A sentence of the Cassation decreed the cancellation of unpaid fines, car tax and administrative stops Supreme Court of Cassation he declared the administrative detentions administered for tax collection of fines and motor vehicle tax illegitimate. Specifically, the sentence is a direct cause of the “scrapping-ter“; in fact the law gives the possibility pay off your debts enrolled in the role without having to pay penalties and default interest.
Scrapping-ter is introduced from 2000; although the deadline was originally 2010 the law, due to two extensions, reached 2019. All those who join the initiative, due to the coronavirus pandemic, will be able to pay the installment of May 31 by December 10.
Fines and car tax, what the Cassation says
The Cassation is therefore applying the effects of article 4 of the tax decree which reads: “… Payables of a residual amount, up to the date of entry into force of this decree, up to a thousand euros, including capital, interest for delayed registration and penalties, resulting from the individual charges entrusted to the collection agents from 1 January 200 to December 31, 2010, although referring to the folders for which the request referred to in article 3 has already occurred, are automatically canceled. The cancellation is made on 31 December 2018 to allow the necessary technical and accounting requirements to be carried out smoothly. “
The law involves fines whose single amount does not exceed one thousand euros and whose dispute occurred between 2000 and 2010. In addition to the normal penalties, the amnesty also involves administrative stoppages, IMU, Tari and even the car tax.
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