N. 439 ORDINANZA (Atto di promovimento)
LA COMMISSIONE TRIBUTARIA REGIONALE Ha emesso la seguente ordinanza sull'appello n. 860/2007 depositato il 12 giugno 2007 avverso la sentenza n. 9 maggio 2006 emessa dalla Commissione Tributaria Provinciale di Venezia proposto dall'ufficio: Agenzia entrate Ufficio Venezia 2, controparte: Dal Corso Ermanno, Via Scaltenigo 167 I 1 - 30035 Mirano (Venezia) difeso da: Druda Davide, Via Tommaseo 69, - 35131 Padova, terzi chiamati in causa: Conc. Gest Line S.p.A. ora Equitalia Polis S.p.A., Via Torino n. 164 Mestre, 30170 Venezia, difeso da: Schiavon Luca, Studio legale dell'avv. .... Mestre - Via Miranese, 3 - 30171 Venezia; atti impugnati: cartella di pagamento n. 11920040013682503 IVA+IRPEF+IRAP 1996; cartella di pagamento n. 11920040013682503 IVA+IRPEF+IRAP 1997;
cartella di pagamento n. 11920040014439540 IVA+IRPEF+IRAP 1998.
Premesso che con un primo ricorso, rubricato al n. 1399/05 del Ruolo generale della Commissione tributaria provinciale di Venezia,
Dal Corso Ermanno impugnava la cartella esattoriale notificata il 23 maggio 2005 dalla Concessionaria Gest Line S.p.A. con un carico di euro 26.638,13 per Irpef, Irap ed Iva relative all'anno 98;
Il ricorrente deduceva, oltre ad ulteriori motivi di doglianza, nullita' della cartella perche' carente di adeguate indicazioni in ordine alla pretesa tributaria e perche' mancante di sottoscrizione e dell'indicazione del responsabile del procedimento;
Si costituiva il Concessionario Gest Line S.p.A., osservando, quanto alla compilazione ed al contenuto dell'atto impugnato, che la redazione della cartella esattoriale non ne richiede la sottoscrizione a pena di nullita', non potendosi assimilare ad atto amministrativo in senso proprio, in quanto non emesso da soggetto appartenente alla pubblica amministrazione; che, quand'anche la cartella fosse assimilata ad atto amministrativo, la sottoscrizione non ne costituirebbe elemento essenziale, non essendo prevista come tale dalla legge; che l'atto, inoltre, risultava compilato in conformita' alle disposizioni ministeriali, secondo i modelli forniti dall'amministrazione, ove non e' prevista l'indicazione del responsabile del procedimento e che, in ogni caso, la denunciata carenza non sarebbe causa di nullita' della cartella, in quanto detta sanzione non sarebbe espressamente prevista per legge; che l'art. 7, legge n. 212/2000 e' norma imperfetta, priva di sanzione, per cui anche sotto tale profilo - non potrebbe pronunciarsi alcuna nullita' della cartella impugnata; che la cartella, in quanto atto riproduttivo del ruolo, presuppone un'attivita' di accertamento di competenza dell'ufficio finanziario, cui il concessionario e' estraneo;
Si costituiva, altresi', l'Agenzia delle entrate di Venezia, esponendo proprie controdeduzioni difensive;
Con altro ricorso, iscritto al n. 1400 del Ruolo Generale, poi riunito al precedente, il Dal Corso impugnava la cartella notificata dal concessionario Gest Line il 23 maggio 2005, portante un carico di euro 42.695,09, relativi ad Irpef per gli anni '96 e '97 e ad Iva per l'anno '97, con argomenti conformi a quanto dedotto nel precedente giudizio ed era, anche in tal caso, presentata istanza di sospensione della cartella impugnata;
Conformi, altresi', alle difese svolte nel precedente procedimento, anche le argomentazioni svolte dal Concessionario per l'esazione;
La commissione provinciale, riuniti i ricorsi, previa sospensiva, li accoglieva, compensando le spese;
Ha ritenuto il Collegio che, ai sensi dell'art. 7, legge n. 212/2000, la cartella deve tassativamente recare l'indicazione del responsabile del procedimento e che la stessa deve anche riportare la sottoscrizione del funzionario responsabile, in quanto assimilabile ad atto amministrativo ed in quanto atto incidente nella sfera giuridica e patrimoniale del soggetto passivo;
Con appello promosso in via principale, l'Agenzia delle entrate, ribadito preliminarmente il proprio difetto di legittimazione passiva per le eccezioni attinenti a vizi propri della cartella...
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