Sull’esecuzione delle sentenze tributarie nei confronti dell’Agenzia delle dogane

Abstract

Article 69 of Legislative Decree 546/92, in the current version, incorporates the principle of immediate enforceability of all judicial tax decisions, including those favorable to taxpayers. However, the Customs Agency, following a wrong interpretation of article 68, paragraph 3 bis, of Legislative Decree 546/92 and of the European regulations referred to therein, considers the above mentioned principle unapplicable with regards to non-definitive decisions concerning the European Union's own resources. A systematic interpretation of the rules leads to the conclusion that even these decisions are immediately enforceable.