Let's talk again about the car tax and what we should expect from this 2019 on prescription.
First of all, today's situation equal times for the whole country, with the exception of Piedmont. This is despite the fact that the case law has already established on several occasions that the terms of the taxation of vehicle tax should be uniform throughout the national territory and therefore would be three years in all places, in all regions. In this context, Benito Sinatori, a member of the Lega Nord, presented an agenda that regularize the deadlines and reduce the time required for the car tax to reach three years for all. It is a situation that seems somewhat complex, the legislation on the subject is expressed as follows.
First of all, the car tax is one of the taxes that is prescribed in less time, in fact, hard three years. It is also a national regulation, each region manages the collection of the tax and the tax derived from it, but it does not have the power to change the terms of the taxation of the car tax. These are indeed established by the law of the country, therefore, a change would be unconstitutional. In art. 3 of DL n. 2/1986 is actually quoted: "The action of the financial administration for the recovery of taxes due […] As a result of the registration of vehicles or motor vehicles in public records and the respective penalties, it is prescribed with the course of the third year following that in which the payment should be made. Within the same period, the taxpayer's right to reimbursement of charges unduly paid shall be time-barred. "
There is, however, Piedmont, which is controversial and different from the rest of the national territory. In fact, the region has decided to extend the terms of the three five age, with Regional Law No. 20 of August 5, 2002, which states: "Effective January 1, 2003, the limitation period for assessment and refund of vehicle tax […] within five years from the date of the commission of the breach or the payment subject to repayment. "
The Constitutional Court also expressed itself on the matter, with sentence n. 296 of 26 September 2003. It has practically denied the possibility for Piedmont to change the statute of limitations on the evaluation, since it is a competence only in the hands of the State. Let us also not forget that there is also Law n. 350 of December 24, 2003, which states that the regions that have made changes in their legislation on the car tax comply with state regulations.
As far as Piedmont is concerned, therefore, it is new regional law to officially standardize the period of limitation of the car tax. It will be useful to sanction the new course as there are so many drivers who have used consumer associations and the assistance of a lawyer to receive assistance after receiving a declaration on the payment of a car tax. was not performed more than three years earlier. That's why we need a measure which definitely returns the duration of the seal's prescription in the region for 3 years.