Silvio Brucoli and Laura Daniele
By decree 27 June 2017 Ministry of Economy and Finance, published in the Official Gazette No.. 167 of 19 July 2017, They have been regulated the terms of payment of the unified tax in actions brought before the administrative court, for extraordinary appeals to the President of the Republic and for the extraordinary petitions to the President of the Sicilian Region.
In particular, regarding the extraordinary appeal to the President of the Republic, regulatory intervention has been urged by the inevitable practical difficulties that have arisen following the insertion of the prediction of the unified payment of the fee in case of an extraordinary appeal in a regulatory body that relates to the judicial review and that does not take into account the different and particular structure and nature of such alternative remedy.
For the purposes of a systematic view of the matter, it seems useful to review briefly the history of this type of appeal.
The historical evolution of the extraordinary appeal to the President of the Republic
The roots of the extraordinary appeal rooted in ancient times and in very different legal systems from our current system. Its origins date back to the period of absolute monarchies, when the sovereign retained the power to make the final decision on the acts that were considered illegitimate,[1] "A kind of prerogative of pardon granted to the monarch".[2]
The first source of law of the extraordinary appeal it appears in the Constitutions of the Piedmontese 1723, in which Article. 3, cap. III, title II, Book III recites: "The petitions relate merely graceful materials, or they will be mixed of Justice and Grace, We will refer to, Our determinations in order to have the ". Initially, so it was more of a relief granted by the Sovereign in the process of justice and grace and was the expression of "that high moderating function as guardian of the law and corrector of wrongs (the king) He had in the absolute monarchy. "[3] Later, in the time of Charles Emmanuel III, Licenses with the Regie 30 April 1749 It was established in the State of Savoy the King's Council and it was agreed that the King should hear the opinion of the Council before deciding on the appeal. Ma, Effective assurances to the applicant were introduced only by the Law of the Kingdom of Sardinia 30 October 1858, n. 3707 (on the reform of the State Council, instituted by Carlo Alberto in 1831), which provided specific rulings of this remedy and which established the compulsory opinion of the State Council. The content of this law was then substantially reproduced, with minor modifications, in L. 20 March 1865, n. 2248, all.D. subsequently, during the period between the 1865 and the 1889, when with L. 31 March 1889, n. 5992 It was established to Section IV of the State Council with expertise and jurisdictional functions, The extraordinary appeal was the only remedy for the protection of legitimate interests. But even after the introduction of the remedy, extraordinary appeal has continued to survive, especially to ensure the protection also to the less affluent and, as he observed in the Roman Saints 1932, "The large number of extraordinary appeals that are presented shows, better than any abstract and theoretical consideration, that they still represent a means(..) which those interested with trust, because very economical and free from any unnecessary formalities (…) and it gives full custody of a thorough and impartial judgment .. "[4]
Without dwelling on the various legislative changes that have occurred to change the original structure of the extraordinary appeal to the Head of State,[5] the semplicity, the ability to bring the action even without the assistance of defense and economy have always been the salient characteristics of this type of remedy and were the distinguishing features to the base of his longevity. The characteristics of this type of protection are briefly described by the State Council: "The extraordinary appeal was intended both from doctrine and jurisprudence Consultative Council as a general remedy, Alternative to the use of administrative jurisdiction, not limited to the legitimate interests, integrating the system of protection of stakeholders against acts of public administration, which is realized through an administrative procedure warranty, It characterized by neutrality and the element of Partly free ', aiming at achieving a deflation of judicial litigation as a means of alternative dispute resolution ", and it has been described as "an instrument of protection used by individuals who are in a weak situation for culture or wealth (Articles. 2 and 3 Constitution), expected the extraordinary appeal of the characters, Flexible and additional tool, slender and minimum formalism, activated with little expense and without the need for technical and legal assistance ".[6]
Probably, because of these characteristics, as was observed by authoritative doctrine ".the extraordinary appeal has managed to survive - with characters and constant profiles – the Albertine Statute, abolitrice the law of litigation, the creation of Section IV of the State Council, the Fascist period, the Republican Constitution, the Law on Tar, the simplification of rules on administrative appeals in 1971 .. "[7]
Even the subsequent legislation, which provided modest amounts for the presentation of the extraordinary appeal, not substantially altered such characters. In particular, with the law 21 December 1950, n.1018 was introduced a fixed fee amount lire 3.000 which later, con art. 57 the law 21 November 2000, n.342, It would be suppressed. In 1953, with D.P.R. 25 June 1953, 492 was ordered that the original of the application and the required copies of the notification should be drawn up on stamped paper. This tax remained in force even after the suppression of the aforesaid fixed fee and, for a long time, until the 2011, He has constituted the only tribute, of modest size, due to the extraordinary appeal.
Introduction of the unified tax: application difficulties
Senonché l’art. 37, co.6, became. s) of D, L. 6 July 2011, n. 98, conv. in L. 15 July 2011, n. 111, replacing Article. 13, co. 6 to del TuSG, Final. and) also introduced for the extraordinary appeal to the President of the Republic the payment of the unified tax, at the appointed time in the extent of € 600,00 and then elevated from 1 January 2013 a € 650,00[8]. this amount, pursuant to the following paragraph 6 bis.1, is increased by half "if the defender does not indicate your e-mail address certified and your fax number, pursuant to Article. 136 the administrative code of the process pursuant to Legislative Decree 2 July 2010, n. 104, or if the party fails to indicate the tax code in the application ".
Even leaving aside the question regarding the appropriateness of setting a sum so large for an administrative appeal that, as already mentioned, It was originally envisaged by the legislator to give the possibility of an easy and not onerous protection, you still can not fail to observe that the legislature, in extending the payment of the unified contribution to the extraordinary appeal, It has shown somewhat rushed and hasty. No account was taken of the fact that the reference context is very different from the judicial, in relation to which it was intended the unified contribution system. And this inevitably meant that the application to the extraordinary appeal of the toll revenue in question meet a number of shortcomings and that, Consequently, Public Administrations have to face various application issues.
A first problem of interpretation involved the effective application of the unified tax in case of presentation of the extraordinary appeal to the President of the Republic. Indeed, despite the express provision of law, Some commentators have said that the toll payment is to be made only in case of transposition to the courts, edited part trasponente and therefore the request for payment by the various ministries is to be considered illegitimate. E 'was also said that, these are non-judicial remedy,[9] the imposition of toll materialize a violation of constitutional rights enshrined in Articles. 3, 24 and 97, especially considering that the legislature has provided a measure of the contribution that, in some cases, It is higher than the one due to take legal action in the courts. On this point intervened the Provincial Tax Commission of Rome which has raised question of constitutional legitimacy by order n. 84 of 11 June 2015 with reference to the measure of the contribution that "may constitute a weak point of the constitutional parameters referred to in Articles 3 and 24 Cost. "The matter is still pending before the Constitutional Court[10] ma, At the state, It does not seem to be questioning the obligation to pay the payment of that tax by the applicant at the time the action was brought.[11]
Moving on to analyze the various problems that have arisen following the introduction of such a tribute, First we observe that Article. 18, co. 1[12] of Presidential Decree. 115 of 2002 (TUSG) It does not address the appeal to the President of the Republic between acts not subject to stamp duty and then there is the question: the silence of the legislature is to be understood as a simple forgetfulness or as a desire to maintain the application of the tax stamp? Following a systematic, whereas, where it was introduced the unified tax, parallel has been eliminated the application of the tax stamp, it must be held that even if the extraordinary appeal to the President of the Republic stamp duty is no longer due.[13]
Another problem that occurred as the step of ascertaining the regularity of payment and that he asked the question: who must compete the request and collection of toll revenue not paid? To about, in the aftermath of the introduction of the unified contribution even in case of extraordinary appeal, Secretary General of the Administrative Justice, with note n. 22339 of 6 October 2011, found that "consistent with the provisions of art. 15 the DPR 30 May 2002 n. 115[14], in order to control the payment of the unified contribution made at the time the application was lodged, competent to demand the unified tax and to verify, just, the adequacy (…) It is the official body that issued the act or the relevant Ministry, having tax obligations be contemporaneous with the presentation of the extraordinary appeal ". Consequently, that office is responsible, in case of non-payment, to give the notification to the debtor on invitation, pursuant to Article. 247 e ss.[15] the TUSG. In the same way they are also attended by the Ministry of Economy and Finance with note n. 314460 of 5 November 2012 and the Interior Ministry Circular No. 9 of 27 March 2013.
The orientation was confirmed by the State Council, sez. I, with opinion 3 July 2015 n. 1957, who he said that in the case of the extraordinary appeal the obligation to pay the toll "is realized upon filing with the authority that has adopted the contested measure, or at the competent Ministry of matter"[16] and therefore, with the necessary adaptations, should apply Article. 247 T.U. "Delegating the workload involved in collecting the body that adopted the act or to the structure of the ministry responsible for the matter."
Basically, synthetically as specified by the Agency of revenue in the circular 22 December 2017 n. 29/E, offices must treat: 1) the recovery of the unified tax, the payment of which is omitted or insufficient, by notifying the taxpayer's invitation to pay[17] provided for by. 248 the TUSG; 2) the imposition of the penalty referred to in Article. 71 the DPR 26 April 1986, n. 131, in case of lack of response to the invitation to pay, far from one hundred to two hundred percent of the charge due; 3) the registration on, in case of non-payment, and the contribution of the sanction required.
However, one can not observe that such an interpretation, associating the fulfillment of the payment of the unified tax at the time the application was lodged, resulting in attribution to the appropriate official of the activities required for the recovery of, not, however, take into account that the rules contained in T.U. court costs has been prepared with specific reference to the courts and, unavoidably, Public Administrations have great difficulty in applying these laws.[18]
Anyhow, based on these interpretations, the Ministry of Infrastructure and Transport Circular No.. 3189 of 9 May 2013 He has ordered that, in case of non-full payment of the contribution due, the Directorate General proceeding "must be assigned to the applicant - giving simultaneous administration communication which adopted the act - the term 30 days from the receipt of the communication to perform the regularization of the payment according to the procedures laid down in Articles. 247, 248[19] and 249 the DPR 30/05/2002 n. 115”.[20] Likewise the Ministry of Interior in Circular. 9/2013 It highlighted the need, in case of non-payment, to assign "peremptorily to the applicant a period of one month for payment, according to the procedure laid down in Articles. 247, 248 and 249 of Presidential Decree. 115/2002."The applicant then has to deposit the payment receipt within ten days from payment (art. 248, co.3, T.U.).
But most of all, They have presented considerable problems in identifying the applicable procedures for coercive collection.
In particular, l’art. 16 of Presidential Decree. 115/2002 It expected to: “1. If omitted or insufficient payment of the unified tax shall apply the provisions under Part VII, Title VII of this single text, and the amount entered on the rolls interest at the legal rate is calculated, starting from the deposit of the instrument that is linked to the payment or the integration of the contribution. 1-to. In case of non or partial payment of the unified tax, the sanction is applied for in Article 71 of the consolidated provisions on registration tax in the Decree of the President of the Republic 26 April 1986, n. 131, excluding the deduction referred to therein. "
It is, therefore, place the problem of what is the applicable procedure for the recovery of such sums, if it is then possible to continue to empower the Revenue Agency the necessary arrangements for the coercive collection, continuing to apply the procedure for the tax stamp of former art. 19 of Presidential Decree. 642/1972, or whether it should refer the matter to the dealer responsible for collecting. On this point it is pronounced the First Section of the State Council[21] that, after detecting "the need for a esegetico effort to adapt the application methods of the contribution, molded on the jurisdictional dispute, to the procedure laid down by D.P.R. n. 1199 of 1971 for the extraordinary appeal, that retains its administrative remedy nature ", He chose the second hypothesis, believing that "the same office that originated the invitation shall register a role, by notice to the concessionaire responsible for collecting, in accordance with Articles. 214 and following the T.U., similarly to what provided for the judges offices at which the records are stored ". The State Council adds that, although the T.U. It does not mention the Ministries such as tax authorities, in any case the choice of the legislature to apply the unified contribution to the extraordinary appeal can not be thwarted by practical difficulties and that therefore we must find law possible solutions, resorting to the rules of interpretation indicated in. 12 provisions of the law in general.[22] Some Administrations have therefore entrusted to Equitalia (Now the Collection Agency) the compulsory recovery of claims arising from non-payment of the unified tax, including penalties and interest.
 
3 - Unified Contribution in the event of impermissible use or renunciation.
After the extension of payment of the unified contribution also to the extraordinary appeal to the President of the Republic we have raised the question of whether, for those who had lodged the appeal did not know the rules, it could be possible to withdraw its action later without having to pay the fee prescribed. The point has been requested opinion to the Council of State[23], which considered that the "subsequent waiver may not entail exemption from payment of the unified tax, not being able to eliminate the cause of the procedure extinctive the fact (objective requirement for contributory duty) dell'avvenuta commencement of the action. "The unified contribution has a fiscal nature and finds its presupposition in the establishment of a judicial process or of a type giustiziale procedure, for the rise of the tax is sufficient in short, the successful commencement of the action and to detect nothing subsequent events of the procedure or its extinction for any reason. The same considerations should be extended to the case where the action should be declared inadmissible.[24]
Exemptions from the unified tax in extraordinary appeal
Another problem that has arisen is whether or not to extend also to the extraordinary appeal to the general rules governing the exemptions from payment of the unified tax (art. 10 t.u.).
The doubts on the applicability of these rules have been originated by the fact that the cases of exemption would have been provided for the court proceedings exception to the general principle according to which "each party shall at the expense of procedural acts which accomplishes and those who asks " (art. 8, co.1, TUSG) and therefore may not be applicable in different contexts, as the extraordinary appeal.
The question is addressed by the State Council, sez. I, with opinion 3 July 2015, n. 1958, who said that exemptions from the unified tax should also apply to extraordinary appeal: "Legislators, when it intervened on the extraordinary appeal, replacing the stamp duty with the unified tax, He has decided to standardize fiscally said with a remedy for judicial review (…) then it can rightly assume that de jure seasoned the exemptions listed in Article. 10 del t.u. and any other order provision allowing in a general way[25] exemption from contributions in question are applicable to the extraordinary appeal ".
The opinion also addressed the question of the unified tax on civil service and it is stated that, following an interpretation complies with reasonableness, It should be extended also to the extraordinary appeal the reduction by half of the unified tax disputes in civil service matters. In particular, The Council of State thus argues: "Paragraph 3 dell’art. 13 del T.U. It ensures an equal treatment to the individual labor disputes, which are the competence of the ordinary courts, and those related to the public sector, whose knowledge lies with the administrative judge, providing for both the halving of the unified tax. At the same paragraph 3 Also see the following paragraph 6 bis b) dell’art. 13 for public employment disputes, when determining the extent of the contribution to proceedings before the Regional Administrative Courts and the Council of State, is strengthened so that the prediction also expressed in Article. 9, comma 2, del t.u., which makes homogeneous profile under the tax burdens on the proposer for actions relating to privatized appeal and for those in the field of public employment ". In light of these considerations, the Council of State concludes that "in the absence of express derogations, It would be unreasonable to assume that the reduction to half of the contribution does not apply to extraordinary appeal ".
The Council of State in the aforementioned opinion then addresses the question of the applicability to the extraordinary appeal of the institute of legal aid fees for indigent persons[26], provided by our legal system to guarantee the ex-defense law Article. 24 Cost., that "it must be understood as the effective authority of the technical and professional assistance in performing any process, so that it is assured the contradictory and is removed every obstacle to make the parties assert reasons ".[27] Consequently, in the opinion of the State Council, It is the extraordinary appeal a nontechnical remedy, that does not require the assistance of a lawyer, "There is no logical assumptions see to it that the state take charge of the patronage of the applicants to a question of justice that does not necessarily require legal assistance". However, the Section notes that the not insignificant amount of the unified contribution can block access to the extraordinary appeal to non-nots and favors a corrective legislative action that would make an extraordinary appeal once again accessible to the majority of interested.
Control and collection after the dm 27 June 2017
In implementation of Article. 192 the DPR 30 May 2002, n. 115, as amended by Article. 7, co. 8 ter of D.L. 31 August 2016, n. 168, conv. in L. 25 October 2016, n. 197, It was adopted dm 27 June 2017[28] which regulates the procedures for payment of the unified tax in actions brought before the administrative court, for extraordinary appeals to the President of the Republic and for the extraordinary petitions to the President of the Sicilian Region.
In particular, Article. 2, co 2, provides that the ascertainment, collection, litigation and refunds related to the unified contribution due for bringing extraordinary appeals to the President of the Republic are handled by the secretary of the advisory sections of the State Council. Basically, as pointed out in the circular of the Revenue 22 December 2017, 29 / E, with this provision has been made clear by express provision which states that "the verification of the regular payments of the tax and its eventual recovery activities are the sole responsibility of the State Council and shall run from when the secretary of the advisory sections of the State Council receives the report on the appeal prepared by the competent investigation, countersigned by the competent Minister ".
In the aforementioned decree are also explains how to make the payment of the contribution in question, which must take place exclusively electronically through F24 Elide (payments with identifying elements) using the codes introduced by the Revenue, by resolution. 123/2017.
Conclusions
In summary, the essential characteristics of cheapness and easy accessibility of the extraordinary appeal, as illustrated, They have been distorted by the introduction of the unified tax.
On this point is pronounced, the State Council, Sect.1 ruling no. 03070 of 10 June 2015, with which highlighted that "... only a corrective legislative action might make it accessible again to the majority of affected extraordinary appeal, which otherwise is closed to those who are not able to access it for their income were insufficient. It is useful in this regard to point out that with agenda 9/05312/ 108 approved by the Chamber of Deputies in the session of 25 July 2012 the Government was committed "to evaluate, consistent with the needs of public finance, the ability to reduce the payment for the unified relative contribution to the extraordinary appeal to the President of the Republic "E 'in fact entirely consistent with the nature of this alternative remedy that access to it is easy and not made difficult by the payment of an amount not small ".
It therefore hopes, in line with the statement made by the State Council, that the legislator acts to abolish or at least reduce the size of the contribution in consideration of smallness than income collected by the State for such security[29].

* Lawyer, Manager of Public Administration
** The Court of Rome Lawyer
[1] Cd. "Justice deemed". On the point v. SIGN, The new perspectives of the extraordinary appeal to the Head of State, Giappichelli, 2014, p. 10.
[2] Corte Cost., 31 December 1986, n. 298.
[3] Ranelletti, The Guarantees of justice in P.A., Milano, 1934, 265.
[4] HOLY ROMAN, The functions and the character of the State Council, in The State Council. Studies on the centenary, Rome 1932, vol.I, pag.20.
[5] For an accurate historical reconstruction of various modifications institute, v. State Council, sez. I; opinion 31 July 2014, n. 1033/14.
[6] Cons. St., Order 20 May 2013 N. 269, Act of promotion.
[7] by Paul, On the so-called "transposition of the courts of the extraordinary appeal to the Head of State", The administration in Italian 1998, p.913.
[8] The increase amount was determined by art. 1, co. 25, lett.a) 3 L. 24 December 2012, n. 228.
[9] In this regard, please note that, following the change of the reference framework (L. n. 205/2000 provides the rules of administrative justice, L. n. 69/2009 recante nuove norme in materia di processo civile e il codice del processo amministrativo approvato con decreto legislativo n. 104/2010,) la Corte di Cassazione ha affermato l’avvenuta giurisdizionalizzazione del ricorso straordinario: “In tema di ricorso straordinario al Presidente della Repubblica, la decisione presidenziale conforme al parere del Consiglio di Stato ripete dal parere stesso la natura di atto giurisdizionale in senso sostanziale, come tale impugnabile in cassazione per motivi di giurisdizione, atteso che l’art. 69 of Law. 69 of 2009 – che rende vincolante il parere del Consiglio di Stato e legittima l’organo consultivo a sollevare questione incidentale di legittimità costituzionale – e l’art. 7 of Legislative. n. 104 of 2010 – il quale ammette il ricorso straordinario per le sole controversie sulle quali vi è giurisdizione del giudice amministrativo – evidenziano l’avvenuta “giurisdizionalizzazione” dell’istituto” (Cass. SS. THE. 19 December 2012, n. 23464). On the point v. anche Corte Cost.. 2 April 2014, n.73, che espressamente ha statuito: “L’acquisita natura vincolante del parere del Consiglio di Stato, che assume così carattere di decisione, ha conseguentemente modificato l’antico ricorso amministrativo, trasformandolo in un rimedio giustiziale, che è sostanzialmente assimilabile a un giudizio”. In senso contrario è interessante la posizione assunta dal Consiglio di Stato, sez. I, con il parere 16 July 2014, n. 1033: “La sezione è dell’opinione che, anche sulla base di un’interpretazione sistematica, considerati i valori che l’ordinamento esprime, questo strumento di tutela, che si aggiunge alla tutela giurisdizionale e costituisce anche mezzo di deflazione del contenzioso amministrativo, che i costituenti vollero mantenere con la previsione del 1° comma dell’art. 100, abbia mantenuto la sua originaria natura e peculiarità di rimedio amministrativo, al quale le recenti innovazioni legislative hanno attribuito una maggiore forza.” Sull’argomento, v. anche Consiglio di Stato, parere della Commissione speciale 28 April 2009, n. 920/2009.
[10] In particular, la CTP di Roma osserva: “appare, indeed, manifestamente irragionevole, provocando una evidente e ingiustificata disparità di trattamento (art. 3. Cost.), richiedere per la presentazione del ricorso straordinario al Presidente della Repubblica un contributo unificato pari (ed ora superiore) al doppio di quello richiesto per l’ordinario ricorso al giudice amministrativo (Tar – Consiglio di Stato), senza che la diversa misura del contributo sia giustificata da superiori costi del ricorso stesso.”
[11] Sul punto cfr. Cons. St., sez. I, opinion 9 November 2011, n. 4281.
[12] “Agli atti e provvedimenti del processo penale, con la sola esclusione dei certificati penali, non si applica l’imposta di bollo. L’imposta di bollo non si applica altresì agli atti e provvedimenti del processo civile, compresa la procedura concorsuale e di volontaria giurisdizione, del processo amministrativo e nel processo tributario, soggetti al contributo unificato. L’imposta di bollo non si applica, Furthermore, alle copie autentiche, comprese quelle esecutive, degli atti e dei provvedimenti, purché richieste dalle parti processuali. Atti e provvedimenti del processo sono tutti gli atti processuali, inclusi quelli antecedenti, necessari o funzionali”.
[13] On the point v. nota Ministero dell’Interno n. 17962/2012.
[14] ART. 15 (Controllo in ordine alla dichiarazione di valore ed al pagamento del contributo unificato) – 1. Il funzionario verifica l’esistenza della dichiarazione della parte in ordine al valore della causa oggetto della domanda e della ricevuta di versamento; verifica inoltre se l’importo risultante dalla stessa è diverso dal corrispondente scaglione di valore della causa. 2. Il funzionario procede, altresì, alla verifica di cui al comma 1 ogni volta che viene introdotta nel processo una domanda idonea a modificare il valore della causa.
[15] Art. 247 TUSG: “ai fini delle norme che seguono e di quelle cui si rinvia, l’ufficio incaricato della gestione delle attività connesse alla riscossione è quello presso il magistrato dove è depositato l’atto cui si collega il pagamento o l’integrazione del contributo unificato”
[16] Il Consiglio di Stato mette in relazione l’art. 9, co.2, the d.P.R. n. 1199/1971 (il quale richiede, a pena di inammissibilità, che il ricorso straordinario al Presidente della Repubblica sia presentato presso l’organo che ha emanato l’atto o presso il Ministero competente) con il sopra citato art. 247 del T.U. spese di giustizia.
[17] Per quanto riguarda la natura giuridica dell’invito al pagamento, come chiarito dalla CTR Toscana con sentenza 7 June 2016, n. 1057 “tale invito non è un avviso di liquidazione del tributo, né una cartella di pagamento o un qualsivoglia atto che la legge dichiari impugnabile dinanzi ai giudici tributari. Anyhow, la tutela in giudizio delle ragioni del contribuente può essere esercitata in sede di impugnazione della cartella, facendo valere anche i vizi dell’atto presupposto”. Nello stesso senso CTR Liguria, 12 February 2016, n.223.
[18] In tal senso v. nota n. RU/34425 del 17 December 2012 del Ministero delle Infrastrutture e dei Trasporti: “al riguardo, questo Dicastero ribadisce le proprie perplessità sulla soluzione fornita in quanto, in base al DPR n.115 del 2002 “l’Ufficio incaricato della gestione delle attività connesse alla riscossione è quello presso il magistrato dove è depositato l’atto cui si collega il pagamento o l’integrazione del contributo unificato”; è evidente, then, che la normativa contenuta nel T.U. spese di giustizia sia stata espressamente formulata con riferimento specifico agli uffici giudiziari e non agli organi ministeriali”.
[19] Art. 248 stabilisce che l’invito al pagamento sia notificato al contribuente entro trenta giorni dal deposito dell’atto. Secondo la giurisprudenza tributaria tale termine non è di tipo perentorio dato che la previsione legislativa non individua dopo il decorso del termine specifiche decadenze dall’azione di recupero del contributo. (CTP Milano, 20 April 2015, n. 3548 e CTP Varese, 20 November 2013, n.137. Sull’argomento v. anche Circolare Agenzia delle entrate 22 December 2017, n. 29/E).
[20] In applicazione dell’art. 248 TUSG, la Direzione Generale competente deve notificare ex art. 137 cpc alla parte ricorrente l’invito al pagamento, con espressa avvertenza che, in caso di mancato pagamento entro un mese, si provvederà all’iscrizione a ruolo con addebito degli interessi al saggio legale.
[21] Cons. State, sez. I, opinion 3 July 2015, n. 1957.
[22] Nel parere viene messo in evidenza che sussistono “elementi di imperfezione e di incompletezza” nella previsione normativa, consistenti nella “mancanza di disposizioni specifiche aventi ad oggetto l’accertamento per le iscrizioni a ruolo in caso di mancato o insufficiente versamento del contributo per il ricorso straordinario”. I giudici di Palazzo Spada auspicano pertanto un intervento del legislatore che riduca l’entità del contributo unificato, coerentemente con la natura del ricorso straordinario di tutela semplificato, e che ripristini il procedimento previsto per l’imposta di bollo. Di conseguenza la Prima sezione, considerando imperfette le fonti normative in oggetto, ha disposto la trasmissione del parere al Presidente del Consiglio dei ministri, pursuant to Article. 58 del R.D. 21 April 1942, n.444.
[23] Cons. di Stato, sez. I, opinion 24 November 2011, n. 4281.
[24] Un’ipotesi di inammissibilità riguarda la materia tributaria, dato che, come è noto, il ricorso straordinario è ammesso solo con riferimento alle controversie devolute alla giurisdizione amministrativa e, come chiarito dal Consiglio di Stato “per consolidata giurisprudenza, l’attribuzione a organi speciali di determinate materie, preclude la possibilità di proposizione del ricorso straordinario al Presidente della Repubblica nei confronti di atti devoluti alla cognizione dei predetti giudizi” (Cons. St. sez. III, opinion 6 May 2003 n. 1403). Sull’argomento V. Circolare Agenzia delle Entrate 22 December 2017, n. 29/E.
[25] Art. 10 T.U. trova applicazione sia nei processi civili, sia in quelli amministrativi, sia in quelli tributari.
[26] Art. 74, co. 2 del T.U. stabilisce che il patrocinio a spese dello Stato “è altresì assicurato … nel processo civile, amministrativo, contabile, tributario e negli affari di volontaria giurisdizione, per la difesa del cittadino non abbiente, quando le sue ragioni risultino non manifestamente infondate”.
[27] Corte Cost, 18 March 1957, n. 46.
[28] In particolare il comma 2 dell’art. 192 prevede che “il contributo unificato per i ricorsi proposti dinanzi al giudice amministrativo è versato secondo modalità stabilite con decreto del Ministero dell’Economia e delle Finanze, da adottare entro trenta giorni dalla data di entrata in vigore della presente disposizione, sentito il presidente del Consiglio di Stato” e il comma 3 precisa che “il comma 2 si applica ai ricorsi depositati successivamente alla data di entrata in vigore del decreto di cui al medesimo comma 2. Nelle more dell’adozione del decreto di cui al comma 2, si applicano le disposizioni di cui al comma 1” corrispondente al testo originario dell’art. 192, che stabilisce: “salvo il caso previsto dal comma 2, il contributo unificato è corrisposto mediante: a) versamento ai concessionari; b) versamento in conto corrente postale intestato alla sezione di tesoreria provinciale dello Stato; c) versamento presso le rivendite di generi di monopolio e di valori bollati”. Under Article. 3, co.1, il dm 27 June 2017 “entra in vigore il primo giorno del secondo mese successivo alla pubblicazione nella Gazzetta Ufficiale della Repubblica italiana” che corrisponde al 1° settembre 2017.
[29] CATALDI, “Il peccato originale ed i dubbi del Consiglio di Stato sul presunto contributo unificato per il ricorso straordinario al Presidente della Repubblica” su www.studiocataldi.it
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