Credito tributario nel passivo del fallimento tra eccezione di prescrizione e rimedi giudiziali


The ruling resolves a matter of conflict of jurisdiction between the tax and ordinary courts in a context in which the prescription of tax receivables in bankruptcy was discussed. Indeed, the United Sections, resolving an obvious problem of a practical nature as well, have pronounced the following principle of law: where, upon admission to the bankruptcy liability, the curator prescribes the prescription of the tax credit accrued after the notification of the payment folder , which marks the consolidation of the tax claim and the exhaustion of the taxation power, is considered an extinct fact of the tax obligation which must be known to the judge in charge of the credit check and the court in opposition to the passive state and of late insinuation, and not the tax judge.


  • AA.VV, Cartella di pagamento: il giudice ordinario decide l’eccezione di prescrizione in sede di fallimento, su, 27 dicembre 2019.
  • MARIOTTI L., Cartella di pagamento: giurisdizione Tribunale e non del Giudice tributario sulla prescrizione in sede di fallimento. Qualche riflessione critica, in, 2 gennaio 2020.
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