Italy / Supreme Court, Joint Civil Chambers / 19667 Mirra v Equitalia Etr S.p.A

Key facts of the case:

The plaintiff received a communication that a mortgage registration was undertaken by Equitalia, Italy’s public tax collection agency, for failure to pay debts owed to public administration companies for a total amount of EUR 35,113.07. The claim against this registration was rejected by the two lower tax courts. The claim raises several arguments against these decisions, one in particular focusing on the violation of the fundamental right of the person concerned to be informed before an unfavourable measure is taken by the administrative authorities against him/her.

Paragraphs referring to EU Charter: 

 

15.2: ... The respect of the right to a defense and of the resulting right for each person to be heard before any decision is taken that could have a negative impact on his/her interests, is a fundamental principle of EU law, as stated by the CJEU when recalling its previous judgment of 18 December 2008, in Case C-349/07 Sopropé, in its recent judgment of 3 July 2014 in Joined Cases C-129/13 and C-130/13, Kamino International Logistics BV and Datema Wortdwide Hellmann Logistics BV. 15.2.1. The CJEU states that the right to be heard in every procedure is currently enshrined not only in Articles 47 and 48 of the Charter of Fundamental Rights of the European Union, which ensure respect for the rights to a defense and the right to a fair trial in any court proceedings, but also in Article 41 of the Charter, which guarantees the right to good administration. The aforementioned Article 41, paragraph 2 provides that this right to good administration notably implies the right of every person to be heard when a detrimental individual measure is taken against him/her.

Paragraphs referring to EU Charter (original language): 

 

15.2: ... ll rispetto dei diritti della difesa e del diritto che ne deriva, per ogni persona, di essere sentita prima dell’adozione di qualsiasi decisione che possa incidere in modo negativo sui suoi interessi, costituisce un principio fondamentale del diritto dell’Unione, come afferma - ricordando la propria precedente sentenza del 18 dicembre 2008, in causa C-349/07 Sopropè - la Corte di Giustizia nella sua recentissima sentenza del 3 luglio 2014 in cause riunite C-129/13 e C-130/13, Kamino International Logistics BV e Datema Hellmann Wortdwide Logistics BV. 15.2.1. Il diritto al contraddittorio in qualsiasi procedimento afferma la Corte di Giustizia, è attualmente sancito non solo negli artt. 47 e 48 della Carta dei diritti fondamentali dell’Unione europea, che garantiscono il rispetto dei diritti della difesa nonché il diritto ad un processo equo in qualsiasi procedimento giurisdizionale, bensì anche nell’art. 41 di quest’ultima, il quale garantisce il diritto ad una buona amministrazione. Il citato art. 41, par. 2 prevede che tale diritto a una buona amministrazione comporta, in particolare, il diritto di ogni individuo di essere ascoltato prima che nei suoi confronti venga adottato un provvedimento individuale lesivo.

Language: 
Italian
Deciding body (original language): 
Cassazione, sezioni civili unite
Language: 
Italian