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L'AGENTE DELLE TASSE DEVE RISARCIRE ANCHE IL DANNO BIOLOGICO

Pubblicato il 29 settembre 2016 alle 13.20

Al ricorrere di determinati presupposti, l’Agente della riscossione che ha agito senza osservare i criteri di legge nell’esazione delle imposte deve risarcire al contribuente il danno biologico, ovvero la lesione dell’integrità psico-fisica (Trib. Teramo 1.8.2016).

Si trattava, nella specie, di un’iscrizione ipotecaria (presumibilmente ex art. 76 del DPR 602/73) eseguita senza la preventiva comunicazione al contribuente (obbligo legalmente istituito dal DL 70/2011) e, per un errore di omonimia, relativamente ad un valore di 9 milioni di euro, anzichè di 250.000,00 euro. Inoltre, l’informazione era giunta ad una banca dati, e ciò ne aveva causato la pubblicità presso gli istituti bancari, che, di conseguenza, avevano interrotto l’erogazione di credito.

FONTE: SOLE24ORE



Categorie: Economia e impresa, Fisco

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