We do not agree with the opinion of the Supreme Court regarding Municipal Real Estate Tax according to which the power attributed to Municipalities to determine, periodically and for homogeneous areas, the market values of the building areas, cannot be delegated to the third party who was entrusted with the assessment and collection of the tax. In fact, for Municipal Real Es-tate Tax purposes, under art. No. 59 of D.Lgs. 446/1997 in case the Munici-pality adopts with regulation the choice of fiscal policy to limit its tax author-ity on the values of the areas that can be buildable, the same Municipal Au-thority can decide to delegate the technical elaboration of the determination of those values to the tax collector. Moreover, the nullity of the determination of the value of the areas results in the consequent nullity of the only notices of assessment based solely on the same determination.
Non appare condivisibile l’orientamento della Corte di Cassazione in materia di ICI secondo cui il potere attribuito ai Comuni di determinare periodica-mente e per zone omogenee i valori venali in comune commercio delle aree fabbricabili non sia delegabile al soggetto terzo cui sia stato affidato l’accertamento e la riscossione del tributo. Infatti qualora il Comune abbia adottato con regolamento la scelta di politica fiscale di voler limitare la pro-pria potestà impositiva in merito ai valori delle aree fabbricabili ai sensi dell’art. 59 del D.Lgs. n. 446/1997, non si ritiene sussistano impedimenti a che il medesimo Ente territoriale decida di delegare l’elaborazione tecnica della determinazione dei detti valori al concessionario dell’attività di accer-tamento e riscossione. Inoltre la nullità della “determina” del valore delle aree comporta la conseguente nullità dei soli avvisi di accertamento basati esclusivamente sulla “determina” stessa.
Girelli, G. (2019). AI FINI ICI IL COMUNE PUÒ DELEGARE LA DETERMINAZIONE DEL VALORE PER AREE OMOGENEE? FOR MUNICIPAL REAL ESTATE TAX PURPOSES, CAN THE MUNICIPALITY DELEGATE THE DETERMINATION OF THE VALUE FOR HOMOGENOUS AREAS?. TAX NEWS(2/2019), 223-228.
AI FINI ICI IL COMUNE PUÒ DELEGARE LA DETERMINAZIONE DEL VALORE PER AREE OMOGENEE? FOR MUNICIPAL REAL ESTATE TAX PURPOSES, CAN THE MUNICIPALITY DELEGATE THE DETERMINATION OF THE VALUE FOR HOMOGENOUS AREAS?
Giovanni Girelli
2019-01-01
Abstract
We do not agree with the opinion of the Supreme Court regarding Municipal Real Estate Tax according to which the power attributed to Municipalities to determine, periodically and for homogeneous areas, the market values of the building areas, cannot be delegated to the third party who was entrusted with the assessment and collection of the tax. In fact, for Municipal Real Es-tate Tax purposes, under art. No. 59 of D.Lgs. 446/1997 in case the Munici-pality adopts with regulation the choice of fiscal policy to limit its tax author-ity on the values of the areas that can be buildable, the same Municipal Au-thority can decide to delegate the technical elaboration of the determination of those values to the tax collector. Moreover, the nullity of the determination of the value of the areas results in the consequent nullity of the only notices of assessment based solely on the same determination.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
