n. 195 ORDINANZA 7 - 9 luglio 2014 -
ha pronunciato la seguente ORDINANZA nei giudizi di legittimita' costituzionale dell'art. 3, comma 8, del decreto legislativo 14 marzo 2011, n. 23 (Disposizioni in materia di federalismo Fiscale Municipale), promossi dal Tribunale ordinario di Napoli con ordinanze del 12 dicembre e del 13 novembre 2013, iscritte ai nn. 36 e 37 del registro ordinanze 2014 e pubblicate nella Gazzetta Ufficiale della Repubblica n. 14, prima serie speciale, dell'anno 2014. Udito nella camera di consiglio dell'11 giugno 2014 il Giudice relatore Paolo Grossi. Ritenuto che, con due ordinanze di analogo contenuto, del 13 novembre 2013 e del 12 dicembre 2013, il Tribunale ordinario di Napoli ha sollevato, in riferimento all'art. 42 della Costituzione, questione di legittimita' costituzionale dell'art. 3, comma 8, del decreto legislativo 14 marzo 2011, n. 23 (Disposizioni in materia di federalismo Fiscale Municipale), nella parte in cui prevede, in caso di mancata registrazione del contratto di locazione per uso abitativo entro il termine di legge, un meccanismo di sostituzione sanzionatoria dell'importo del canone e della durata del contratto;
che, a parere del Tribunale rimettente, la disciplina oggetto di censura si porrebbe in contrasto con l'art. 42 Cost., in quanto, nell'introdurre gravi limitazioni all'autonomia privata attraverso la previsione di nuovi termini di durata del contratto e di un canone palesemente inferiore a quello di mercato, apparirebbe sicuramente finalizzata al perseguimento di un interesse generale - quale quello dell'obbligo di pagamento dei tributi - ma costituirebbe espressione di una compressione del diritto di proprieta' non corrispondente a quella utilita' sociale che tale diritto e' chiamato a garantire, vale a dire la funzione sociale della cosa locata. Considerato che il Tribunale ordinario di Napoli, con due ordinanze di analogo contenuto, ha sollevato, in riferimento all'art. 42 della Costituzione, questione di legittimita' costituzionale dell'art. 3, comma 8, del decreto legislativo 14 marzo 2011, n. 23 (Disposizioni in materia di federalismo Fiscale Municipale), nella parte in cui prevede, in caso di mancata registrazione del contratto di locazione per uso abitativo entro il termine di legge, un meccanismo di sostituzione sanzionatoria dell'importo del canone e della durata del...
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