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Omessa comunicazione al contribuente dell'avviso bonario PDF Stampa E-mail
Scritto da Simona   
Lunedì 22 Novembre 2010 19:19

"L'omessa comunicazione dell'avviso, non determina alcuna violazione del diritto del contribuente ad essere adeguatamente informato, essendo il controllo previsto dall'art. 36 bis D.p.r. n. 600/73, non un nuovo accertamento, ma una mera attività si liquidazione contabile sulle stesse dichiarazioni rese al solo fine della riscossione del dovuto".

In tal senso, si veda Commissione Tributaria Provinciale di Catanzaro- Sez. II- 24.06.2010, n. 383/02/10
 

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