{"id":43005,"date":"2017-06-21T08:01:54","date_gmt":"2017-06-21T08:01:54","guid":{"rendered":"https:\/\/studiozunarelli.com\/2025\/10\/02\/the-trieste-tax-court-of-appeal-confirms-imu-exemptions-for-the-port\/"},"modified":"2026-02-17T11:59:18","modified_gmt":"2026-02-17T11:59:18","slug":"the-trieste-tax-court-of-appeal-confirms-imu-exemptions-for-the-port","status":"publish","type":"post","link":"https:\/\/studiozunarelli.com\/en\/the-trieste-tax-court-of-appeal-confirms-imu-exemptions-for-the-port\/","title":{"rendered":"The Trieste Tax Court Of Appeal Confirms Imu Exemptions For The Port"},"content":{"rendered":"<p>The <em>Commissione Tributaria Regionale <\/em>(Tax Court of Appeal) of Trieste has once again ruled on the applicability of <em>IMU<\/em> (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\u2019s judgment have also confirmed the Municipality\u2019s capacity to be sued in those disputes concerning the annulment of the assessment notices through which the Municipality demands the payment of the tax.<\/p>\n<p>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 <em>IMU<\/em>.<\/p>\n<p>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 \u2012 and therefore on the concessionaires \u2012 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.<\/p>\n<p>(Trieste Office \u2013 Massimo Campailla and Federica Fantuzzi \u2013 0039(0)407600281)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&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-43005","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 Trieste Tax Court Of Appeal Confirms Imu Exemptions For The 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\/the-trieste-tax-court-of-appeal-confirms-imu-exemptions-for-the-port\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Trieste Tax Court Of Appeal Confirms Imu Exemptions For The Port - Studio Zunarelli\" \/>\n<meta property=\"og:description\" content=\"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 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/studiozunarelli.com\/en\/the-trieste-tax-court-of-appeal-confirms-imu-exemptions-for-the-port\/\" \/>\n<meta property=\"og:site_name\" content=\"Studio Zunarelli\" \/>\n<meta property=\"article:published_time\" content=\"2017-06-21T08:01:54+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-17T11:59:18+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=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/studiozunarelli.com\\\/en\\\/the-trieste-tax-court-of-appeal-confirms-imu-exemptions-for-the-port\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/studiozunarelli.com\\\/en\\\/the-trieste-tax-court-of-appeal-confirms-imu-exemptions-for-the-port\\\/\"},\"author\":{\"name\":\"AdminZunarelli\",\"@id\":\"https:\\\/\\\/studiozunarelli.com\\\/#\\\/schema\\\/person\\\/d1f2e123c03a93d75dd81ca2874dee42\"},\"headline\":\"The Trieste Tax Court Of Appeal Confirms Imu Exemptions For The Port\",\"datePublished\":\"2017-06-21T08:01:54+00:00\",\"dateModified\":\"2026-02-17T11:59:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/studiozunarelli.com\\\/en\\\/the-trieste-tax-court-of-appeal-confirms-imu-exemptions-for-the-port\\\/\"},\"wordCount\":240,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/studiozunarelli.com\\\/#organization\"},\"articleSection\":[\"Senza categoria\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/studiozunarelli.com\\\/en\\\/the-trieste-tax-court-of-appeal-confirms-imu-exemptions-for-the-port\\\/\",\"url\":\"https:\\\/\\\/studiozunarelli.com\\\/en\\\/the-trieste-tax-court-of-appeal-confirms-imu-exemptions-for-the-port\\\/\",\"name\":\"The Trieste Tax Court Of Appeal Confirms Imu Exemptions For The Port - Studio Zunarelli\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/studiozunarelli.com\\\/#website\"},\"datePublished\":\"2017-06-21T08:01:54+00:00\",\"dateModified\":\"2026-02-17T11:59:18+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/studiozunarelli.com\\\/en\\\/the-trieste-tax-court-of-appeal-confirms-imu-exemptions-for-the-port\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/studiozunarelli.com\\\/en\\\/the-trieste-tax-court-of-appeal-confirms-imu-exemptions-for-the-port\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/studiozunarelli.com\\\/en\\\/the-trieste-tax-court-of-appeal-confirms-imu-exemptions-for-the-port\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/studiozunarelli.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The Trieste Tax Court Of Appeal Confirms Imu Exemptions For The Port\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/studiozunarelli.com\\\/#website\",\"url\":\"https:\\\/\\\/studiozunarelli.com\\\/\",\"name\":\"Studio Zunarelli\",\"description\":\"Consulenza strategica per un mondo in evoluzione.\",\"publisher\":{\"@id\":\"https:\\\/\\\/studiozunarelli.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/studiozunarelli.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/studiozunarelli.com\\\/#organization\",\"name\":\"Zunarelli Studio Legale Associato\",\"url\":\"https:\\\/\\\/studiozunarelli.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/studiozunarelli.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/studiozunarelli.com\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/Logo_Zunarelli_exe.svg\",\"contentUrl\":\"https:\\\/\\\/studiozunarelli.com\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/Logo_Zunarelli_exe.svg\",\"width\":246,\"height\":30,\"caption\":\"Zunarelli Studio Legale Associato\"},\"image\":{\"@id\":\"https:\\\/\\\/studiozunarelli.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/zunarelli-b-t-international-law-firm\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/studiozunarelli.com\\\/#\\\/schema\\\/person\\\/d1f2e123c03a93d75dd81ca2874dee42\",\"name\":\"AdminZunarelli\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5fb1e433d2bd18ec85e0df18de03f2808900466ec94af2f6e535b151e395e843?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5fb1e433d2bd18ec85e0df18de03f2808900466ec94af2f6e535b151e395e843?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5fb1e433d2bd18ec85e0df18de03f2808900466ec94af2f6e535b151e395e843?s=96&d=mm&r=g\",\"caption\":\"AdminZunarelli\"},\"sameAs\":[\"https:\\\/\\\/studiozunarelli.com\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The Trieste Tax Court Of Appeal Confirms Imu Exemptions For The Port - Studio Zunarelli","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/studiozunarelli.com\/en\/the-trieste-tax-court-of-appeal-confirms-imu-exemptions-for-the-port\/","og_locale":"en_US","og_type":"article","og_title":"The Trieste Tax Court Of Appeal Confirms Imu Exemptions For The Port - Studio Zunarelli","og_description":"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 [&hellip;]","og_url":"https:\/\/studiozunarelli.com\/en\/the-trieste-tax-court-of-appeal-confirms-imu-exemptions-for-the-port\/","og_site_name":"Studio Zunarelli","article_published_time":"2017-06-21T08:01:54+00:00","article_modified_time":"2026-02-17T11:59:18+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":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/studiozunarelli.com\/en\/the-trieste-tax-court-of-appeal-confirms-imu-exemptions-for-the-port\/#article","isPartOf":{"@id":"https:\/\/studiozunarelli.com\/en\/the-trieste-tax-court-of-appeal-confirms-imu-exemptions-for-the-port\/"},"author":{"name":"AdminZunarelli","@id":"https:\/\/studiozunarelli.com\/#\/schema\/person\/d1f2e123c03a93d75dd81ca2874dee42"},"headline":"The Trieste Tax Court Of Appeal Confirms Imu Exemptions For The Port","datePublished":"2017-06-21T08:01:54+00:00","dateModified":"2026-02-17T11:59:18+00:00","mainEntityOfPage":{"@id":"https:\/\/studiozunarelli.com\/en\/the-trieste-tax-court-of-appeal-confirms-imu-exemptions-for-the-port\/"},"wordCount":240,"commentCount":0,"publisher":{"@id":"https:\/\/studiozunarelli.com\/#organization"},"articleSection":["Senza categoria"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/studiozunarelli.com\/en\/the-trieste-tax-court-of-appeal-confirms-imu-exemptions-for-the-port\/","url":"https:\/\/studiozunarelli.com\/en\/the-trieste-tax-court-of-appeal-confirms-imu-exemptions-for-the-port\/","name":"The Trieste Tax Court Of Appeal Confirms Imu Exemptions For The Port - Studio Zunarelli","isPartOf":{"@id":"https:\/\/studiozunarelli.com\/#website"},"datePublished":"2017-06-21T08:01:54+00:00","dateModified":"2026-02-17T11:59:18+00:00","breadcrumb":{"@id":"https:\/\/studiozunarelli.com\/en\/the-trieste-tax-court-of-appeal-confirms-imu-exemptions-for-the-port\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/studiozunarelli.com\/en\/the-trieste-tax-court-of-appeal-confirms-imu-exemptions-for-the-port\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/studiozunarelli.com\/en\/the-trieste-tax-court-of-appeal-confirms-imu-exemptions-for-the-port\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/studiozunarelli.com\/en\/"},{"@type":"ListItem","position":2,"name":"The Trieste Tax Court Of Appeal Confirms Imu Exemptions For The Port"}]},{"@type":"WebSite","@id":"https:\/\/studiozunarelli.com\/#website","url":"https:\/\/studiozunarelli.com\/","name":"Studio Zunarelli","description":"Consulenza strategica per un mondo in evoluzione.","publisher":{"@id":"https:\/\/studiozunarelli.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/studiozunarelli.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/studiozunarelli.com\/#organization","name":"Zunarelli Studio Legale Associato","url":"https:\/\/studiozunarelli.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/studiozunarelli.com\/#\/schema\/logo\/image\/","url":"https:\/\/studiozunarelli.com\/wp-content\/uploads\/2025\/09\/Logo_Zunarelli_exe.svg","contentUrl":"https:\/\/studiozunarelli.com\/wp-content\/uploads\/2025\/09\/Logo_Zunarelli_exe.svg","width":246,"height":30,"caption":"Zunarelli Studio Legale Associato"},"image":{"@id":"https:\/\/studiozunarelli.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/zunarelli-b-t-international-law-firm\/"]},{"@type":"Person","@id":"https:\/\/studiozunarelli.com\/#\/schema\/person\/d1f2e123c03a93d75dd81ca2874dee42","name":"AdminZunarelli","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/5fb1e433d2bd18ec85e0df18de03f2808900466ec94af2f6e535b151e395e843?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5fb1e433d2bd18ec85e0df18de03f2808900466ec94af2f6e535b151e395e843?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5fb1e433d2bd18ec85e0df18de03f2808900466ec94af2f6e535b151e395e843?s=96&d=mm&r=g","caption":"AdminZunarelli"},"sameAs":["https:\/\/studiozunarelli.com"]}]}},"_links":{"self":[{"href":"https:\/\/studiozunarelli.com\/en\/wp-json\/wp\/v2\/posts\/43005","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiozunarelli.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiozunarelli.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiozunarelli.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/studiozunarelli.com\/en\/wp-json\/wp\/v2\/comments?post=43005"}],"version-history":[{"count":1,"href":"https:\/\/studiozunarelli.com\/en\/wp-json\/wp\/v2\/posts\/43005\/revisions"}],"predecessor-version":[{"id":46986,"href":"https:\/\/studiozunarelli.com\/en\/wp-json\/wp\/v2\/posts\/43005\/revisions\/46986"}],"wp:attachment":[{"href":"https:\/\/studiozunarelli.com\/en\/wp-json\/wp\/v2\/media?parent=43005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiozunarelli.com\/en\/wp-json\/wp\/v2\/categories?post=43005"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiozunarelli.com\/en\/wp-json\/wp\/v2\/tags?post=43005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}