𝐂𝐎𝐑𝐓𝐄 𝐃𝐈 𝐆𝐈𝐔𝐒𝐓𝐈𝐙𝐈𝐀 𝐓𝐑𝐈𝐁𝐔𝐓𝐀𝐑𝐈𝐀 𝐃𝐈 𝟏° 𝐆𝐑𝐀𝐃𝐎 𝐃𝐈 𝐍𝐀𝐏𝐎𝐋𝐈 – 𝐒𝐄𝐍𝐓𝐄𝐍𝐙𝐀 𝐍. 𝟏𝟓𝟏 𝐃𝐄𝐋 𝟒 𝐆𝐄𝐍𝐍𝐀𝐈𝐎 𝟐𝟎𝟐𝟑: inesistente l’atto tributario notificato a persona deceduta e non agli eredi

“𝐿𝑎 𝑑𝑖𝑐ℎ𝑖𝑎𝑟𝑎𝑧𝑖𝑜𝑛𝑒 𝑑𝑖 𝑠𝑢𝑐𝑐𝑒𝑠𝑠𝑖𝑜𝑛𝑒 𝑒̀ 𝑎𝑡𝑡𝑜 𝑖𝑑𝑜𝑛𝑒𝑜 𝑎 𝑓𝑎𝑟 𝑐𝑜𝑛𝑜𝑠𝑐𝑒𝑟𝑒 – 𝑜 𝑎 𝑟𝑒𝑛𝑑𝑒𝑟𝑒 𝑐𝑜𝑛𝑜𝑠𝑐𝑖𝑏𝑖𝑙𝑒 – 𝑖𝑙 𝑑𝑒𝑐𝑒𝑠𝑠𝑜 𝑑𝑒𝑙 𝑐𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑒𝑛𝑡𝑒 𝑎𝑙𝑙’𝐸𝑛𝑡𝑒 𝑟𝑖𝑠𝑐𝑜𝑠𝑠𝑜𝑟𝑒, 𝑝𝑒𝑟 𝑐𝑢𝑖 𝑙’𝑎𝑡𝑡𝑜 𝑖𝑚𝑝𝑜𝑠𝑖𝑡𝑖𝑣𝑜 𝑝𝑢𝑜̀ 𝑒𝑠𝑠𝑒𝑟𝑒 𝑛𝑜𝑡𝑖𝑓𝑖𝑐𝑎𝑡𝑜 𝑛𝑒𝑙𝑙’𝑢𝑙𝑡𝑖𝑚𝑜 𝑑𝑜𝑚𝑖𝑐𝑖𝑙𝑖𝑜 𝑑𝑒𝑙 𝑑𝑒 𝑐𝑢𝑖𝑢𝑠, 𝑚𝑎 𝑎𝑙𝑙𝑜 𝑠𝑡𝑒𝑠𝑠𝑜 𝑡𝑒𝑚𝑝𝑜 𝑑𝑒𝑣𝑒 𝑒𝑠𝑠𝑒𝑟𝑒 𝑛𝑜𝑡𝑖𝑓𝑖𝑐𝑎𝑡𝑜 𝑎𝑔𝑙𝑖 𝑒𝑟𝑒𝑑𝑖 𝑐𝑜𝑙𝑙𝑒𝑡𝑡𝑖𝑣𝑎𝑚𝑒𝑛𝑡𝑒 𝑒 𝑖𝑚𝑝𝑒𝑟𝑠𝑜𝑛𝑎𝑙𝑚𝑒𝑛𝑡𝑒. 𝐼𝑙 𝑟𝑖𝑠𝑝𝑒𝑡𝑡𝑜 𝑑𝑖 𝑡𝑎𝑙𝑒 𝑝𝑟𝑜𝑐𝑒𝑑𝑖𝑚𝑒𝑛𝑡𝑜 𝑛𝑜𝑡𝑖𝑓𝑖𝑐𝑎𝑡𝑜𝑟𝑖𝑜 𝑛𝑜𝑛 𝑐𝑜𝑠𝑡𝑖𝑡𝑢𝑖𝑠𝑐𝑒 𝑑𝑎𝑡𝑜 𝑝𝑢𝑟𝑎𝑚𝑒𝑛𝑡𝑒 𝑓𝑜𝑟𝑚𝑎𝑙𝑒 𝑚𝑎, 𝑖𝑛𝑐𝑖𝑑𝑒𝑛𝑑𝑜 𝑠𝑢𝑙 𝑟𝑎𝑝𝑝𝑜𝑟𝑡𝑜 𝑡𝑟𝑖𝑏𝑢𝑡𝑎𝑟𝑖𝑜, 𝑝𝑒𝑟𝑐ℎ𝑒̀ 𝑟𝑒𝑙𝑎𝑡𝑖𝑣𝑜 𝑎𝑑 𝑢𝑛 𝑠𝑜𝑔𝑔𝑒𝑡𝑡𝑜 𝑛𝑜𝑛 𝑝𝑖𝑢̀ 𝑒𝑠𝑖𝑠𝑡𝑒𝑛𝑡𝑒, 𝑒̀ 𝑐𝑎𝑢𝑠𝑎 𝑑𝑖 𝑛𝑢𝑙𝑙𝑖𝑡𝑎̀ 𝑎𝑠𝑠𝑜𝑙𝑢𝑡𝑎 𝑒𝑑 𝑖𝑛𝑠𝑎𝑛𝑎𝑏𝑖𝑙𝑒 𝑑𝑒𝑙𝑙𝑎 𝑛𝑜𝑡𝑖𝑓𝑖𝑐𝑎 𝑒 𝑑𝑒𝑙𝑙’𝑎𝑣𝑣𝑖𝑠𝑜 𝑑𝑖 𝑎𝑐𝑐𝑒𝑟𝑡𝑎𝑚𝑒𝑛𝑡𝑜, 𝑐ℎ𝑒 𝑣𝑎 𝑐𝑜𝑛𝑠𝑖𝑑𝑒𝑟𝑎𝑡𝑜 𝑖𝑛𝑒𝑠𝑖𝑠𝑡𝑒𝑛𝑡𝑒 “.