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STUDIO DORIGHELLI

IL GARAGE è ESENTE DAL PAGAMENTO DELLA TARSU? IL PARERE DELLA CASSAZIONE


Perchè un'area non idonea alla produzione di rifiuti si possa definire esente dal pagamento della TARSU devono essere soddisfatte due condizioni: un'adeguata delimitazione degli spazi; la presentazione della documentazione che dimostri l'esenzione. Così si è espressa, ribadendo un proprio precedente orientamento, la Corte di Cassazione che, con l'Ordinanza n. 8581/6 del 31 marzo 2017, ha cassato la sentenza della CTR Sicilia che aveva riconosciuto il diritto ad un contribuente all'esenzione dalla TARSU relativamente ad un'area coperta destinata al ricovero di autovettura, in forza della sola allegazione, da parte dello stesso, di detta destinazione. La Corte ha inoltre precisato che "il presupposto della tassa di smaltimento dei rifiuti ordinari solidi urbani, secondo il D.Lgs. 15 novembre 1993, n. 507, art. 62, è l'occupazione o la detenzione di locali ed aree scoperte a qualsiasi uso adibiti". Fonte: https://www.giustiziatributaria.gov.it
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  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

ODC TRENTO

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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