Checklist: what to check before filing a motion for suspension of the contested act

Ensure that the contested act carries direct enforceability and is not already stayed by operation of law. Requesting the suspension of a non-enforceable act deprives the motion of any procedural utility.

Verify the explicit reference to the grounds on the merits already set forth in the main appeal. Without this connection to Art. 18 of D.Lgs. 546/1992, the panel or single judge cannot conduct a summary assessment of the merits.

Verify that accounting and bank records are attached to substantiate the lack of liquidity. The absence of adequate evidence reduces periculum in mora to a mere generic assertion, resulting in the rejection of the application.

Confirm that the motion, if filed as a separate document, has been served on all other parties. Failure to serve the motion for interim relief results in the inadmissibility of the application.

Verify the exact designation of the relevant Tax Court (Corte di Giustizia Tributaria). An incorrect identification of the competent court prevents the proper initiation of interim relief proceedings under Art. 47 of D.Lgs. 546/1992.

Check that the details of the contested act and the General Register Number (R.G.R.) of the appeal are accurately stated. Inaccuracies in these details prevent clear identification of the subject matter of the dispute and the proper linkage between interim relief and the merits.

Verify that the conclusions for interim relief explicitly request the stay of execution of the act. Incorrect or incomplete conclusions risk limiting the scope of protection granted by the panel or single judge.

Ensure the presence of place, date, and the attorney's digital signature. The absence of a signature renders the document inadmissible and incapable of producing procedural effects.