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Home Area Contenzioso-Tributario Problematiche specifiche del contendere UTILIZZO STRUMENTI CAUTELARI A DISPOSIZIONE DELL'AGENZIA DELLE ENTRATE
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UTILIZZO STRUMENTI CAUTELARI A DISPOSIZIONE DELL'AGENZIA DELLE ENTRATE PDF Stampa E-mail
Area Contenzioso-Tributario - Problematiche specifiche del contendere
Martedì 16 Febbraio 2010 18:55
L'Agenzia delle Entrate ha chiarito, con Circolare n°4 del  15 febbraio 2010, il modo di utilizzazione di strumenti cautelari adottabili in presenza di fenomeni di evasione da riscossione tributi. La circolare descrive i primi chiarimenti derivanti dall'applicazione del D.L. 185/08 e D.L. 79/09  all'art. 22 del D.Lgs. 427/07 relativo all'utilizzo degli strumenti cautelativi quali ipoteca e sequestro. 
Innanzitutto la prima novità riguarda il fatto che gli strumenti cautelativi possono essere utilizzati non solo a tutela dei crediti per sanzioni, ma anche a tutela dei crediti stessi e dei relativi interessi. Naturalmente tali misure non devono rappresentare un automatismo, ma devono essere valutate considerando il comportamento del contribuente. Nei casi peggiori per il contribuente l'Amministrazione Finanziaria può richiedere un provvedimento straordinario a tutela dell'intero importo richiesto dal Fisco. 
L'agenzia delle Entrate nella circolare ritiene che si possano utilizzare tali strumenti  anche quando il contribuente abbia aderito PVC (Processo Verbale di Constatazione) o abbia ricevuto l'invito al contraddittorio quando l'Agenzia creda che sussistano condizioni gravi per ottenere il pagamento dei crediti. Lo strumento da preferire da parte degli Uffici dovrebbe essere lo strumento del sequestro piuttosto che quello dell'ipoteca. Mentre il sequestro cautelativo dell'azienda può esserci solo se si temono danni irreparabili alla gestione dell'azienda stessa. 

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In Evidenza

Tributario: risposte a quesiti, ricerche e pareristica, contenzioso.

 
Tributi locali: pratiche, calcoli e consulenza in materia di Ici, ed altre imposte locali.

 
Societario: costituzione di società (anche tramite un proprio notaio), consulenza legale (tramite proprio Avvocato) e fiscale.

 
Amministrativo: disbrigo di pratiche amministrative presso Ufficio delle Entrate, Camera di Commercio, Uffici Comunali, uffici vari.

 
Tutela dei marchi: Registrazione di marchi, consulenza legale (tramite proprio Avvocato) sulla protezione della proprietà intellettuale).

 
Consulenza del lavoro: Elaborazione buste paga, consulenza specifica su questioni del diritto del lavoro.

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