{"id":42747,"date":"2015-06-19T09:43:07","date_gmt":"2015-06-19T09:43:07","guid":{"rendered":"https:\/\/studiozunarelli.com\/2025\/10\/02\/provincial-tax-court-suspends-classification-in-d8-of-properties-in-concession-to-a-tourist-port\/"},"modified":"2026-02-17T11:58:27","modified_gmt":"2026-02-17T11:58:27","slug":"provincial-tax-court-suspends-classification-in-d8-of-properties-in-concession-to-a-tourist-port","status":"publish","type":"post","link":"https:\/\/studiozunarelli.com\/en\/provincial-tax-court-suspends-classification-in-d8-of-properties-in-concession-to-a-tourist-port\/","title":{"rendered":"Provincial Tax Court suspends classification in D8 of properties in concession to a tourist port"},"content":{"rendered":"<p style=\"text-align: justify;\">A tourist port, represented by Alberto Pasino and Federica Fantuzzi before a Provincial Tax Court, obtained\u00a0 the suspension of the enforceability of the Territorial Agency\u2019s measures which had modified the cadastral income of piers, docks, floating docks and berths owned by the Tourist Port, classifying them in category D8.<\/p>\n<p style=\"text-align: justify;\">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.<\/p>\n<p style=\"text-align: justify;\">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.<\/p>\n<p style=\"text-align: justify;\">(Trieste Office \u2013 <a title=\"Avv. Alberto Pasino\" href=\"https:\/\/studiozunarelli.com\/en\/avv-alberto-pasino\/\">Alberto Pasino<\/a> \u2013 0039(0)407600281)<\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\">[print_link]<\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>A tourist port, represented by Alberto Pasino and Federica Fantuzzi before a Provincial Tax Court, obtained\u00a0 the suspension of the enforceability of the Territorial Agency\u2019s 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, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":42748,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-42747","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-senza-categoria"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Provincial Tax Court suspends classification in D8 of properties in concession to a tourist port - Studio Zunarelli<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/studiozunarelli.com\/en\/provincial-tax-court-suspends-classification-in-d8-of-properties-in-concession-to-a-tourist-port\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Provincial Tax Court suspends classification in D8 of properties in concession to a tourist port - Studio Zunarelli\" \/>\n<meta property=\"og:description\" content=\"A tourist port, represented by Alberto Pasino and Federica Fantuzzi before a Provincial Tax Court, obtained\u00a0 the suspension of the enforceability of the Territorial Agency\u2019s measures which had modified the cadastral income of piers, docks, floating docks and berths owned by the Tourist Port, classifying them in category D8. 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