N. 228 ORDINANZA (Atto di promovimento) 23 marzo 2010
LA COMMISSIONE TRIBUTARIA REGIONALE Ha emesso la seguente ordinanza sull'appello n. 1159/09 spedito il 24 aprile 2009 avverso la sentenza n. 4/04/2008 emessa dalla Commissione tributaria provinciale di Firenze;
Contro Agenzia Entrate - Ufficio Empoli proposto da ricorrente:
Menichetti Monica, via della Piovola, 85 - 50053 Empoli (Firenze), difeso da: Marchetti dott. Cesare via Roma, 36 - 50054 Fucecchio (Firenze).
Atti impugnati: ruolo e cartella di pagamento n. 2006/150364
IRPEF 2002; ruolo e cartella di pagamento n. 2006/150364 add.
regionale 2002.
Premesso che con sentenza n. 4/04/08 la Commissione tributaria provinciale di Firenze dichiarava inammissibile, per tardivita', il ricorso promosso da Menichetti Monica avverso una cartella di pagamento per omesso o carente versamento di IRPEF per l'anno 2002;
che la predetta cartella di pagamento era stata notificata alla Menichetti ai sensi del combinato disposto dell'art. 140 c.p.c.
e dell'art. 26 d.P.R. n. 602/73 a norma del quale 'nei casi previsti dall'art. 140 del c.p.c., la notificazione della cartella di pagamento si ha per eseguita nel giorno successivo a quello in cui l'avviso di deposito e' affisso all'albo del Comune';
che il ricorso della Menichetti alla Commissione tributaria provinciale era stato proposto nei sessanta giorni dall'effettiva conoscibilita' dell'atto impositivo, avvenuta con la ricezione della raccomandata che avvisava del deposito dell'atto all'albo del Comune, ma non nei sessanta giorni dalla notifica come perfezionata ai sensi dell'art. 26 richiamato;
che la contribuente ha proposto tempestivo e rituale appello dinanzi a questa Commissione tributaria regionale, deducendo che il predetto meccanismo normativo configura una fictio iuris assoluta in ordine alla conoscibilita', da parte del contribuente, dell'atto impositivo, senza tenere conto che la concreta conoscibilita' dell'atto impositivo stesso puo' essere posteriore - come in effetti e' nel caso che ci occupa - al giorno successivo a quello in cui l'avviso di deposito e' affisso all'albo del Comune, venendo leso, in tal caso, il diritto di difesa che concede sessanta giorni...
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