Home News e Sentenze Notifica: irreperibilità “relativa” del destinatario.

Notifica: irreperibilità “relativa” del destinatario.

notifica cartella irreperibilità relativa

notifica cartella irreperibilità relativa

Notifica della cartella esattoriale e dell’avviso di accertamento; inesistenza.

La Corte di Cassazione con sent. 22.11.2012, n. 258 ha uniformato le modalità di notificazione delle cartelle di pagamento (art. 26) e dell’avviso di accertamento (art. 60 D.P.R. n. 600/73) nel caso di destinatario “relativamente” irreperibile, dichiarando l’illegittimità costituzionale del terzo comma dell’art. 26 del D.P.R. n. 602/73 e prevedendo, nell’ipotesi di irreperibilità relativa del destinatario, le medesime modalità di notificazione degli atti di accertamento e delle cartelle di pagamento.

Per effetto di tale pronuncia, nei casi di irreperibilità “relativa” sarà applicabile, con riguardo alla notificazione delle cartelle di pagamento, il disposto dell’ultimo comma dello stesso art. 26 del D.P.R. n. 602 del 1973, in forza del quale “per quanto non regolato dal presente articolo, si applicano le disposizioni dell’art. 60 del predetto decreto” n. 600 del 1973 per il quale la notifica deve essere eseguita secondo le norme stabilite dagli artt. 137 e ss. del c.p.c.”.

Quindi, nelle ipotesi di irreperibilità relativa si applicano le disposizioni di cui all’art. 140 c.p.c. il quale prevede l’obbligo di darne notizia al destinatario “per raccomandata con avviso di ricevimento”.

Nel caso di specie manca la prova che sia stata inviata la raccomandata con avviso di ricevimento, la cui produzione in giudizio è onere che grava sulla parte notificante e ai fini della validità della notifica di un atto, eseguita ai sensi dell’art. 140 c.p.c. è necessario che il notificante comprovi l’avvenuta ricezione, da parte del destinatario, della raccomandata confermativa dell’effettivo compimento di tutte le formalità previste dalla norma (o il perfezionamento della compiuta giacenza, Cass. n. 11933/11; Cass. n. 7809/10).

La mancata produzione dell’avviso di ricevimento della raccomandata di cui all’art. 140 c.p.c. comporta non la mera nullità bensì l’inesistenza della notificazione della cartella di pagamento in quanto senza la stessa non può considerarsi perfezionato il procedimento notifcatorio (Cass. n. 14047 del 20.6.14).

sent. 3978 2016 Comm. Reg. Milano

 

 

 

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