The notice in paper form of administrative decisions with digital signature is defective
The Provincial Tax Court of Treviso with decision no. 55/01/2018 stated that the tax assessment processed by the tax office in paper format cannot have digital signature. Only the digital document notified by certified mail could be digitally signed.
According to the judges, in this way the taxpayer would be prevented from any control over the power of the Tax Office to proceed with the tax inspection, as well as on the immutability, integrity and authenticity of the document.
The autograph signatures can be replaced by digital signature only with a warning issued by automatic control and for sending documents by certified e-mail: the evaluation notice in paper form that does not include the handwritten signature is an ineffective document.