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Deprecated: Optional parameter $expire declared before required parameter $path is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/class.redux_functions.php on line 54

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Pagamento bollo auto: a chi spetta in caso di mancata trascrizione del passaggio di proprietà - Studio R. Carbonin

Pagamento bollo auto: a chi spetta in caso di mancata trascrizione del passaggio di proprietà

/, circolazione/Pagamento bollo auto: a chi spetta in caso di mancata trascrizione del passaggio di proprietà

Come da consolidato orientamento giurisprudenziale della Corte di Cassazione (Sent. n. 13351/2020, Sent. n. 12961/2019, Sent. n. 8737/2018 e Sent. n. 8373/2016), qualora il passaggio di proprietà di un veicolo non venga trascritto al pubblico registro dall’acquirente o dal venditore a sua tutela, quest’ultimo, pur non rivestendo la qualità di soggetto passivo d’imposta, non è liberato dell’obbligo del pagamento della tassa automobilistica.

Il venditore intestatario al Pra , in quanto responsabile d’imposta, risponde del pagamento del bollo auto in solido con il compratore sino all’annotazione del passaggio di proprietà al Pra.

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