accertamenti_dirigenti_decadutiCon la sentenza n.22803 del 9 novembre 2015 e con le pronunce nn. 22800 e 22810/2015, la Cassazione dirime definitivamente la questione relativa alla nullità degli atti impositivi sottoscritti dai funzionari dell’Agenzia delle Entrate dichiarati decaduti dal loro incarico per effetto della sentenza n. 37/2015 della Corte Costituzionale. Con tale pronuncia la Consulta aveva dichiarato non valida la proroga agli incarichi di alcuni dirigenti, per effetto dell’incostituzionalità dell’art. 8, comma 24, del D.L. n. 16/2012.

Dalla conseguente decadenza degli incarichi, la giurisprudenza di merito aveva fatto discendere la nullità degli atti sottoscritti, per delega, proprio dai dirigenti decaduti. La Corte di Cassazione, con le pronunce citate, smentisce l’orientamento delle Commissioni Tributarie riconoscendo la validità degli atti emessi.

La motivazione di tale decisione discende dall’art. 42, comma 1, del D.P.R. n. 600/1973, secondo il quale “gli accertamenti in rettifica e gli accertamenti d’ufficio sono portati a conoscenza dei contribuenti mediante la notificazione di avvisi sottoscritti dal capo dell’ufficio o da altro impiegato della carriera da lui delegato”. Il D.L. 15 giugno 2015, n. 78, art. 4 bis, poi, anche se non applicabile in giudizio, viene preso come spunto dai giudici per sottolineare come i capo ufficio possono delegare non solo dirigenti ma anche “funzionari della terza area, con un’esperienza professionale di almeno cinque anni nell’area stessa”. Il combinato disposto, dunque,  non rimanda esplicitamente ad una necessaria posizione dirigenziale al fine di sottoscrivere gli atti di rettifica; sono pertanto validi quegli accertamenti sottoscritti anche da funzionari della terza area che non hanno una qualifica dirigenziale. In quest’ultima categoria possono rientrare a pieno titolo quei dirigenti decaduti, e, a parere degli Ermellini, possono rientrare persino i capo ufficio, i quali possono benissimo appartenere alla terza area funzionale di cui al CCNL.

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