La cartella esattoriale è un documento che viene emesso dall’agente della riscossione, legittimato alla riscossione coattiva dei tributi, in mancanza del pagamento spontaneo da parte del contribuente. Oggi l’agente della riscossione è “Equitalia Spa”, una società controllata dall’Agenzia delle Entrate, diffusa capillarmente su tutto il territorio nazionale.
Come comportarsi quando Equitalia recapita una cartella esattoriale? Dalle “cartelle pazze” alla richiesta di pagamento a rate.
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