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The Italian Constitutional Court extended the cases of territorial jurisdiction due to opposition to the tax collection order

  • 17/09/2019

The Constitutional Court with the sentence no. 158 of June 25, affirmed the constitutional illegitimacy of the Article 32, par. 2 of Leg. Decree no. 150/2011.

The Court stated the constitutionally illegitimate of the provision, because it does not provide, in addition to the territorial jurisdiction of the judge of the place where the office that issued the opposite order is located, also the place where the granting authority is located, in the case of concessionaire of the collection of the patrimonial revenues.

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