{"id":42791,"date":"2015-11-18T14:27:54","date_gmt":"2015-11-18T14:27:54","guid":{"rendered":"https:\/\/studiozunarelli.com\/2025\/10\/02\/the-corte-di-cassazione-confirms-the-judgements-on-the-merits-obtained-by-zunarelli-port-warehouses-are-to-be-classified-in-e-1-with-consequent-exemption-from-imu\/"},"modified":"2026-02-17T11:58:36","modified_gmt":"2026-02-17T11:58:36","slug":"the-corte-di-cassazione-confirms-the-judgements-on-the-merits-obtained-by-zunarelli-port-warehouses-are-to-be-classified-in-e-1-with-consequent-exemption-from-imu","status":"publish","type":"post","link":"https:\/\/studiozunarelli.com\/en\/the-corte-di-cassazione-confirms-the-judgements-on-the-merits-obtained-by-zunarelli-port-warehouses-are-to-be-classified-in-e-1-with-consequent-exemption-from-imu\/","title":{"rendered":"The Corte Di Cassazione confirms the judgements on the merits obtained by Zunarelli: Port Warehouses are to be classified in E\/1 with consequent exemption from IMU"},"content":{"rendered":"<p style=\"text-align: justify;\">As reported by the press (<a href=\"http:\/\/www.trasportoeuropa.it\/index.php\/logistica\/archivio-logistica\/13601-cassazione-conferma-esonero-imu-su-magazzini-portuali\" target=\"_blank\"><strong>TE Trasporto Europa<\/strong>, 23.10.15,\u00a0\u201c<em>Cassazione conferma esonero IMU su magazzini portuali<\/em>\u201d<\/a>,\u00a0<a href=\"http:\/\/www.informare.it\/news\/gennews\/2015\/20151450-Corte-Cassazione-magazzini-portuali-non-dovuta-ICI-IMU.asp\" target=\"_blank\"><strong>Informare<\/strong>, 22.10.15,\u00a0\u201c<em>La Corte di Cassazione conferma che i magazzini portuali vanno accatastati in E\/1 e non \u00e8 dovuta l&#8217;imposta comunale sugli immobili<\/em><\/a>\u201d ,\u00a0<a href=\"http:\/\/ilpiccolo.gelocal.it\/trieste\/cronaca\/2015\/10\/28\/news\/i-concessionari-vincono-la-guerra-l-imu-sui-magazzini-non-si-paga-1.12348638?ref=search\" target=\"_blank\"><strong>Il Piccolo<\/strong>, 28.10.15,\u00a0\u201c<em>I Concessionari vincono la \u201cguerra\u201d. L\u2019IMU sui magazzini non si paga<\/em>\u201d, pagina 18<\/a>\u00a0,\u00a0<a href=\"http:\/\/www.themeditelegraph.com\/it\/transport\/ports\/2015\/10\/28\/cassazione-cancella-imu-nei-porti-EZatPb0AF9AAhEZGcPjhOL\/index.html\" target=\"_blank\"><strong>The MediTelegraph<\/strong>, 28.10.15,\u00a0La Cassazione cancella l\u2019Imu nei porti<\/a>\u00a0), Zunarelli \u2013 Studio Legale Associato has successfully represented two major Trieste port terminal operators before the <em>Corte di Cassazione<\/em> (the Italian Supreme Court). The Court dismissed the appeal filed by the <em>Agenzia del Territorio<\/em> (the Italian Land Registry Office) against the judgment issued by the Regional Tax Court of Trieste in 2014 in favour of the terminal operators.<\/p>\n<p style=\"text-align: justify;\">The dispute arose from the terminal operators\u2019 request to classify in the E\/1 cadastral category some port warehouses they were holding in concession in the port of Trieste. Following the refusal by the <em>Agenzia del Territorio<\/em>, an action was brought before the Provincial Tax Court of Trieste. In January 2012 the Provincial Tax Court issued a judgement granting the Firm\u2019s arguments and stating that since port warehouses are entrusted by law &#8220;to perform sea and port functions&#8221;, they must necessarily be classified in E\/1. The <em>Agenzia del Territorio<\/em> appealed before the Regional Tax Commission of Trieste, which rejected the appeal by means of judgement dated July 2014. Also in the second degree judges\u2019 opinion, port warehouses are &#8220;purely functional to the management of transport infrastructures&#8221; and should therefore be correctly classified in the E\/1 cadastral category. That principle has become final as a result of the judgment issued\u00a0 on 7 October 2015, in which the <em>Corte di Cassazione<\/em> rejected the further appeal filed by the <em>Agenzia del Territorio<\/em>, also ordering the latter to bear the costs of the proceedings.<\/p>\n<p style=\"text-align: justify;\">The practical consequences of the final consolidation of the legal principle according to which port warehouses must be classified as E\/1 are extremely significant, since properties falling within the E category are not subject to IMU (Italian property tax). In fact, Article. 7, paragraph 1, lett. b) of Legislative Decree 504\/1992 provides that, on account of their particular use, buildings that are or may be classified into cadastral categories from E \/ 1 to E\/9, are exempted from paying IMU.<\/p>\n<p style=\"text-align: justify;\">(Trieste Office \u2013 <a title=\"Prof. Avv. Massimo Campailla\" href=\"https:\/\/studiozunarelli.com\/en\/prof-avv-massimo-campailla\/\">Massimo Campailla<\/a> \u2013 0039(0)407600281)<\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\">[print_link]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>As reported by the press (TE Trasporto Europa, 23.10.15,\u00a0\u201cCassazione conferma esonero IMU su magazzini portuali\u201d,\u00a0Informare, 22.10.15,\u00a0\u201cLa Corte di Cassazione conferma che i magazzini portuali vanno accatastati in E\/1 e non \u00e8 dovuta l&#8217;imposta comunale sugli immobili\u201d ,\u00a0Il Piccolo, 28.10.15,\u00a0\u201cI Concessionari vincono la \u201cguerra\u201d. L\u2019IMU sui magazzini non si paga\u201d, pagina 18\u00a0,\u00a0The MediTelegraph, 28.10.15,\u00a0La Cassazione cancella [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-42791","post","type-post","status-publish","format-standard","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>The Corte Di Cassazione confirms the judgements on the merits obtained by Zunarelli: Port Warehouses are to be classified in E\/1 with consequent exemption from IMU - 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\/the-corte-di-cassazione-confirms-the-judgements-on-the-merits-obtained-by-zunarelli-port-warehouses-are-to-be-classified-in-e-1-with-consequent-exemption-from-imu\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Corte Di Cassazione confirms the judgements on the merits obtained by Zunarelli: Port Warehouses are to be classified in E\/1 with consequent exemption from IMU - Studio Zunarelli\" \/>\n<meta property=\"og:description\" content=\"As reported by the press (TE Trasporto Europa, 23.10.15,\u00a0\u201cCassazione conferma esonero IMU su magazzini portuali\u201d,\u00a0Informare, 22.10.15,\u00a0\u201cLa Corte di Cassazione conferma che i magazzini portuali vanno accatastati in E\/1 e non \u00e8 dovuta l&#8217;imposta comunale sugli immobili\u201d ,\u00a0Il Piccolo, 28.10.15,\u00a0\u201cI Concessionari vincono la \u201cguerra\u201d. L\u2019IMU sui magazzini non si paga\u201d, pagina 18\u00a0,\u00a0The MediTelegraph, 28.10.15,\u00a0La Cassazione cancella [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/studiozunarelli.com\/en\/the-corte-di-cassazione-confirms-the-judgements-on-the-merits-obtained-by-zunarelli-port-warehouses-are-to-be-classified-in-e-1-with-consequent-exemption-from-imu\/\" \/>\n<meta property=\"og:site_name\" content=\"Studio Zunarelli\" \/>\n<meta property=\"article:published_time\" content=\"2015-11-18T14:27:54+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-17T11:58:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/studiozunarelli.com\/wp-content\/uploads\/2025\/09\/Raggruppa-335-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"318\" \/>\n\t<meta property=\"og:image:height\" content=\"416\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"AdminZunarelli\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"AdminZunarelli\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/studiozunarelli.com\\\/en\\\/the-corte-di-cassazione-confirms-the-judgements-on-the-merits-obtained-by-zunarelli-port-warehouses-are-to-be-classified-in-e-1-with-consequent-exemption-from-imu\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/studiozunarelli.com\\\/en\\\/the-corte-di-cassazione-confirms-the-judgements-on-the-merits-obtained-by-zunarelli-port-warehouses-are-to-be-classified-in-e-1-with-consequent-exemption-from-imu\\\/\"},\"author\":{\"name\":\"AdminZunarelli\",\"@id\":\"https:\\\/\\\/studiozunarelli.com\\\/#\\\/schema\\\/person\\\/d1f2e123c03a93d75dd81ca2874dee42\"},\"headline\":\"The Corte Di Cassazione confirms the judgements on the merits obtained by Zunarelli: Port Warehouses are to be classified in E\\\/1 with consequent exemption from IMU\",\"datePublished\":\"2015-11-18T14:27:54+00:00\",\"dateModified\":\"2026-02-17T11:58:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/studiozunarelli.com\\\/en\\\/the-corte-di-cassazione-confirms-the-judgements-on-the-merits-obtained-by-zunarelli-port-warehouses-are-to-be-classified-in-e-1-with-consequent-exemption-from-imu\\\/\"},\"wordCount\":400,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/studiozunarelli.com\\\/#organization\"},\"articleSection\":[\"Senza categoria\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/studiozunarelli.com\\\/en\\\/the-corte-di-cassazione-confirms-the-judgements-on-the-merits-obtained-by-zunarelli-port-warehouses-are-to-be-classified-in-e-1-with-consequent-exemption-from-imu\\\/\",\"url\":\"https:\\\/\\\/studiozunarelli.com\\\/en\\\/the-corte-di-cassazione-confirms-the-judgements-on-the-merits-obtained-by-zunarelli-port-warehouses-are-to-be-classified-in-e-1-with-consequent-exemption-from-imu\\\/\",\"name\":\"The Corte Di Cassazione confirms the judgements on the merits obtained by Zunarelli: Port Warehouses are to be classified in E\\\/1 with consequent exemption from IMU - 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L\u2019IMU sui magazzini non si paga\u201d, pagina 18\u00a0,\u00a0The MediTelegraph, 28.10.15,\u00a0La Cassazione cancella [&hellip;]","og_url":"https:\/\/studiozunarelli.com\/en\/the-corte-di-cassazione-confirms-the-judgements-on-the-merits-obtained-by-zunarelli-port-warehouses-are-to-be-classified-in-e-1-with-consequent-exemption-from-imu\/","og_site_name":"Studio Zunarelli","article_published_time":"2015-11-18T14:27:54+00:00","article_modified_time":"2026-02-17T11:58:36+00:00","og_image":[{"width":318,"height":416,"url":"https:\/\/studiozunarelli.com\/wp-content\/uploads\/2025\/09\/Raggruppa-335-1.jpg","type":"image\/jpeg"}],"author":"AdminZunarelli","twitter_card":"summary_large_image","twitter_misc":{"Written by":"AdminZunarelli","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/studiozunarelli.com\/en\/the-corte-di-cassazione-confirms-the-judgements-on-the-merits-obtained-by-zunarelli-port-warehouses-are-to-be-classified-in-e-1-with-consequent-exemption-from-imu\/#article","isPartOf":{"@id":"https:\/\/studiozunarelli.com\/en\/the-corte-di-cassazione-confirms-the-judgements-on-the-merits-obtained-by-zunarelli-port-warehouses-are-to-be-classified-in-e-1-with-consequent-exemption-from-imu\/"},"author":{"name":"AdminZunarelli","@id":"https:\/\/studiozunarelli.com\/#\/schema\/person\/d1f2e123c03a93d75dd81ca2874dee42"},"headline":"The Corte Di Cassazione confirms the judgements on the merits obtained by Zunarelli: Port Warehouses are to be classified in E\/1 with consequent exemption from IMU","datePublished":"2015-11-18T14:27:54+00:00","dateModified":"2026-02-17T11:58:36+00:00","mainEntityOfPage":{"@id":"https:\/\/studiozunarelli.com\/en\/the-corte-di-cassazione-confirms-the-judgements-on-the-merits-obtained-by-zunarelli-port-warehouses-are-to-be-classified-in-e-1-with-consequent-exemption-from-imu\/"},"wordCount":400,"commentCount":0,"publisher":{"@id":"https:\/\/studiozunarelli.com\/#organization"},"articleSection":["Senza categoria"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/studiozunarelli.com\/en\/the-corte-di-cassazione-confirms-the-judgements-on-the-merits-obtained-by-zunarelli-port-warehouses-are-to-be-classified-in-e-1-with-consequent-exemption-from-imu\/","url":"https:\/\/studiozunarelli.com\/en\/the-corte-di-cassazione-confirms-the-judgements-on-the-merits-obtained-by-zunarelli-port-warehouses-are-to-be-classified-in-e-1-with-consequent-exemption-from-imu\/","name":"The Corte Di Cassazione confirms the judgements on the merits obtained by Zunarelli: Port Warehouses are to be classified in E\/1 with consequent exemption from IMU - 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