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- Numero 6-2003, June 2003
Impugnazione della cartella esattoriale per vizio concernente l"esigibilità della pretesa impositiva dell"ente: legittimazione passiva e responsabilità del concessionario delegato per la riscossione?
Autore | Vito Amendolagine |
Pagine | 516 |
Page 516
La «stringata» ed apparentemente «ermetica» sentenza emessa dal Giudice di pace di Bari, si segnala per un revirement su alcuni importanti aspetti che in passato la giurisprudenza aveva risolto negativamente: la legittimazione passiva del concessionario delegato per la riscossione di sanzioni amministrative anche nell'ipotesi in cui non vengano contestati vizi propri della cartella e la conseguente affermazione di responsabilità di quest'ultimo in sede di condanna al pagamento delle spese del giudizio di opposizione.
L'Ufficio nel ritenere fondata l'opposizione proposta dal ricorrente avverso la cartella esattoriale notificata dal concessionario per il decorso del termine prescrizionale di cui all'art. 28 della legge 689/1981 ha dichiaratamente ammesso la legittimazione passiva dello stesso concessionario nel giudizio di opposizione, nonostante i motivi di impugnazione, controvertenti in merito ad un vizio proprio della pretesa azionata, costituito dall'inesigibilità di quest'ultima per decorso del termine prescrizionale di cui all'art. 28 della legge 689/1981.
Nel giungere all'affermazione di responsabilità del concessionario - unico soggetto destinatario della condanna alla refusione delle spese di lite in favore dell'opponente - il magistrato ha inequivocabilmente statuito sull'operato del soggetto delegato dall'Ente Pubblico in sede di decisione dell'avvio dell'iter procedimentale esecutivo finalizzato al recupero degli importi dovuti, nonostante questi ultimi non fossero più esigibili per intervenuta prescrizione.
Tale sentenza, per i suddetti aspetti, è indubbiamente connotata da un carattere innovativo, in quanto ribalta un orientamento giurisprudenziale...
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