Home » Court of Cassation – Detail of the Civil Sentence

Court of Cassation – Detail of the Civil Sentence

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Materia

Tributes

president

F. Sorrentino

Speaker

A. Dell’Orfano

The Fifth Civil Section has ordered, pursuant to articles 134 of the Constitution and 23 of ln 87 of 1953, the transmission of the documents to the Constitutional Court, deeming relevant and not manifestly unfounded, with reference to art. 3, paragraph 1, in art. 42, paragraph 2, and in art. 53, paragraph 1, of the Constitution, the question of constitutional legitimacy of the art. 9, paragraph 1, of Legislative Decree no. 23 of 2011 (in its original formulation, applicable ratione temporis), in the part in which it does not provide for the exemption from the payment of the IMU in the event of illegal occupation of the property, which cannot be released even in the presence of a complaint to the responsible institutions.

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