The Tax Court of second instance believes that the Municipal Property Tax paid on the area which subsequently became unbuildable should not be reimbursed if this specific case of refund is not expressly governed by regulatory power of the Municipality in compliance with the primary law. The verdict comes to right conclusions but which must be com-bined with the legislative changes introduced on the matter by the 2020 Budget Law.
La Commissione Tributaria Regionale ritiene che l’IMU assolta sull’area successivamente divenuta inedificabile non debba essere rimborsata se tale specifica fattispecie di rimborso non sia espressamente disciplinata in via regolamentare dal Comune in ossequio alla norma primaria. La pronuncia offre conclusioni condivisibili ma che vanno coniugate con le modifiche legislative introdotte in materia dalla Legge di Bilancio 2020.
Girelli, G. (2023). RIMBORSO IMU SU AREA DIVENUTA INEDIFICABILE: DECISIVO IL REGOLAMENTO COMUNALE, THE REFUND OF THE MUNICIPAL PROPERTY TAX ON UNBUILDABLE AREA: THE MUNICIPALITY RULES ARE DECISIVE. TAX NEWS(1), 175-178.
RIMBORSO IMU SU AREA DIVENUTA INEDIFICABILE: DECISIVO IL REGOLAMENTO COMUNALE, THE REFUND OF THE MUNICIPAL PROPERTY TAX ON UNBUILDABLE AREA: THE MUNICIPALITY RULES ARE DECISIVE
GIRELLI GIOVANNI
Writing – Original Draft Preparation
2023-01-01
Abstract
The Tax Court of second instance believes that the Municipal Property Tax paid on the area which subsequently became unbuildable should not be reimbursed if this specific case of refund is not expressly governed by regulatory power of the Municipality in compliance with the primary law. The verdict comes to right conclusions but which must be com-bined with the legislative changes introduced on the matter by the 2020 Budget Law.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
