Estratto di ruolo: impugnazione ex art. 615, comma 1 c.p.c.

Impugnabilità dell'estratto di ruolo, procedura ex art. 615, comma 1 c.p.c.

Impugnabilità dell’estratto di ruolo, procedura ex art. 615, comma 1 c.p.c.

Estratto di ruolo: impugnazione ex art. 615, comma 1 c.p.c.

Ben può il cittadino, venuto a conoscenza dei propri asseriti debiti, soltanto con la visione dell’estratto di ruolo consegnato dall’Ente di Riscossione, impugnare il ridetto documento ai sensi e nelle forme di cui all’art. 615, comma 1 c.p.c., chiedendo l’annullamento delle pretese ivi contenute.

Impugnazione dell’estratto di ruolo.

Le SS.UU. della Suprema Corte con la sentenza n. 19704 del 2.10.2015 hanno statuito che può essere impugnata la cartella anche se invalidamente notificata della quale il contribuente abbia avuto conoscenza tramite l’estratto di ruolo rilasciato su sua richiesta dal concessionario, affermando il seguente principio Sulla base del principio sopra richiamato, può affermarsi che la tutela anticipata attraverso l’impugnazione di un atto non ancora notificato, è ammissibile solo nel caso in cui il contribuente non abbia ricevuto la cartella ed allora impugna il ruolo e la cartella allegando l’estratto di ruolo, come documento idoneo a dimostrare quando il ricorrente ne è venuto a conoscenza. E’ legittimo, quindi, impugnare la cartella esattoriale attraverso l’impugnativa proposta avverso la sua riproduzione nell’estratto di ruolo nelle forme della opposizione all’esecuzione ex art. 615 primo comma c.p.c. qualora si contesti il diritto della controparte a procedere in executivis. Essendo, inoltre, la contestata iscrizione a ruolo derivante da sanzione amministrativa pecuniaria competente è il Giudice di Pace (ratione materiae) del luogo del domicilio dell’intimato (Cass. sez. II n.8704/11 e Corte di Cassazione Ordinanza n. 20105 del 02.09.2013 “… trattandosi di giudizio di opposizione all’esecuzione, incardinato ex art.615 c.p.c. con riferimento alla cartella esattoriale con la quale è stato richiesto il pagamento di somma con contestuale avvertenza in caso di mancato pagamento nel termine assegnato dell’inizio del procedimento esecutivo, deve ritenersi che la individuazione della competenza territoriale del giudice dell’esecuzione debba essere effettuata con riferimento all’art. 27 c.p.c. tenuto conto del contenuto dell’art. 480 terzo c.p.c. dovendosi la cartella esattoriale equiparare all’atto di precetto.. “) il quale potrà decidere di proporre opposizione ai sensi degli art. 615 comma primo e 617 comma primo c.p.c. (Cass. civ. n.4139/10). Nella fattispecie il giudizio è stato incardinato innanzi al Gdp del mandamento ove il XXX è residente (Cascina).

La corretta procedura ex art. 615, comma primo c.p.c.

Parte ricorrente ha chiesto accertarsi e dichiararsi la inesigibilità dei crediti portati nelle cartelle per preesistente giudicato di annullamento delle prime 15 e comunque per intervenuta prescrizione quinquennale del diritto alla riscossione. Va osservato che l’azione è stata correttamente qualificata ai sensi dell’art. 615 c.p.c. come opposizione all’esecuzione, controvertendosi sul diritto del concessionario a procedere ad esecuzione forzata per la sussistenza di fatti impeditivi o meglio estintivi della pretesa azionata quali la prescrizione. Il motivo dedotto dall’opponente è fondato.

Decorso del termine prescrizionale quinquennale.

Sull’applicazione del termine quinquennale ex art. 209 Cds, si osserva che la cartella esattoriale vale come un mero atto di precetto, volto alla messa in mora del debitore e all’interruzione del termine prescrizionale. Tra l’altro la cartella, in quanto espressione del potere di auto accertamento e di autotutela della p.a., ha natura di atto amministrativo e non produce effetti di ordine processuale, ma solo l’effetto sostanziale dell’irretrattabilità del credito. Se non produce effetti processuali, non si può applicare l’articolo 2953 c.c., in base al quale la prescrizione della sentenza è decennale a prescindere di quale sia il termine di prescrizione del diritto oggetto del giudizio. In caso di contravvenzioni stradali, il termine di prescrizione è, dunque, di 5 anni, ai sensi dell’articolo 209 del codice della strada, a decorrere dal giorno in cui è stata commessa la violazione, e che gli atti notificati successivamente, quali verbale e cartella esattoriale, fanno ogni volta decorrere un ulteriore termine di cinque anni. La Cassazione si è pronunciata in favore della applicabilità del termine quinquennale di prescrizione del diritto di riscossione, stabilendo che il diritto di riscossione dell’amministrazione per crediti derivanti da violazioni al codice della strada si prescrive nel termine di cinque anni previsto dall’articolo 209 C.d.s. e dall’art.28 L.689/1981 (Cass. Civ. sez. II, 28 gennaio – 8 marzo 2010 n. 5570, ord.n.20213 del 8.10.15). La circostanza che la cartella non sia stata impugnata non modifica il termine di prescrizione; la cartella di pagamento non è un atto emesso da una autorità giudiziaria, e pertanto la mancata impugnazione della stessa non determina quel fenomeno di spostamento dalla prescrizione breve alla prescrizione ordinaria che si verifica per i decreti ingiuntivi e le sentenza passate in giudicato, in forza di espressa previsione di legge (art.2952 c.c.). Principio sancito definitivamente dalle SS.UU. della Cassazione n.2339 del 17.11.16. Nella fattispecie in esame intanto l’agente della riscossione non ha fornito la prova documentale di una valida notifica di tutte le cartelle. Ne consegue che alcun atto interruttivo della prescrizione, entro il termine quinquennale decorrente dalle infrazioni contestate tra gli anni 1995/2009 risulta essere intervenuto. Pertanto i crediti cartellizzati sono tutti prescritti. A ciò si aggiunga che le cartelle dalla l alla 15 sono già state precedentemente annullate con sentenza n.239/14 del Giudice di Pace di Cascina, confermata in appello dal Tribunale di Pisa con sentenza definitiva n.1118/16.

sent. 219-201854

 

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