Abstract
Many years after the adoption of an authentic interpretation rule aimed at defining the notion of building area for tax purposes, it emerges the interest to assess the actuality of its content, in the light of the hierarchical relationships between the forms of territorial planning. The article focuses on areas subject to landscape constraints, where the prevalence of regional indications on urban planning instruments is reflected in the tax qualification of the area and, consequently, on the determination of the tax base for the purposes of municipal property tax (IMU).
| Translated title of the contribution | [Autom. eng. transl.] Imposition of building areas for Imu purposes and relevance of landscape plans |
|---|---|
| Original language | Italian |
| Pages (from-to) | 869-894 |
| Number of pages | 26 |
| Journal | RIVISTA TRIMESTRALE DI DIRITTO TRIBUTARIO |
| Volume | 8 |
| Publication status | Published - 2019 |
Keywords
- Imu
- aree edificabili
- building areas
- detailed plans
- market value
- municipal property tax
- piani particolareggiati
- urban planning
- urbanistica
- valore venale