The Commissione Tributaria Regionale (Tax Court of Appeal) of Trieste has once again ruled on the applicability of IMU (Property Tax) on concessionaires of state-owned property in the port of Trieste. After very uncertain case law, the Court has finally taken a very clear stance in favor of the concessionaires, excluding the applicability of the tax. The articulate reasons of the Court’s judgment have also confirmed the Municipality’s capacity to be sued in those disputes concerning the annulment of the assessment notices through which the Municipality demands the payment of the tax.
According to the judgement the existence of an authorization for port operations under Article 16 of Law No 84/94, the existence of a State-concession, the location of the areas in zones intended for port trade are elements which prove the performance of transport-related activities and the lack of functional income autonomy: with the consequent classification of these areas in category E/1 and hence the non-applicability of IMU.
The Court has also ruled on the distribution of the burden of proof, stating that the burden of proof of the requirements to enjoy the exemption weigh on those invoking the benefit ‒ and therefore on the concessionaires ‒ while the burden of proof of the existence of functional and income autonomy (which would determine the non-applicability of the exemption) weighs on the Municipality.
(Trieste Office – Massimo Campailla and Federica Fantuzzi – 0039(0)407600281)
