Checklist: What to Check Before Filing the Request for Stay of Execution of the Contested Act

Ensure that the contested act is enforceable and not already stayed by operation of law. Requesting the stay of an unenforceable act renders the application devoid of procedural purpose.

Verify the specific reference to the substantive grounds set forth in the main appeal. Without this link under Art. 18 of Legislative Decree no. 546/1992, the court cannot perform a summary assessment of the likelihood of success on the merits.

Verify the attachment of appropriate accounting and banking documentation proving the state of illiquidity. In the absence of such evidence, the claim of periculum in mora remains a generic assertion, resulting in the rejection of the application.

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

Verify the accurate designation of the competent Tax Court (Corte di Giustizia Tributaria). An error in identifying the competent court prevents the proper initiation of the interim relief proceedings under Art. 47 of Legislative Decree no. 546/1992.

Check the accurate statement of the details of the contested act and the General Register number (R.G.R.) of the appeal. Errors in these identification details prevent the proper link between the interim proceedings and the main action on the merits.

Verify that the requested relief explicitly includes the stay of execution or effectiveness of the act. Imprecise or incomplete prayers for relief may limit the scope of the protection granted by the court.

Ensure the inclusion of the place, date, and digital signature of the legal counsel. The absence of a signature renders the document inadmissible and incapable of producing procedural effects.