The Tax Commission of Trieste has expressed itself on my appeal in which, opposing the payment of a stamp duty, I argued that Italian fiscal judges who claim to exercise Italian jurisdiction in the Free Territory of Trieste lack jurisdiction. Indeed, Trieste is an independent State, recognized since 1947.
Indeed, I have also addressed the local Commissioner of the Italian Government, requesting that:
«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 also to Equitalia S.p.A.’s enforced recoveries. Indeed, the company acts on behalf of the Italian State, and the taxes it collects are undue Italian taxes.
It’s been one month. Now the Tax Commission ruled rejecting my appeal (ordering court fees to all parties), confirming that it won’t decide about jurisdiction. The decision is based on claims that go against the law, against truth, and against Court procedures.
Abstract:
«being the Tax Commission a special branch of the judiciary, in charge of nothing more than discussing litigations on matters of taxation, it therefore not qualified to discuss the competences vested on it or the lack thereof under the legislation in force: in this proceeding, the request that the Court declares its competence won’t be taken into account.»
This is why I have immediately brought the decision to the attention of the Commissioner of the Government, requesting that she issued a Commissarial Decree annulling the Tax Commission’s decision. In my request, I pointed out that:
• unlike declared in the judgment, all Courts are legally obliged to answer questions about matters of jurisdiction;
• the Tax Commission follows the same pattern of the local Court (see judgments No. 168/2015 and 183/2015 – judge Pacilio, both to be declared legally inefficacious). Indeed, both judicial bodies falsely deny that the Free Territory of Trieste has legal existence. Yet, both fail to declare the source of their jurisdiction;
• this choice constitutes a denial of justice. Considering the above, it appears that this coordination derives on one side, from the awareness of the Free Territory of Trieste’s existence, thus of the existence of its citizen’s rights, on the other side, of the will to prevent the exercise of those rights;
• therefore, this unlawful behavior is against fundamental rights.
The eventual denial of the rightful measure would equal to a severa violation of the special trusteeship mandate over the present-day Free Territory of Trieste.
Translated from blog “Ambiente e Legalità” – “Environment and Legality” by Roberto Giurastante
