Abstract
The contribution proposes a critical reconstruction of the guidelines of the jurisprudence and of the administrative practice regarding building for ICI purposes up to the intervention of the legislator in 2005 and of the pronunciation of the Cassazione United Sections of 2006.
| Translated title of the contribution | [Autom. eng. transl.] Building areas for ICI purposes: notion and evaluation profiles |
|---|---|
| Original language | Italian |
| Pages (from-to) | 1117-1125 |
| Number of pages | 9 |
| Journal | DIRITTO E PRATICA TRIBUTARIA |
| Volume | LXXXI |
| Publication status | Published - 2010 |
Keywords
- Ici
- Immovable property local tax
- aree edificabili
- building areas