Considerazioni a margine della sentenza SS.UU. n. 33645 del 2022 (e delle novita` introdotte dalla Legge di bilancio 2023) in tema di versamento dell’imposta municipale propria nel caso di occupazione abusiva dell’immobile

[Autom. eng. transl.] This study aims to verify whether the illegal occupation of a property can represent a circumstance capable of excluding the taxable basis, thus freeing the owner (or the holder of another real right of enjoyment) of the occupied property from the payment of the own municipal tax. The analysis will be conducted in light of the legal principles issued by the United Sections of the Court of Cassation with sentence no. 33645 of 15 November 2022 in relation to the classification of damages suffered by the owner (or by the holder of another real right of enjoyment) as a result of the unauthorized occupation of a property by third parties. In conclusion, the possible points of contact between the commented sentence and the art. will be highlighted. 1, 81st paragraph, of the 2023 budget law with which art. 1, 759th paragraph, of the law. of 27 December 2019, n. 160, letter. g-bis), a new exemption from the payment of the municipal tax in the event that a property has been illegally occupied.