Nell’ordinanza n. 23253 del 2020 la Sezione Tributaria della Corte di Cassazione conferma che l’iscrizione ipotecaria di cui all’art. 77, d.p.r. n. 602 del 1973 è ammissibile anche sui beni facenti parte di un fondo patrimoniale alle condizioni indicate dall’art. 170 c.c., sicché è legittima solo se l’obbligazione tributaria sia strumentale ai bisogni della famiglia…
FattoSVOLGIMENTO DEL PROCESSO G.A. ha impugnato, davanti alla Commissione tributaria di primo grado di Bolzano, l’ipoteca iscritta su alcuni beni di sua proprietà dal concessionario per la riscossione a garanzia del credito portato da varie cartelle di pagamento, pari ad Euro 57.529,78, oltre sanzioni ed interessi, rappresentandone l’illegittimità in quanto posta in essere su immobili…
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