The local property tax levy to terms with the findings of land. Witness also the decision n. 25902 of the Court of Cassation (see "Il Sole 24 Ore" of yesterday) that the facilities related to the main Ici apply even in the presence of more housing units, stacked individually, provided that each of them is realized destination in the usual residence of the taxpayer. The Court ruling shows, therefore, a problem to the attention of the operators "classical" findings is the relationship between land and municipal taxes. The last story in the last case decided by the Supreme Court, were considered two buildings located on two floors of that building, jointly owned husband and wife, for which taxpayers taking exist in the destination promiscuous usual residence. The City has found that the reduced rate of ICI it was for only one of two drives and held that the taxpayer, to benefit from the reduction in full, have requested a stacking unit of the two goods. The judge's hand, said the legality principle that does not detect the number of buildings, but only the existence of the intended use as a main residence. The need for piling unit has been stamped by the Court as a mere "factual sleight of hand," not in accordance with relevant legislation. The case, therefore, was referred to the Regional Commission, so that it was specifically found to have the legal requirements. Still other cases in terms of facilities for the "first house", but it also noted that no decision 21332/08, Supreme Court of the same. In this case, the story concerned a property used as a hotel and stacked as such, partly for the owners' house. The City has argued that the municipal taxes would be calculated on the basis of the findings do not land, but a pension determined with reference to the alleged housing units. From properly quantified so subtract the deduction should have been entitled. The Supreme Court has upheld the objection of the City, stating the principle that the benefits Tax only compete if the taxpayer "was acting in accordance with the laws that provide for." In the case under consideration because it was in the presence of a permanent change of use should have been previously report the change to the Land Registry, to enable the process to award the new annuity. If he had applied the same standard of law even in the case described above, the Court would still expect the unit stacking of two units, not just to grant or deny relief (which competes in any case), but for a correct determination of tax liability. There is no reason, in fact, that the sum of land rents for the two unit used as a main residence coincides with the income attributable to a property consisting of, hypothetically, dall'accorpamento of the two buildings. In such situations, however, the communes have access to the special procedure of paragraphs 336 and following of the law 311/04. It is a chance to force a refresh of the findings of the land property incorrectly reported by the taxpayer, with the assignment of a new revenue through the Doc-ago. Ultimately, the incorrect stacking of the facilities does not constitute barriers to the application Ici, but affect the timely completion of compulsory tax. It goes without saying that since 2008, due to the 'effect of the exemption, the findings cadastral should have lost its meaning. From another perspective, however, the Supreme Court had high over-reliance on the value of cadastral data. He created impression, in fact, the sentence no 24924/08 (see "Il Sole 24 Ore, 17 October) by which the legitimacy of the court said that the buildings entered in the Land Registry, although not completed, they are still subject to ICI. Still, the second sentence no 15321/08, the data register "is an objective fact, not disputed by any of the shares (common and taxpayer) of the report required on this tax," except the right to challenge the stacking against the offices of the Territory or to request changes being autotutela.Il puntoLa sull'Ici With a preliminary ruling the Court of Cassation 25902 provides that the benefits of the primary residence Ici apply even in the presence of more housing units stacked individually on the condition that they are intended to habitual residence of the taxpayer Other pronunciations of the findings is given a cadastral survey in different decision 21332/08. Full custody to the Land Registry, finally, 24924/08 and 15321/08 in the decisions of the Court of cassazioneSU INTERNETLE JUDGMENTS ON HOUSES AND TAX on the website of Il Sole 24 Ore "a survey of the judgments on real estate taxation: the preliminary application ICI to homes adjacent to the other interventions that take into account the relationship between sampling and Cadastre
Thursday November 6, 2008
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