The 2020 Budget Law has reintroduced the provision on the regulatory power according to which Municipalities may exercise their right to refund the Municipal Property Tax paid for areas subsequently become unbuildable. The legislative intervention does not appear indeed convincing for several reasons.
La Legge di Bilancio 2020 ha reintrodotto la disposizione sulla potestà regolamentare secondo cui i Comuni possono prevedere il diritto al rimborso dell’imposta pagata per le aree successivamente divenute inedificabili. L’intervento legislativo non appare invero convincente per diversi ordini di ragioni.
Girelli, G. (2023). AREE DIVENUTE INEDIFICABILI E RIMBORSO DELL’IMU; AREAS BECOME UNBUILDABLE AND REFUND OF THE MUNICIPAL PROPERTY TAX. RIVISTA TRIMESTRALE DI DIRITTO TRIBUTARIO(2/2023), 345-362.
AREE DIVENUTE INEDIFICABILI E RIMBORSO DELL’IMU; AREAS BECOME UNBUILDABLE AND REFUND OF THE MUNICIPAL PROPERTY TAX
Giovanni Girelli
2023-01-01
Abstract
The 2020 Budget Law has reintroduced the provision on the regulatory power according to which Municipalities may exercise their right to refund the Municipal Property Tax paid for areas subsequently become unbuildable. The legislative intervention does not appear indeed convincing for several reasons.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
