Financial Litigation, Ici, Area, Already Buildable, Cd Program. “Urban Compensation”, Court of Cassation, V Section Trib., Interim Order No. 26016 of 10/15/2019

ICI – AREA, ALREADY BUILDING, SUBJECT TO A BOND OF ABSOLUTE INEDIFICATION BY REGIONAL LAW – INSERTION OF SUCH AREA IN A CD PROGRAM. “URBAN COMPENSATION” – COMPENSATORY PROCEDURE NOT YET CONCLUDED WITH SPECIFIC IDENTIFICATION OF THE CD. AREA OF “LANDING” – BUILDING NATURE – ASSIMILABILITY AS A TAX PURPOSE – QUESTION OF MAXIMUM PARTICULAR IMPORTANCE.

With regard to ICI, the Tax Section handed over to civil United Sections, pursuant to art. 374, paragraph 2, of the Code of Civil Procedure, the resolution of the following general question of particular importance: if an area, previously buildable and then subjected by a regional law to an absolute building permit, is to be considered “building area” for ICI purposes where inserted in a cd program. “Urban compensation” adopted by the Municipality, even if the relative compensatory procedure is not yet concluded, since the building law is “in flight”, that is since it has not yet been specifically identified – and assigned to the owner – the cd. “landing” area, ie the area on which the building that has already been terminated must be transferred to the so-called “area”. “Take-off”.

10/16/2019

Source Supreme Court of Cassation