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What protection can be requested against the measure of registration of a tax lien pursuant to art. 77, Presidential Decree no. 602/1973, when it is based on payment notices collecting roles of "mixed" origin, i.e., not only of a tax nature? What is the limitation period for the underlying credit of the tax lien registration?
The jurisdiction of the tax commissions is governed by art. 2, Legislative Decree no. 546/1992, and concerns all disputes relating to taxes of any kind and denomination, including regional, provincial, and municipal taxes, additional taxes, administrative sanctions, interest, and other accessories.
The tax process is an appeal process and, to initiate it—except for the particular case of reimbursement actions—it is necessary to notify the taxpayer of one of the acts indicated by art. 19, Legislative Decree no. 546/1992, for which “The appeal may be brought against …” and follows the list of acts that can be appealed before the Provincial Tax Commission.
The reference scenario is completed by art. 57, Presidential Decree no. 602/1973, according to which “The following are not allowed: a) oppositions governed by art. 615 of the Code of Civil Procedure, except for those concerning the attachability of assets; b) oppositions governed by art. 617 of the Code of Civil Procedure relating to the formal regularity and notification of the enforcement order” (a rule on which the Constitutional Court has actually intervened, which, with judgment no. 114/2018, declared the constitutional illegitimacy of art. 57, paragraph 1, letter a), Presidential Decree no. 602/73, insofar as it does not provide that, in disputes concerning acts of tax enforcement following the notification of the payment notice and the notice referred to in art. 50 of Presidential Decree 602/73, oppositions governed by art. 615 of the Code of Civil Procedure are allowed).
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