Palermo rejects Iacp appeal: must pay 2 million euros in tax to the Municipality.
The Municipality of Palermo hits a blow. Of two million. It has recovered the sums of the property tax that the autonomous public housing institute must now pay in full, for the year 2017. The revenue and tax area directly defended the position of the administration in front of the Tax Court of first instance which rejected the appeal of the public housing institute – which had challenged the tax assessment notice.
The Municipality based its request on the national law and local regulations according to which the property tax is due from property owners, whether they are individuals, legal entities or organizations, located in the municipal territory, regardless of any occupation by third parties.
The legislation, very complex, has undergone several changes over the years and in particular the national legislator has introduced multiple exemptions and benefits over time that the Municipality has then regulated. The clash arises from the different interpretation that the two entities give of the regulations on exemptions and benefits. The offices calculated a discount of 200 euros for each property involved in taxation. While the Institute rightly requested not to include properties that were no longer owned by them, but also demanded exemption for all others considering that the properties are all classified as “social housing”. The Municipality addressed the first request (removing about 1.8 million), but deemed it unnecessary to accept the second, presenting a bill of 2 million, in addition to penalties and interest.
The tax commission (president Gaetano La Barbera, rapporteur Daniela Pellingra, judge Daniela Galazzi) sided with the Municipality, stating that not all properties owned by the public housing institute automatically fall into the category of “social housing” and therefore the Institute should have demonstrated which of its properties met the required criteria.
Palermo, no al ricorso dello Iacp: dovrà pagare l’Imu al Comune per 2 milioni di euro
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