n. 219 ORDINANZA (Atto di promovimento) 25 marzo 2015 -
LA COMMISSIONE TRIBUTARIA PROVINCIALE DI MASSA CARRARA SEZIONE 1 Riunita con l'intervento dei Signori: Trovato Gioacchino: Presidente e Relatore;
Bertilorenzi Vittorio: Giudice;
Fugacci Pierluigi: Giudice. Ha emesso la seguente ordinanza sul ricorso n. 365/13 depositato il 10 dicembre 2013. Avverso Silenzio rifiut trib. locali 2012 IMU. Avverso Silenzio rifiut Trib. Locali 2013 IMU. Contro: comune di Aulla difeso da Zavani Mauro, viale della resistenza n. 52 - 54011 Aulla. Proposto dal ricorrente: Ferrari Luigi, via del Fiore n. 22 - 54011 Aulla MS. La ctp di Massa Carrara, decidendo sulla eccezione di incostituzionalita' della legge istitutiva dell'IMU proposta da Ferrari Luigi;
Premesso che, con ricorso depositato il 10 dicembre 2013, il Ferrari ha impugnato il silenzio - rifiuto del Comune di Aulla in ordine alle sue istanze di restituzione dell'IMU versata negli anni 2012 e 2013, eccependo che la legge istitutiva della predetta imposta sia incostituzionale, Osserva La questione di legittimita' costituzionale e' rilevante (trattandosi di decidere sul silenzio-rifiuto del Comune di Aulla in ordine alle istanze di rimborso dell'IMU pagata), e non appare manifestamente infondata. L'imposta di cui si tratta appare, invero, in contrasto con il principio di capacita' contributiva (art. 53 Cost.), essendo dovuta indipendentemente dalla percezione di un reddito da parte del proprietario del bene. Il soggetto passivo e', cioe', tenuto al pagamento dell'imposta anche se privo di reddito, o se...
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