IL "DEFINITIVO" ORIENTAMENTO IN TEMA DI GIURISDIZIONE TRIBUTARIA SUL FERMO AMMINISTRATIVO

[Autom. eng. transl.] The incomplete regulation of the administrative detention of registered movable property made it very complex to identify with certainty the judge having jurisdiction for challenging the related measures, since the legal nature of the institute itself was controversial. The legislator, having taken note of the jurisprudential contrast on the subject, intervened with the Legislative Decree 4 July 2006, n. 223, converted, with modifications, by the Law of 4 August 2006, n. 248, to the art. 35, paragraph 26 quinquies, with which it has included in the list of acts that can be independently challenged before the Tax Commissions, contained in paragraph 1 of art. 19 of Legislative Decree 31 December 1992, n. 546, the "arrest of registered movable property", pursuant to art. 86 of the DPR September 29th 1973, n. 602 and "the registration of mortgages on real estate", established by art. 77 of the same decree. Subsequently the Court of Cassation with united sections, with the order n. 14831 of 5 June 2008, returns to the question of jurisdiction in the matter of detention in the light of the clarifications formulated by the Constitutional Court with the judgments of 14 March 2008, n. 64 and of May 14, 2008, n. 130, in which it is reiterated that the jurisdiction of the tax judge, based on art. 102, paragraph 2 of the Constitution, is inextricably linked to the tax nature of the relationship.