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...
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