Una pietra definitiva sopra la pervicace insistenza del fisco
Autore | Luciano Filippo Bracci |
Pagine | 707- |
Page 707
Con la sentenza (in rassegna) n. 15533 del 6 maggio 2002, depositata il 6 novembre 2002, la Sezione tributaria della Corte di cassazione dovrebbe aver messo definitivamente una pietra sopra la pervicace insistenza del fisco circa l'interpretazione dell'inciso «in ogni caso» di cui alla L. 413/91, relativamente alla tassazione degli immobili soggetti a vincolo storico artistico, concessi in locazione.
Invero la Suprema Corte non solo ha ribadito il proprio orientamento ma, utilizzando la nuova formulazione dell'art. 375 c.p.c. introdotta con la L. n. 89/2001, su richiesta del Procuratore generale, in camera di consiglio (cioé senza neppure arrivare alla pubblica udienza), ha rigettato le tesi dell'agenzia delle entrate per manifesta infondatezza, richiamando la propria consolidata giurisprudenza «che in tema di imposte sui redditi, l'art. 11, secondo comma, della L. 30 dicembre 1991, n. 41 deve essere inteso come norma contenente l'esclusiva ed esaustiva disciplina per la fissazione dell'imponibile rispetto agli edifici d'interesse storico artistico, da effettuarsi sempre con riferimento alla più bassa delle tariffe d'estimo della zona, a prescindere dalla locazione del bene a canone superiore», condannando per di più l'Amministrazione alle spese del giudizio.
Tale decisione chiarisce anche il senso della sentenza (pure in rassegna) n. 11211 del 19 dicembre 2001, depositata il 30...
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