Independent journal on economy and transport policy
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the Court of Cassation establishes that the harbour canons are not taxable
Cause introduced from the Harbour Authority of Genoa against the Agency of the Entrances
March 28, 2013
The Harbour Authority of Genoa has announced that in recent days, pronouncing itself with respect to the cause introduced from the agency, defended from the Ukmar study, against the Agency of the Entrances, the Court of Cassation has established that the harbour state property canons cannot be subjected to taxation Vat, Irpeg, Ilor.
According to the Cassation - it has explained the harbour authority - the principle is asserted by right second which the "activities of commercial nature or less of the not economic public bodies are not subduable to imposition when they act in their dress of public authority as subject by right public, while they are subjected to I pay when the agency acts by right as private subject".
"They are much satisfied of sentence - has declared president of Authority Harbour, Luigi Merlo - even if I do not know myself to convince - it has added - of as in this Country they must pass years, attend repeated judgments, support useless costs for Public Administration, in order to assert an obvious issue of good sense, that is that the canons that the Harbour Authorities collect on behalf of the State cannot be taxed from the same State".
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The Harbour Authority of Genoa has announced that in recent days, pronouncing itself with respect to the cause introduced from the agency, defended from the Ukmar study, against the Agency of the Entrances, the Court of Cassation has established that the harbour state property canons cannot be subjected to taxation Vat, Irpeg, Ilor.
- Via Raffaele Paolucci 17r/19r - 16129 Genoa - ITALY
