La cartella esattoriale relativa al bollo auto va notificata al contribuente, a pena di decadenza, entro il 31 dicembre del terzo anno successivo a quello in cui l’accertamento è divenuto definitivo.
Lo ha confermato la Commissione Tributaria Regionale di Catanzaro, in una sentenza del 3 febbraio 2016, originata dal ricorso promosso da un contribuente il quale aveva impugnato una cartella di pagamento che gli contestava il mancato versamento della tassa di possesso regionale di un autoveicolo per l’anno 2003.
In prima battuta, la Commissione Provinciale di Cosenza rigettava il ricorso e confermava la legittimità dell’atto, pertanto il contribuente ricorre in appello, sede in cui la difesa lamenta che sia spirato il termine di decadenza riguardante la formazione della cartella, formata oltre due anni dopo che l’avviso di accertamento è divenuto definitivo.
Per la CTP, tuttavia, va confermata la decisione della Commissione cosentina: i giudici precisano che il procedimento di riscossione in materia di bollo auto è disciplinato dall’art. 1, comma 163, della legge 296/06, il quale afferma che il titolo esecutivo (la cartella di pagamento) deve essere notificato a pena di decadenza entro il 31 dicembre del terzo anno successivo a quello in cui l’accertamento è divenuto definitivo.
Si tratta, infatti, di un tributo locale per cui la CTP non ha sbagliato nel ritenere che il termine di decadenza triennale non fosse spirato alla data del primo ottobre 2010, poichè l’accertamento è divenuto definitivo, nel caso di specie, nell’anno 2007.
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