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STUDIO DORIGHELLI

ESONERO IMU LIMITATO A FALLIMENTO E LIQUIDAZIONE COATTA. NO AL CONCORDATO PREVENTIVO


Con Sentenza n. 2746/18 del 28 febbraio 2025 la Corte di Giustizia Tributaria di primo grado di Roma ha chiarito che possono avvalersi del regime fiscale agevolato previsto dall?"art. 10, comma 6, Dl n. 504/1992, e dall?"art. 1, comma 768, L. n. 160/2019, che le esonerano dal versamento dell?"IMU fino a quando non sia intervenuto il decreto di trasferimento degli immobili, unicamente le imprese sottoposte a fallimento (oggi liquidazione giudiziale) e a liquidazione coatta amministrativa.Trattandosi di norme speciali, infatti, non si possono estendere ad altre situazioni simili, ma ne può usufruire solamente chi rientra nelle procedure elencate. La questione esaminata dalla CGT romana ha riguardato un consorzio agrario che aveva impugnato un avviso di accertamento IMU relativo all'anno 2018.Il consorzio, però, non era in fallimento né in liquidazione coatta, ma era stato ammesso, nel 2023, alla diversa procedura del concordato preventivo. Fonte: https://www.dgt.mef.gov.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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