Cassation. Reduced tax rate on both portions provided "habitual residence" of the couple on housing lightweight double
Ici Louis Lovecchio The rate Ici facilitated the primary residence also applies with two buildings, stacked separately, as long as there is for both use as their usual residence by the taxpayer. Supports the Supreme Court, ruling in the 25,902 filed Oct. 29, also bound to have a primary residence exemption. The case, frequent in practice, involved a husband and wife co-owners of two buildings, each with independent cadastral rent, located on several floors and communicating with a view to the habitual residence of both. Taxpayers had provided to the ICI self-assessed by applying to each of the buildings reduced rate approved by the City for the main residence. The Municipality had notified a notice of assessment with which demanded payment of the tax determined by the standard rate on one of the two properties. According to the institution building unit used as a primary residence must be one (resolution 6 / 2002 of the Department of Taxation and Dre's opinion of Lombardy). The Supreme Court has, however, rejected these arguments. According to the judges, the definition of a principal residence does not require the uniqueness of the building, as the existence of specific use easier. The ruling acknowledges this aspect, among other things, the provision of Article 59, letter c) of Legislative Decree 446/97, which allows the assimilation to the main house of a plurality of immovable property, provided only that the goods are allocated for free to use relatives of the owner. Add to this the need to implement the favor shown by the legislature for the usual residence of the taxpayer. The claim of the municipality, under which a taxpayer had the burden to request a first stacking unit of the two units, according to the Court resolves to an unacceptable loophole factual, which has no reference in the discipline. It was therefore rejected the objection of the taxpayer, noting the record of facilitating the purchase of a first home for the purpose of registration. The clarification of the Supreme Court should also apply to the effects of the exemption Ici the primary residence (Article 1, DL 93/08), also mentioned in the sentence. In this context, the notion of a principal residence is explicitly outlined, first, with reference to Article 8 of Legislative Decree 504/92. And it is thinking about this provision that the Court came to recognize the main house, even in the presence of a plurality of stacked individual properties. The ruling of the Supreme www.ilsole24ore.com/norme
Wednesday November 5, 2008
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