Four hundred thousand tax bills have inundated all Neapolitan families in the last 3 months, but they concretely risk becoming waste paper, are those sent by “Napoli Objective Value” the company for the forced collection of Imu, Tari and contraventions of the Municipality’s Highway Code. «Taxes – the motto of the company managed by Luca Bianchi – are not good or bad but fair». However, “Napoli objective value” was blocked by the tax justice because it does not have the requirements to do the job it does – notifying and collecting – as it is not registered in the registers of dealers.
The portfolio that “Naples objective value” received from the Municipality exceeds 2 billion that is, the amount not collected in the last 10 years regarding Imu, Tari and fines. A big mess, very big so much so that just 48 hours ago – after a series of appeals lost by the company and appeals where it didn’t lose but didn’t even win – the First Instance Tax Court of Justice of Naples put everything back in the hands of the Supreme Court .
For a series of specific reasons. The first, failure to register in the dealer register because those of “Naples objective value” took it for granted that being the “vehicle company” of Municipia, the real winner of the tender called by the Municipality of Naples for the forced collection of taxes, it had the same powers as its sole shareholder Municipia to a kind of transitive property. Secondly – last but not least – «Napoli Objective Valore has a share capital of 1,387,062.00 million euros and, therefore, lower than the threshold of 5 million required by law”.
And this determines the following: «The existence of a share capital of the special purpose vehicle company that is lower than expected results in a decrease in the generic capital guarantee of the concessionaire company compared to that desired by the legislator, who, in providing for a specific share capital, pursues the clear purpose of ensuring a certain economic and financial solidity of the tax assessment and collection company and this in consideration of fundamental constitutional interests”.
In essence, they are the rights of citizens who, faced with a tax authority that has the power to tax, would be even weaker in the event of a request for compensation. In this context of difficult interpretation of the powers of the “project company” or “vehicle company” of Municipia, the Tax Court throws the ball into the Court of Cassation and suspends all the Company’s ongoing processes including the processing of tax bills, i.e. collection.
«Let the Court of Cassation say – we read in the ruling – whether in tax matters a “project company” having as its object the assessment and collection of taxes, which is not registered, because it is unable to do so, is validly and effectively constituted, either in the register provided on the assumption that it borrows the legal requirements from the awarded company, registered in the aforementioned register and sole shareholder of the project company”.
Achille Moretti – manager of the Company – makes it known that “there are no rulings against it but only different views”. He therefore legitimately trusts in the Supreme Court. In any case, the substance of the mess does not change: everything is blocked and there is the risk that the stalemate could last months given that the Supreme Court has its times which are not very quick given the delicate nature of the decisions it has to make.
And to say that in the first 3 months of work the Company has already brought 35 million into the coffers of Palazzo San Giacomo. Compared to the debt of two billion: Tari 800 million, 770 fines, 250 Imu and 70 Cosap and advertising fees. There is a ten-year work plan where we are aware that recovering two billion is essentially impossible but we are toying with the idea of recovering half of it.
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