Cancel tax bill via PEC (certified email).

There tax demand notified via certified email from Equitalia (now from the Revenue Agency collection) is it nothing?

This seems to emerge from a certain jurisprudence of the Provincial Tax Commissions scattered throughout the national territory.

For about a year and a half (and, in particular, since the entry into force of the law establishing the obligation to notify tax bills via certified email), some provincial Tax Commissions have been declaring the nullity of notifications sent by the Collection Agency via certified email.

Among the reasons given by the Tax Judges  the notice notified via certified email is illegitimate because the message enclosed in the certified email is not the original document, as the message contains only a PDF copy, without a certificate of conformity (it is an informal copy of the document);

At times, it has been established that the certificate of conformity of the message, attached to the certified email, cannot be affixed by Equitalia managers and officials (they are not public officials).

In that case, it would therefore be a "pseudo" registered letter, "unsigned" and without a certain date.

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