Can the court refuse the invoice if the court file is missing?

REQUEST

I am a lawyer who holds professional positions with legal aid. I submitted an electronic invoice following the liquidation decree issued by the judge and billed to the tax authorities. The PA payment office (specifically the Court of Naples) refused the bill because the trial file (finished) has not yet reached the same.

My question is: is this denial legitimate? The office did not have to accept the invoice and perhaps store it – and then proceed to payment – as soon as the file was received?

Avv. Daniele Paolella

ANSWER

While the causes that may lead to the waste of electronic invoices are governed by a specific provision,

the reasons for refusal are not codified, but left to the discretion of the institution . [19659002] In this regard, Appendix "C" of the Ministerial Decree. not. 55 of 3 April 2013 (Regulation on the issue, transmission and receipt of the electronic invoice to be applied to general government in accordance with Article 1, paragraphs 209 to 213 of Law No. 244 of 24 December 2007), paragraph 3.2, In badyzing the "pbadive cycle" of the Entity, provides that:

"the completeness of the data relating to the orders and contracts contained in the invoices allows an immediate verification of the consistency of the information and the regularity of the accounting document, and provided that the competent offices accept the acceptance or non-respect of the invoice (in accordance with article 1988 of the Civil Code). Quickly inform the supplier of the acceptance or non-compliance of the accounting document in order to allow the requirements provided by the VAT legislation regarding the registration of invoices issued, obliges the system to correspond to set a deadline – equal to that provided for in the Legislative Decree. not. 52/04 amending art. 21 of the presidential decree, n. 633/72, currently 15 days – after which the same sends an effective message to the Office and the provider. "

It follows that the acceptance of the invoice equates to the recognition of the debt, and probably the ENTE has not accepted the invoice sent by you to avoid the the occurrence of the case provided by law in case of acceptance of the electronic invoice.The examination of the case then pbades to the level of legitimacy not to implement an act substantially equivalent to a recognition of debt in the sense of art CC ..

To ask questions of Salvatore De Benedictis on the theme "Electronic invoicing and digital preservation", you can send your questions to: [19659011] [email protected]