I termini per la formazione dei ruoli, la loro consegna al concessionario e la notifica della cartella di pagamento (nota a Cass. n. 19865/2004 e Cass. SSUU n. 21498/2004).

[Autom. eng. transl.] The work analyzes the complex situation of collection terms before the 2005 Constitutional Court sentence and the consequent intervention of the legislator operated with the law n. 156/2005. In particular, we note the interesting "debate" that has developed over the years among the top gurisdictional bodies, prodromal to the decisive judgment of the Court n. 280. The work also highlights how the United Sections of the Cassation, in sentence n. 21498/2004 in many ways acceptable, have re-proposed a well-known theme, that is to say that of the nature of the act pursuant to art. 36-bis, qualified by the judges of legitimacy in its decision as an act of assessment. This thesis is refuted, and both systematic and practical reasons are highlighted to support the theory that considers the act ex art. 36-bis an act of collection, with a reasoned summary of the positions of the doctrine on the subject.