the Court of Cassation confirmation that the harbour warehouses go stacked in E/1 and is not due the communal tax on the pieces of real estate



Confetra Friuli Venice Julia and the association of the shippers of the port of Trieste ASPT-ASTRA has announced that the Court of Cassation has newly confirmed that the harbour warehouses go stacked in E/1 and therefore the communal tax is not due on pieces of real estate (I.C.I and then I.M.U.).

Confetra Friuli Venice Julia and the association has remembered that in 2001, with law 23/12/2000 n. 388 (art. 18, c. 3), the norm was introduced that previews the payment of the LOCAL PROPERTY TAX at the expense of the concessionaire of state property assets and that by then in almost all the ports the litigation between the Municipalities and the Agency of the Territory from a part is begun, that they expected to then apply LOCAL PROPERTY TAX (and the IMU) also to the state property assets in concession in the harbour withins, and the harbour terminalisti from the other, than instead Stations for services of transport, earthlings, marine asked the classification for the harbour state property assets in the E1 category "and airplane", free from the payment of the LOCAL PROPERTY TAX.

22nd April the Court of Cassation - Civil Fiscal Section, with the sentence n. 20028/2015 on the resource proposed from the Agency of the Entrances against the Harbour Authority of Trieste, Great Molini Italian and Terminals Trieste Fruit, reason to the concessionary enterprises is taken part definitively on the argument giving establishing that the state property assets in concession to the harbour enterprises must be classified catastalmente in the E1 category. In fact the Court is pronounced confirming the sentences of first and according to degree of the Fiscal Commission Provincial of Trieste and of the Regional Fiscal Commission of the Friuli Venice Julia, both favorable ones to the harbour terminalisti triestine and has rejected to the resource promoted from the Agency of the adverse Territory the pronounced sentence in 2014 from the Regional Fiscal Commission of Trieste.

Confetra Friuli Venice Julia and the association of the shippers of Trieste has remembered that if specific the litigation drew origin from the demand to stack in E/1 some stopped harbour warehouses in concession from terminalisti operators of the port of Trieste and that, against the opposite turndown from the Agency of the Territory, the two interested operators - assisted from lawyers Massimo Campailla and Alberto Pasino of the Zunarelli Study - had opened the litigation ahead to the Provincial Fiscal Commission of Trieste that, with sentence of January 2012, it had asserted that the harbour warehouses, being deputies ex lege "to the development of the marine and harbour functions" must necessarily be stacked in E/1.

Therefore the Agency of the Territory had proposed impugnation ahead to the Regional Fiscal Commission of Trieste which, with sentence of July 2014, had rejected the appeal: also to seeming of the judges of second degree, in fact, the harbour warehouses are "purely functional to the management of the infrastructure of the transport" and therefore they go correctly classified in the cadastral category E/1.

Confetra Friuli Venice Julia and the association has emphasized that such principle definitively has consolidated as a result of the deposited sentence 7th October with which the Court of Cassation has rejected the ulterior resource promoted from the Agency of the Territory, condemning it to the remelting of the expenses of argument in favour of the resistant ones.

Confetra Friuli Venice Julia and the association of the shippers of Trieste has evidenced that the practical consequences of the definitive consolidation of the legal principle second which the harbour warehouses must be stacked in E/1 are extremely important, as from there comes down exactly not the subjugation to ICI/IMU of the classifiable pieces of real estate in such category.