A vehicle placed under administrative detention owned by two persons may be subject to administrative detention even if the debtor in respect of the tax authorities is only one of the owners. If so, how should the co-owner who has no debts behave?
The non-debtor joint accountant must patiently bear the consequences arising from the administrative detention order placed on the vehicle due to the defaults of the debtor joint account, or he may take over the share of the joint account holder from the debtor joint account, he may transfer his share to the debtor the debtor’s joint account holder for the compensation of any damages suffered (to be proven), or, even more simply, to pay the amount due to the PA from the debtor co-owner to free the vehicle from the administrative constraint.
Insights and additions from the blog
The professional debtor and the debtor entrepreneur have the right to request and obtain the cancellation of the notice of administrative arrest or the cancellation of the administrative arrest transcribed on the vehicle instrumental to the professional and entrepreneurial activity carried out
As we all know, the 60-day deadline for the payment or the appeal of the tax collection has expired in vain, the tax collector may order the administrative arrest of the debtor’s vehicle. This is what Article 86 of Presidential Decree 602/1973 provides. The procedure for registration of the administrative detention of the vehicle owned by the debtor is initiated by the collection agent with the notification of a prior communication containing the notice that, in the absence of payment of the sums due within the period of thirty days, the firm, without the need for further communication, by registration of the provision that places it in the Public Automotive Registry …
The disabled debtor has the right to request and obtain the cancellation of the notice or the cancellation of the administrative detention already arranged on the vehicle used for its transport
Revenue collection agency, starting from February 12, 2018, has decided to expand the audience of vehicles for which the detention can not be arranged. In addition to those instrumental to business or profession activity, vehicles used to transport disabled people can not be subjected to the administrative arrest procedure. To benefit from the cancellation benefit of the administrative arrest notice or the cancellation of the administrative arrest already registered to the Public Automotive Registry (PRA), the debtor with disability must sign a substitutive declaration of certification stating that the vehicle subject to notice …
Selling a vehicle on which a person is responsible for administrative detention must be sold to a citizen residing abroad
The law that regulates the institution of the administrative arrest prevents circulation, radiation for demolition and for definitive export, but not sale. Naturally the detention remains with the sale and the buyer has the same limitations: he can not circulate and can not make the radiation to the PRA. Unfortunately, our legislator has thought well to confuse the administrative arrest for tax debts with the accessory of other sanctions of the Security Council, which is a real seizure, even if normally in custody of the owner. Hence much of the confusion engendered in everyone and also in the PRA, which provided for a …
Administrative stop on the vehicle owned by the debtor – If already registered you can obtain the suspension of the provision by requesting the debt payment and paying the first installment
Once the request for payment has been received, Equitalia can register a mortgage on the property owned by the debtor or arrange the administrative detention on his vehicle, only in the case of non-acceptance of the request, or forfeiture of the benefit of the rateation that occurs if they do not pay 5 even non-consecutive installments. However, the text of paragraph 1 quater, Article 19 of Presidential Decree 602/73 (introduced by Legislative Decree 159/15 and in force since October 22, 2015) continues without prejudice to the detentions and mortgages already registered at the grant date of the rateation. In practice, if the administrative arrest on the debtor’s vehicle …
Administrative stop and sale of the vehicle
Those who purchase a car subject to administrative arrest do not in any way accept the debts that led to the application of the precautionary measure. It is always the old owner, who has sold his car, to have to fulfill his tax duties. Before buying a car, the buyer must check the property certificate issued by Pra to verify that the vehicle is not burdened by an administrative detention. If it were, the new owner can not circulate with the vehicle and can suffer the consequences of a possible foreclosure. Until the debt is paid or canceled, for example with …
Discussion points from the forum
Difference between fiscal detention and administrative detention – The car tax (car tax) is payable for vehicle subject to tax relief
The Constitutional Court has specified, in the 47/2017 ruling, that the car tax is due even if the vehicle is subject to administrative detention. Since the ruling of 2017 I wondered if it has retroactive effect, as I received a payment request for 2015 (within the limitation period of 3 years).
What happens if you circulate with an administrative vehicle and are stopped for a check?
In the case in which you circulate with a vehicle subjected to administrative detention and be stopped by the authorities, an administrative sanction is raised from about 700 to about 3000 euros, and the attachment of the vehicle is also foreseen. Could anyone explain exactly how this foreclosure works? Is the vehicle custody left to the owner or not? How much time passes before the vehicle is submitted to foreclosure after the verification of violation of the administrative arrest? In the event of a foreclosure, is it still possible to settle the debt by paying it in installments? And if so, the payment of the first installment interrupts the procedure of …
Prescription of an Equitalia folder originated from fines and taxes whose non-payment resulted in registration of administrative arrest on the vehicle owned by the debtor
In 2010 they were subjected to an administrative stop in the vehicle, after which there were no more notifications for the payment of the folders. Now I wonder, given that for some of these, such as fines, the requirement is 5 years, now I can self-help ask for the cancellation of the debt by prescription?
Is it possible to sell vehicles on which the administrative detention has been ordered abroad?
A vehicle subject to administrative detention may be freely sold, informing the buyer of the presence of the detention. If the buyer was a foreign natural or legal person, the vehicle could still be sold, with the only problem of not being able to carry out the radiation for definitive export to the PRA, but being able to register the sale to the new owner. This sale could also be formalized in the municipality, thus providing for registration to the PRA. If this operation was “forgotten”? In any case, from the moment of sale, with authenticated signatures in the municipality, the seller would cease to have responsibility on the vehicle. In case the vehicle was sold …
Administrative detention and application for ratation denied – What happens now?
I was subjected to an administrative arrest on a vehicle belonging to me, the request for payment of what was requested by Equitalia was rejected. Not being able to pay in a single tranche what required by Equitalia I will be obliged to undergo the arrest avoiding to move with that vehicle. My doubt is this: in the event of non-payment, Equitalia limits itself to the confiscation of that specific vehicle on which the detention has been made, or it can translate the restriction also on other goods (for example another cheap car to buy specifically to move in place of the one subjected to …
