A tourist port, represented by Alberto Pasino and Federica Fantuzzi before a Provincial Tax Court, obtained the suspension of the enforceability of the Territorial Agency’s measures which had modified the cadastral income of piers, docks, floating docks and berths owned by the Tourist Port, classifying them in category D8.
Among the arguments in its application, the marina highlighted the invalidity of the adoption of the criterion of direct determination of the cadastral income, on the one hand, and of the class transfer of the properties to D8 (instead of E1), on the other. The fact that berths are certainly exempt from the obligation of cadastral registration was also emphasized.
The reasons why the Provincial Tax Court has granted the suspension are interesting: the Court has in fact stated that since berths are made of ideal portions of the sea-surface, they cannot be related to the notion of building or land and cannot, therefore, be registered in the cadastral registry. Therefore, absorbing the question of whether Sea state property should be classified as E1 or D8, the Court has fully denied the legality of cadastral classifications where a stretch of water is concerned.
(Trieste Office – Alberto Pasino – 0039(0)407600281)
