La notificazione della cartella di pagamento come file .pdf è illegittima perché non garantisce la conformità del documento informatico all’originale e la validità della firma digitale dell’Agente della riscossione. (Comm. trib. prov. Milano, sez. I, 3 febbraio 2017, n. 1023) La lettura dell’intero articolo è riservata agli abbonati di “Diritto e Giustizia“. Per ulteriori informazioni cliccare…
Commissione Tributaria Provinciale di Milano, sez. I, sentenza 13 dicembre 2016 – 3 febbraio 2017, n. 1023 Presidente Roggero – Relatore Donvito Svolgimento del processo e motivi della decisione La società C.S. s.r.l., in persona del suo legale rappresentante pro tempore, con sede in M., Via (omissis…), cod. fisc. (omissis…), rappresentata e difesa dal dott….
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