Pignoramento Conto Corrente: Dal 1° luglio 2017 possibile senza alcun procedimento giudiziario | Direttanews24

Pignoramento Conto Corrente: Dal 1° luglio 2017 possibile senza alcun procedimento giudiziario

L’articolo esamina le nuove possibilità attribuite, con decorrenza dal 1° luglio, all’Agenzia delle Entrate Riscossione, il nuovo ente strumentale all’Agenzia delle Entrate che sostituirà Equitalia. Tale ente potrà accedere alle banche dati INPS e potrà pignorare i conti correnti in maniera diretta senza alcuna autorizzazione del giudice. Sono anche analizzati i mezzi di tutela del contribuente.

Si ampliano i poteri del Fisco in materia di controllo delle disponibilità liquide dei contribuenti.

Difatti, dal 1° luglio 2017, l’Agenzia delle Entrate che incorporerà l’attuale Equitalia potrà consultare l’Anagrafe tributaria e procedere al pignoramento dei conti correnti direttamente senza attivare alcuna procedura di autorizzazione. Ed inoltre potrà consultare le banche dati dell’INPS per acquisire le informazioni relativi ai rapporti di lavoro per pignorare stipendi, indennità ecc. È questo in sintesi quello che si evince dalla lettura dell’articolo 3 del D. L 193/2016 convertito nella Legge n. 225/2016. Analizziamo nei termini la questione.

Ai sensi dell’art. 1 del Decreto Legge n. 193/2016 citato, con decorrenza dal 1° luglio 2017 scomparirà l’ente di riscossione Equitalia e prenderà il posto di questo un ente strumentale all’Agenzia delle Entrate di carattere pubblico ma economico che sarà sotto il controllo diretto del Ministero dell’Economia e delle Finanze. Tale ente succederà a titolo universale in tutti rapporti giuridici attivi e passivi, nonché in tutti i giudizi processuali in cui è parte Equitalia. A dire il vero, il citato ente diventerà l’Agente della Riscossione e sarà dotato di tutti i poteri previsti dal D.P.R. n. 602/73.

Difatti, nell’ambito dell’articolo 3 del D.L. 193/2016 che potenzia i poteri dell’Agenzia delle Entrate in materia di acquisizione delle informazioni concernenti i rapporti di lavoro presso le banche dati dell’INPS per poter pignorare gli stipendi, i salari ed altre indennità dei contribuenti, nonché di utilizzare le informazioni derivanti dalla consultazione dell’Anagrafe tributaria anche ai fini della riscossione, vi è un’estensione di tali poteri al nuovo ente Agenzia delle Entrate – Riscossione.

Nella procedura ordinaria, di norma il creditore, al fine di soddisfare il suo credito, nel momento in cui decide di attivare il pignoramento del conto corrente presso un istituto bancario, che rappresenta il terzo, per attivare il c.d. pignoramento presso terzi deve essere autorizzato dal tribunale. Sostanzialmente, prima deve notificare l’atto esecutivo, ad esempio la sentenza, successivamente deve notificare l’atto di precetto, mediante il quale intima il debitore ad assolvere al pagamento entro il termine di dieci giorni dalla notifica dell’atto. Trascorsi dieci giorni senza che il debitore paghi, il creditore può notificare l’atto di pignoramento sia al debitore e sia alla banca per un importo uguale a quello risultante dall’atto maggiorato del cinquanta per cento. Nel momento in cui la banca riceve la notifica dell’atto di pignoramento dovrà: 1. bloccare le somme del conto corrente e lasciarle disponibili fin quando il giudice non si pronuncia; 2. rendere al creditore, la dichiarazione del terzo, mediante la quale comunica che le somme pignorate sono disponibili sul conto corrente. Nell’atto di pignoramento è indicata inoltre la data dell’udienza; in tale data il giudice, dopo aver appurato quanto detto nella dichiarazione resa dalla banca, disporrà che quest’ultima versi le somme accantonate al creditore.

Il pignoramento delle somme in caso di cartelle esattoriali

Il discorso e la procedura cambiano nel momento in cui a riscuotere i soldi è il Fisco. In tal caso non è richiesta l’autorizzazione del giudice. Il procedimento che si applica è quello previsto dall’art. 72-bis del D.P.R.602/1973. L’Agenzia delle Entrate-Riscossione nel momento in cui notifica la cartella di pagamento, essendo un atto esecutivo equiparabile al precetto, non deve promuovere la citazione in giudizio del terzo e attendere l’udienza ma potrà pignorare il conto corrente, decorsi i 60 giorni dalla notifica della cartella di pagamento. Nella prassi l’ente di riscossione notifica l’atto di pignoramento in primis all’istituto bancario e dopo al debitore, invitando quest’ultimo a pagare l’importo entro il termine di 60 giorni. Se il debitore non assolve al pagamento della somma dovuta entro il termine citato, il Fisco richiederà alla banca di versargli l’importo senza attendere alcuna autorizzazione da parte del tribunale. Come si può notare è un procedimento abbastanza celere che non richiede dei tempi lunghi.


Fonte qui

di Lino Ricchiuti

Sorgente: Pignoramento Conto Corrente: Dal 1° luglio 2017 possibile senza alcun procedimento giudiziario | Direttanews24

133 comments to “Pignoramento Conto Corrente: Dal 1° luglio 2017 possibile senza alcun procedimento giudiziario | Direttanews24”
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