The Tax Commission of Trieste has expressed itself on my appeal in which, opposing to the payment of a stamp duty, I had raised the lack of jurisdiction and claimed the incompetence of Italian fiscal judges within the Free Territory of Trieste which, to this day, is recognized as an independent State under the Treaty of Peace of 1947.
Also, I had directly addressed the Commissar of Government demanding «as part of the rightful exercising of their powers of trusteeship over the Free Territory of Trieste, that the Tax Commission of the Province of Trieste is provided with the jurisdictional powers it needs to exercise its duties in the Free Territory of Trieste and towards its citizens de jure and its enterprises».
With this same act, I opposed to the tax collections of the Equitalia S.pA. as a concessioner of Italy in said collections, since the concession it has received to collect taxes of the State of Italy, of its bodies and State or local administrations also from the citizens de jure and the enterprises of the Free Territory of Trieste is, when it comes to this part, legally invalid and null, as it was issued despite the lack of sovereignty.
After one month, the Tax Commission has issued the judgement which declares inadmissible the appeal (ordering the expenses to all parties) supporting the decision not to express itself on the absolute lack of jurisdiction with anti-legal claims, which are also against the truth and Cort procedures, expressed as follows: «the Tax Commission being a special branch of the judicial administration, in charge of nothing more but discussing litigations on taxation matters, and therefore not qualified to discuss the competences it has received or not under the law in force, the request to declare its competence, as for this case, is not taken into exam».
Therefore, I did immediately impugn the jusdgment before the Commissar of Government, for her to issue a Commissarial Decree to rule the legal inefficacy of the act of the Tax Commission of the Province, making it clear that:
•contrarily to the claims of the judgment, each judicial body is legitimized and obliged to pronounce itself as for its jurisdiction, whenever that is questioned;
•the strategy adopted by the Tax Commission follows similar decisions of the Court of Trieste (see judgments No. 168/2015 and 183/2015 – judge Pacilio, both to be declared legally inefficacious) to use, after an incautious series of false decisions declaring the non-existence of the Free Territory of Trieste, the omission of pronounces on the lack of jurisdiction;
•this choice constitutes a denial of justice which, therefore, appears to have been organized after becoming aware of the legal existence of the Free Territory of Trieste and of the rights of its citizens but, at the same time, the will to present their exercise;
•therefore, this anti-legal behaviour is against fundamental rights.
The eventual denial of the rightful measure would equal to the remission of the mandate of special trusteeship over the Free Territory of Trieste by the Commissar of Government, in the name of the Government itself.