ICI/IMU in port areas: the Italian Tax Agency annoys Assiterminal
Terminal operators are particularly concerned by latest Ministerial circular following Finance Law 2018 regarding “Cadastral registration in E1”
The Italian Tax Agency has recently issued detailed instructions concerning cadastral registration
in port areas, in compliance with Finance Law 2018 to be enforced as from 2020.
Late 2017 finance law stated that starting next year all assets located in port areas with real domestic and international economic significance managed by AdSP – quays and open areas committed to port operations and services, road and railway infrastructures, all facilities supporting port operations and services, quays and open areas committed to passengers services – must be recorded in cadasdral category E/1, essentially being granted lower IMU taxes.
According to the Agency, Finance law 2018 “introduced substantial amendments to former reference regulations”, essentially introducing “new cadastral criteria to register specific assets”, so that it is required to provide detailed information in order to ensure fair and uniform cadastral inspections undertaken by local Agencies.
Assiterminal, major association of port concessionaire, definitely dislikes the aforementioned interpretation, stating that Finance Law 2018 provides zero innovation to Terminal operators.
“Not only former MEF n.3/DF resolution dated 10.08.2009 (regulating taxes in port areas granted in concession, already providing evident interpretation of art 2, subsections 40 and subsequents, decree law 3 October 2006, n. 262, as amended by law 24 November 2006, n. 286) must be recalled, but also prevailing case – law and legal writings, as well as the unpteenth legal situations
existing in Italian ports which regularly confirmed fair cadastral classification in E1 category”.
According to Assiterminal E1 cadastral registration was and currently is “existing and legal even before quo regulation” and “the related rules don't grant any new tax relief, exclusively envisaging how specific quays and covered areas located in some ports – provided they show particular characteristics – must be registered in E1 cadastral category”.
Totally different interpretation ensued from the fact that the 'innovative' interpretation illustrated by Tax Agency could drastically hurt various pending affairs sraised by terminal operators regarding ICI/IMU payment in past years.
Still according to Assiterminal the Agency's 'innovative’ interpretation might substantiate cadastral registration of different port assets in E1, while terminal operators have been fighting with Municipalities tax commissions and in Court for several years.