I soggetti passivi Tosap

[Autom. eng. transl.] The Court of Cassation reiterated that the Tosap taxable person is the holder of the concession or authorization provision for the occupation of public spaces and areas. In particular, the concessionaire is burdened with the tax regardless of the actual occupation of the municipal or provincial land. Therefore, the circumstance of the "effective occupation" of public land by third-party companies, indirectly authorized by the owner of the employment provision, assumes no relevance for the purposes of identifying the taxable person