n. 143 ORDINANZA (Atto di promovimento) 15 ottobre 2014 -
LA CORTE DI APPELLO DI FIRENZE All'udienza collegiale del giorno 15 ottobre 2014 ore 10,00;
Presidente dott. Turco Alessandro, Relatore;
Giudice/Consigliere dott. Abiosi Antonia;
Giudice/Consigliere dott. Modena Marco;
Con l'assistenza del cancelliere sottoscritto e del P.M. dott. ......, Chiamata la causa Attore principale Esposito Giuseppe: Avv. Quercetani Massimiliano;
Avv. Tagliaferri Riccardo;
Convenuto principale Bruscolini Nella, Avv. Rilevato che: l'art. 13, comma 1-quater, del d.P.R. 30 maggio 2002 n, 115, introdotto dall'art. 1 comma 17 della legge 24 dicembre 2012 (legge di stabilita' 2013) stabilisce il raddoppio del contributo unificato quando l'impugnazione, anche incidentale, e' respinta integralmente o e' dichiarata inammissibile o improcedibile, stabilendo altresi' che dei presupposti di tale raddoppio il giudice debba dare atto in sentenza;
che tale norma, attraverso la previsione della improcedibilita', assoggetta all'aggravamento tributario in questione (avente natura lato sensu sanzionatoria) anche le parti il cui appello venga dichiarato improcedibile ai sensi dell'art. 348 secondo comma c.p.c., per mancata comparizione dell'appellante alla prima udienza e a quella successiva di cui gli sia stata data comunicazione;
che pertanto detta norma dovrebbe trovare applicazione nel caso specifico, in cui la parte appellante non e' comparsa ne' alla prima udienza, ne' a quella successiva di cui le e' stata data comunicazione, dal che consegue la rilevanza della questione;
che la citata disposizione crea una disparita' di trattamento, con conseguente violazione dell'art. 3 Cost., tra l'ipotesi di...
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