According to a consolidated approach to law and the declaration of succession is not worth as an act of tacit acceptance of the inheritance, the cadastral registration, since it has relevance not only fiscal, but also legal, equivalent to a tacit acceptance of the inheritance. It must be observed, however, that Article. 28 of the Legislative Decree of October 31, 1990, n. 346 obliges called legacy to submit the declaration of succession and that Article. 3, paragraph 2, of the DPR October 26, 1972, n. 650 obliges called inheritance, which have made the declaration of succession, of asking and run the cadastral registration. On the basis of this survey and considering the three requirements and the nature of the tacit acceptance of the inheritance can not condividersi the orientation of the law. Must be excluded, in fact, that the cadastral registration made by the person called can be taken as the tacit acceptance of the inheritance. Why does not necessarily imply its willingness to accept the inheritance, as it is a duty. Why is not an act that the party does not have the right to do if the status as heir, since it is precisely the act called inheritance. Under Italian law, The entire estate of a deceased person (hereditas) is Offered to the persons chosen by the law and / or the will of the deceased person (called). Those subjects can either accept, the hereditas (in an express or an implied in the way) or refuse it. According to an unbroken line of authorities, while the declaration to the tax authority by Stumbleupon Those subjects in order to pay taxes does not Imply the acceptance of the hereditas, does.However the request of registration, as the Italian law imposes Those Both subjects to submit the declaration to the tax authorities (Art. L 28, 31.10.1990, n. 346) and to request the registration (Article 3, paragraph 2, DPR 26.10.1972, n. 650), the Author, Also considering art. 476 of the Italian Civil Code, does not agree with the abovementioned line of authorities. Consequently, the request of registration does not Imply the acceptance of the hereditas: it does not Necessarily Imply the will in order to accept, Because It is Imposed by the law
Secondo un consolidato orientamento di giurisprudenza mentre la dichiarazione di successione non vale quale atto di accettazione tacita dell’eredità, la voltura catastale, poiché ha rilevanza non soltanto fiscale, ma anche civilistica, vale quale accettazione tacita dell’eredità. Deve osservarsi, però, che l’art. 28 del Decreto Legislativo 31 Ottobre 1990, n. 346 obbliga i chiamati all’eredità a presentare la dichiarazione di successione e che l’art. 3, comma 2, del D.P.R. 26 Ottobre 1972, n. 650 obbliga i chiamati all’eredità, che abbiano eseguita la dichiarazione di successione, di domandare ed eseguire la voltura catastale. Sulla base di questo rilievo e considerando i tre requisiti e la natura dell’atto di accettazione tacita dell’eredità non può condividersi l’orientamento della giurisprudenza. Deve escludersi, infatti, che la voltura catastale compiuta dal chiamato possa valere quale accettazione tacita dell’eredità. Perché non presuppone necessariamente la sua volontà di accettare l’eredità, in quanto si tratta di un atto dovuto. Perché non è un atto che il chiamato non avrebbe il diritto di fare se non nella qualità di erede, in quanto si tratta di atto proprio del chiamato all’eredità. Under Italian law, the entire estate of a deceased person (hereditas) is offered to the persons chosen by the law and/or the will of the deceased person (chiamato). Those subjects can either accept, the hereditas (in an express or in an implied way) or refuse it. According to an unbroken line of authorities, while the declaration submitted to the tax authority by those subjects in order to pay taxes does not imply the acceptance of the hereditas, the request of registration does. However, as the Italian law imposes those subjects both to submit the declaration to the tax authorities (art. 28 L 31.10.1990, n. 346) and to request the registration (art. 3, paragraph 2, D.P.R. 26.10.1972, n. 650), the Author, considering also art. 476 of the Italian Civil Code, does not agree with the abovementioned line of authorities. Consequently, the request of registration does not imply the acceptance of the hereditas: it does not necessarily imply the will in order to accept, because it is imposed by the law; because it is not an act typical of the heir.
Il chiamato all’eredità e la voltura catastale: tra violazione di un obbligo e compimento di atto che vale accettazione tacita dell’eredità. Riflessioni intorno all’accettazione tacita dell’eredità / Barba, Vincenzo. - In: RASSEGNA DI DIRITTO CIVILE. - ISSN 0393-182X. - STAMPA. - 2/2012:(2012).
Il chiamato all’eredità e la voltura catastale: tra violazione di un obbligo e compimento di atto che vale accettazione tacita dell’eredità. Riflessioni intorno all’accettazione tacita dell’eredità
BARBA, Vincenzo
2012
Abstract
According to a consolidated approach to law and the declaration of succession is not worth as an act of tacit acceptance of the inheritance, the cadastral registration, since it has relevance not only fiscal, but also legal, equivalent to a tacit acceptance of the inheritance. It must be observed, however, that Article. 28 of the Legislative Decree of October 31, 1990, n. 346 obliges called legacy to submit the declaration of succession and that Article. 3, paragraph 2, of the DPR October 26, 1972, n. 650 obliges called inheritance, which have made the declaration of succession, of asking and run the cadastral registration. On the basis of this survey and considering the three requirements and the nature of the tacit acceptance of the inheritance can not condividersi the orientation of the law. Must be excluded, in fact, that the cadastral registration made by the person called can be taken as the tacit acceptance of the inheritance. Why does not necessarily imply its willingness to accept the inheritance, as it is a duty. Why is not an act that the party does not have the right to do if the status as heir, since it is precisely the act called inheritance. Under Italian law, The entire estate of a deceased person (hereditas) is Offered to the persons chosen by the law and / or the will of the deceased person (called). Those subjects can either accept, the hereditas (in an express or an implied in the way) or refuse it. According to an unbroken line of authorities, while the declaration to the tax authority by Stumbleupon Those subjects in order to pay taxes does not Imply the acceptance of the hereditas, does.However the request of registration, as the Italian law imposes Those Both subjects to submit the declaration to the tax authorities (Art. L 28, 31.10.1990, n. 346) and to request the registration (Article 3, paragraph 2, DPR 26.10.1972, n. 650), the Author, Also considering art. 476 of the Italian Civil Code, does not agree with the abovementioned line of authorities. Consequently, the request of registration does not Imply the acceptance of the hereditas: it does not Necessarily Imply the will in order to accept, Because It is Imposed by the lawI documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.