Contracts, Leased Land, Construction Works, Taxes, Supreme Court of Cassation, Fifth Civil Section, Interlocutory Ordinace No. 26166 of September 25, 2025

Leased Land – Construction by the Lessee of Unauthorized Works Without the Owner’s Consent – Subsequent Activation by the Owner to Restore the Status Quo Ante – Property Tax (ICI) – Owner’s Subjection – Question of Constitutional Legitimacy.

Outcome in Brief

The Tax Section raised a question of constitutional legitimacy, with reference to Articles 3, paragraph 1, 42, paragraph 2, and 53, paragraph 1, of the Constitution, and Article 1, paragraph 2, of Legislative Decree No. 504 of 1992, insofar as it does not exclude the liability to ICI of the owner (or holder of other real rights of enjoyment) of land on which the tenant has constructed a building without a building permit and without the consent (prior or subsequent) of the landlord, when the latter, after having become aware of the situation, immediately took legal action for the forced restitution of the leased land, as well as, in administrative proceedings, for the annulment of the building permit issued to the unlicensed tenant, and oversaw the demolition of the illegal structure after the forced evacuation of the land.

Source Supreme Court of Cassation