications - Elected Domicile - Changes - Notification Burden to Opposing Party - Limits - Domicile at Any Lawyer's Office - Change of Professional Address - Notification - Search - Burden on Notifier - Basis. In tax litigation, the burden to communicate changes, which become effective towards constituted opposing parties from the tenth day following the notification of the change declaration, of elected domicile or residence or registered office, pursuant to Article 17, paragraph 1, of Legislative Decree No. 546 of 1992, is provided for the domicile independently elected by the party, while the election of domicile by the same at the office of any lawyer, ex Article 12 of the aforementioned Legislative Decree, has the mere function of indicating the location of the representative's office; it follows that the lawyer at the elected domicile does not, in turn, have the burden of communicating changes to their office address and it is, instead, the notifier's burden to conduct appropriate searches to identify the new place of notification, should the one known to them have changed, as notification must be made to the real domicile of the representative even if there has been no formal communication of the transfer to the opposing party.

Conclusions

In conclusion, Order No. 10985 of 2024 represents an important clarification tool for parties involved in tax disputes. It reiterates the importance of adhering to the rules regarding domicile and notifications, emphasizing that the responsibility to communicate changes falls on the interested party. It is therefore crucial for parties to be aware of their responsibilities and to take action to ensure the correctness of communications, thereby avoiding potential future disputes.