La decadenza di cui all’art. 25 d.P.R. n. 602/1973 non ha valenza generale, potendo essa trovare applicazione soltanto in relazione alle pretese erariali e non già in ogni ipotesi di riscossione a mezzo ruolo.
(Cass., sez. trib., 10 maggio 2023 (ord.), n. 12614)
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