N. 3 ORDINANZA (Atto di promovimento) 4 giugno 2009
LA COMMISSIONE TRIBUTARIA REGIONALE Ha emesso la seguente ordinanza sul ricorso proposto da:
Trattoria Bar Nuova Centrale s.n.c., contro Agenzia delle entrate Ufficio di Chiavari.
Considerato che:
la controversia ha ad oggetto la richiesta di annullamento dell'atto di irrogazione di sanzioni amministrative emesso dall'Agenzia delle Entrate, Ufficio di Chiavari, comminate, ai sensi dell'art. 3 comma 3 del d.l. 12 febbraio 2002, convertito con modificazione nella legge 23 aprile 2002, n. 73, a seguito dell'accertamento di impiego di lavoratori irregolari, non risultanti dalle scritture o altra documentazione obbligatorie;
la Corte costituzionale, con sentenza n. 130 del 12 marzo 2008, ha dichiarato costituzionalmente illegittimo l'art. 2 comma 1 del decreto legislativo 31 dicembre 1992, n. 546, nella parte in cui attribuisce alla giurisdizione tributaria le controversie relative alle sanzioni comunque irrogate da uffici finanziari, anche laddove esse conseguano alla violazione di disposizioni non aventi natura tributaria, poiche' si pone in contrasto con l'art. 102, secondo comma, e con la VI disposizione transitoria della Costituzione, risolvendosi nella creazione di un nuovo giudice speciale;
l'art. 3 comma 1 del d.lgs. 31 dicembre 1992, n. 546, mentre impone al giudice tributario di rilevare, anche d'ufficio, il proprio difetto di giurisdizione in qualunque stato e grado del processo, nulla statuisce in ordine alla conservazione degli effetti della domanda, nel nuovo processo che la parte e' onerata di promuovere davanti al giudice munito di giurisdizione - qualora, nel corso del giudizio, si consumino i termini di legge per agire davanti alla giurisdizione competente, si determina una...
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