Cartelle esattoriali e PEC inattiva: senza raccomandata la notifica è nulla?

The Court of Cassation, Tax Section, with Order No. 14584 of May 17, 2026, addressed a very important issue regarding tax notifications: what happens if the Revenue Agency (Agenzia delle Entrate-Riscossione) attempts to notify tax bills via certified email (PEC), but the mailbox is inactive or invalid? In the case under review, the Revenue Agency (AdE-R) had filed the documents with InfoCamere after the electronic notification failed, but had not sent the registered information letter required by law. The tax bills concerned amounts of approximately €2.68 million. In the video, we explore why the Court of Cassation confirmed the invalidity of the notification, the role of filing with InfoCamere, when registered information letter is mandatory, and why registered mail with return receipt is not required. This is an important decision for companies, businesses, professionals, and taxpayers who receive payment demands based on tax bills they never actually knew about. Attorney Michele Spadaro – Milan Bar Association Whatsapp +39 339 8795933 (voice or text messages only, no calls) Email: [email protected] Office: Via Gardone 8 – 20139 Milan (MI) If you find yourself in this situation and want to know how to resolve it, click HERE: https://drive.google.com/file/d/1j93v... #Tax Collection Folders #PEC #PECNotification #AgenziaEntrateRiscossione #Cassazione #DirittoTabular #InfoCamere #Registered Mail #TaxNotifications #PaymentNotification #Tax #Taxpayer #DPR6001973 #TaxLitigation #Lawyer