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Editor in chief: Angelo Scorza
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09/10/17 11:15

Unexpected turn of events at the Court of Cassation: approved ICI/IMU tax on terminal operators

Final decision regarding the litigation between CSM and Genoa Municipality risks overturning former statement which favoured Italian concessionaires of port areas

The dispute regarding the payment of ICI/IMU by port terminal operators is being litigated again, thus they might no longer act as kingmakers.

At the end of August Italy's Court of Cassation accepted the appeal filed by Genoa Municipality against CSM – Centro Smistamento Merci (controlled by GMT – Steinweg), stating the following assumption “state properties intended for commercial, industrial, private use, or other uses, when they are functional independent and able to generate income, cannot be classified in category E and, consequently enjoy ICI tax exemption”

Peculiarity approved by the Supreme Court in the particular case, when “there is evidence of the private nature, operating in a competitive market, of concessionaires of state-owned marine areas, for which they are eligible to pay ICI tax, for the use of open areas that would conversely prevent them from running their business”.

Second item in the litigation related to the power of Municipality to apply tax in case the Territory Agency had not yet allocated cadastral value to the asset.

Liguria Revenue Authority, essentially failed to reject the request filed by Municipality as fas the  payment of ICI/IMU was concerned and will have to revise its decision.

The latter statement, overturns the one delivered by the Cassation two years ago, thus further deteriorating an open wound only partially relieved by 2015 decision, mainly due to the fact that,  in the absence of approved laws, several litigations are still running.

A further item relates to MCT's (Gioia Tauro containers terminal) conviction by the Regional Revenue Authority.

For this reason Assiterminal have been urging the Government's commitment in order to clarify the subject once and for all (obviously levying the ICI/IMU on concessionaires by classifying the assets in category E1); MP Roberta Oliaro listed the item within the Lower House's agenda and it was finally approved in  the Spring financial manoeuvre.

Nevertheless, for the time being, no measures were seemingly taken.

Andrea Moizo

 

Stampa