According to the recent Ordinance of the Cassation n. 2953 of last February 1: "If the assessment deed has been issued against an unrecognized association, the tax collection notice is legitimately notified to the legal representative of the same even in the absence of the prior issuance and notification of an independent tax deed to said representative, as jointly and severally liable, since the right of defense of the same is guaranteed by the possibility of contesting the original claim, challenging, together with the notified deed, also those conditions, the notification of which is irregular or has been completely omitted" .
