Home: Constitutional Court, IMU does not have to be paid if property occupation is reported

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The Constitutional Court, with sentence no. 60, declared the constitutional illegitimacy of the art. 9, paragraph 1, of the legislative decree 14 March 2011, n. 23 (Provisions regarding municipal fiscal federalism) in the part in which it does not provide that IMU is not due for illegally occupied properties in relation to which a timely criminal complaint has been filed.

The issue was raised by the tax section of the Court of Cassation for violation of articles. 3, first paragraph, 53, first paragraph, 42, second paragraph, of the Constitution and 1 add. Prot. ECHR, in contrast with the principles of ability to pay, tax equality, reasonableness and protection of private property since for properties that have been illegally occupied and whose eviction is precluded for reasons beyond the taxpayer’s control, the tax requirement would be missing , i.e. the effective and concrete exercise of the powers of disposal and enjoyment of the property.

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