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Difesa Tributaria - Dott. Commercialista Giuseppe MARINO Specialista in contenzioso tributario :: Forum :: Cartelle esattoriali ricevute
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Cartella esattoriale bollo auto 2005

Autore Messaggio
freelance
mer 19 ott 2011, 07:19
Utenti Registrati #173
Registrato il: gio 17 set 2009, 08:27
messaggi: 2
Il quesito riguarda la prescrizione del bollo auto 2005 apparentemente non pagato (non ho più la ricevuta dato il tempo trascorso). I dati sono i seguenti:

1) Avviso di accertamento della Regione Lazio notificato in data 15/10/2008
2) Tributo iscritto a ruolo l' 1/8/2011
3) Cartella Equitalia notificata il 12/10/2011

I pareri che ho ricevuto circa la prescrizione sono discordanti:
1° parere: L'avviso di accertamento e la cartella debbono essere notificati entrambi entro il terzo anno successivo a quello del pagamento dovuto (2005).
2° parere: L'iscrizione a ruolo deve avvenire e la cartella deve essere emessa entro i due anni successivi all'avviso di accertamento (in questo caso il 31/12/2010.

In entrambi i casi il tributo sarebbe prescritto.

Qualcuno può darmi un parere definitivo, possibilmente con riferimenti che mi consentano di presentare ricorso per l'annullamento della cartella?

Grazie
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