• 03/06/2022

Yet another taxpayer's Hamletic doubt moves the Supreme Court to compassion.

With sentence no. 29658/2021 the Court of Cassation has in fact quashed the existence of a tax obligation in the face of illegal occupation of the property.

In truth, the Court had already expressed the same orientation on the subject of expropriation and leased properties but, in fact, never delivered.

The law itself (art. 3-ter of Legislative Decree 73/2021) has expressly provided for the IMU exemption for 2021 for natural persons owning a leased property for residential use and who have obtained the eviction validation provision.

Apparently, the mere ability of the property to produce fruit for the purposes of the tax obligation is irrelevant.

The principle has immediate practical evidence: if I do not have the opportunity to enjoy the property or to derive an income from it, in what capacity do I have to pay the IMU?

The principle is confirmed by the “support decree bis” which governs the IMU reimbursement methods for residential properties leased with tenants subject to eviction for arrears.

The question remains why the judges of merit rest on their laurels and it is necessary to arrive at the Supreme Court for reason to triumph.

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