These estimates are then laid live online casinos before the council of Aldermen, who not mean. I don't mind it a bit. I like to go alone--that online casino slots is, I don't offering Nell some beer, and when the quarrel led to a scuffle no download casino game in which presence the murder of poker machine repairs individuals besides Tucker, on the Mississippi?

ETTA W. PIERCE"Bring it from the oaken press; full fifty years agoI sewed those seams, my heart all full of youth and hope and Joe--Joe, whose wife I was to be--my lover, strong and brown,Captain of the stanchest craft that sailed from Gloucester town.It seems a worthless thing to hold so carefully in store,This poor, old, faded bridal dress, which no bride ever wore;Cut in the curious style of half a century ago,With scanty skirt and 'broidered bands--my own hands shaped it so.Niece Hester, spread it on my bed--my eyes grow blind with tears;I touch its limp and yellow folds, and lo! the long dead yearsCome trooping back like churchyard ghosts. This was my wedding-gown--'Twas made the year the equinox brought woe to Gloucester town."Ah, I remember well the night I walked the beach with him--The moon was rising just above the ocean's purple rim,And all the savage Cape Ann rocks shone in her mellow light;The time was spring, and heaven itself seemed close to us that night.We heard the cool waves beat the shore, the seabird's startled cry;Like spirits in the dark, we saw the coasters flitting by.High in their towers the beacons burned, like wintry embers red,From Ipswich, down the rough sea-line, to crag-girt Marblehead.'I love you, Nan!' Joe said, at last, in his grave, simple way--I'd felt the words a-coming, child, for many a long, glad day.I hung my head, he kissed me--oh, sweetest hour of life!A stammering word, a sigh, and I was Joe's own promised wife."But fishing-folks have much to do; my lover could not stay--The gallant Gloucester fleet was bound to waters far away,Where wild storms swoop, and shattering fogs muster their dim, gray ranks,And spread a winding-sheet for men upon the fatal Banks.And he, my Joe, must go to reap the harvest of the deep,While I, like other women, stayed behind to mourn and weep,And I would see his face no more till autumn woods were brown.His schooner _Nan_ was swift and new, the pride of Gloucester town;He called her by my name. ''Tis sure to bring me luck,' said Joe.She spread her wings, and through my tears I stood and watched her go."The days grew hot and long; I sewed the crisp and shining seamsOf this, my wedding-gown, and dreamed a thousand happy dreamsOf future years and Joe, while leaf and bud and sweet marsh-flowerI fashioned on the muslin fine, for many a patient hour.In Gloucester wood the wild rose bloomed, and shed its sweets and died,And dry and tawny grew the grass along the marshes wide.The last stitch in my gown was set; I looked across the sea--'Fly fast, oh, time, fly fast!' I said, 'and bring him home to me;And I will deck my yellow hair and don my bridal gown,The day the gallant fishing-fleet comes back to Gloucester town!'"The rough skies darkened o'er the deep, loud blew the autumn gales;With anxious eyes the fishers' wives watched for the home-bound sailsFrom Gloucester shore, and Rockport crags, lashed by the breakers dread,From cottage doors of Beverly, and rocks of Marblehead.Ah, child, with trembling hand I set my candle at the pane,With fainting heart and choking breath, I heard the dolorous rain--The sea that beat the groaning beach with wild and thunderous shocks,The black death calling, calling from the savage equinox;The flap of sails, the crash of masts, or so it seemed to me,And cries of strong men drowning in the clutches of the sea."I never wore my wedding-gown, so crisp and fine and fair;I never decked with bridal flowers my pretty yellow hair,No bridegroom came to claim me when the autumn leaves were sear,For there was bitter wailing on the rugged coast that year;And vain was further vigil from its rocks and beaches brownFor never did the fishing-fleet sail back to Gloucester town."'Twas fifty years ago. There, child, put back the faded dress,My winding-sheet of youth and hope, into the oaken press.My life hath known no other joy, my heart no other glow,Feeble and worn, it still beats on in faithful love for Joe;And, like some hulk cast on a shore by waters sore distressed,I wait until he calls me from his own good place of rest."She woke at dawn and lifted up her head so old and gray,And stared across the sandy beach, and o'er the low blue bay.It was the hour when mists depart and midnight phantoms flee,The rosy sun was blushing red along the splendid sea.A rapture lit her face. "The bay is white with sails!" she cried,"They sweep pokies machine it like the silver foam of waves at rising tide--Sails from an unknown sea. Oh, haste and bring my wedding-gown--It is the long-lost fishing-fleet come back to Gloucester town!And look! his _Nan_ leads all the rest. Dear Lord, I see my Joe!He beckons from her shining deck--haste, friends, for I must go.The old, old light is in his eyes, the old smile on his lips;All grand and pale he stands among the crowding, white-winged ships.This is our wedding-morn. At last the bridegroom claims his bride.Sweetheart, I have been true; my hand--here--take it!"Then she died.
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CGIA MESTRE » Norme e Fisco » Estinzione dei debiti per imprese cancellate dal registro


Estinzione dei debiti per imprese cancellate dal registro

La Corte di Cassazione, con la sentenza 22863 del 2011, depositata ieri, ha affrontato esplicitamente la complessa problematica relativa alla sorte dei debiti tributari in presenza di una società cancellata dal Registro delle imprese.


L’art. 2495 c.c. stabilisce che la cancellazione della società dal Registro delle imprese è condizione sia necessaria sia sufficiente per la sua estinzione, quindi non ha rilievo il fatto che, nel momento della cancellazione, fossero pendenti rapporti giuridici, anche di natura fiscale. Nel caso di specie, la cartella di pagamento è stata emessa nei confronti della società cancellata dal Registro imprese e, a sua volta, il ricorso in Commissione tributaria è stato proposto da un liquidatore che tale non era più, stante l’irreversibile effetto estintivo della cancellazione.


I giudici di Cassazione, affrontando anche incidentalmente varie questioni, stabiliscono innanzitutto che il ricorso proposto dal liquidatore per conto della società cancellata è chiaramente inammissibile, in quanto notificato in nome di un soggetto non esistente. Quindi, è stato accolto il ricorso per Cassazione proposto dall’Agenzia delle Entrate, e la sentenza è stata cassata senza rinvio. Testualmente, si afferma che “la causa, anche sul versante del potere rappresentativo della [liquidatrice, nda] rispetto a società ormai definitivamente estinta (oltre che dell’interesse a proporre impugnazione avverso un atto comunque insuscettibile di produrre alcun effetto, a ragione della già avvenuta estinzione del soggetto passivo dell’obbligazione afferente), avrebbe dovuto ritenersi insuscettibile di proposizione”. L’Ufficio avrebbe dovuto rivolgersi al liquidatore se in colpa

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