{"id":5959,"date":"2023-02-12T10:22:02","date_gmt":"2023-02-12T09:22:02","guid":{"rendered":"https:\/\/www.adriaports.com\/?p=5959"},"modified":"2023-02-14T10:22:41","modified_gmt":"2023-02-14T09:22:41","slug":"imu-interporti-sentenza","status":"publish","type":"post","link":"https:\/\/www.adriaports.com\/it\/logistica\/imu-interporti-sentenza\/","title":{"rendered":"Niente Imu per gli Interporti: un&#8217;altra sentenza"},"content":{"rendered":"<p><strong>TRIESTE \u2013<\/strong> Nuova sentenza della <strong>Corte di Giustizia Tributaria di secondo grado per la Toscana<\/strong> che conferma il proprio precedente orientamento: i piazzali interportuali adibiti al carico e scarico delle merci sono privi di autonomia funzionale e reddituale e devono, pertanto, essere fatti rientrare nella categoria catastale E\/1, anzich\u00e9 nella categoria D\/8.Il riconoscimento di tale classificazione comporta, quale rilevante conseguenza pratica, la non assoggettabilit\u00e0 degli immobili all\u2019Imu. Nell&#8217;ottobre dello scorso anno, <a href=\"https:\/\/www.adriaports.com\/it\/logistica\/interporti-esentati-imu\/\">un&#8217;analoga vicenda aveva interessato l&#8217;Interporto di Trieste<\/a>. In entrambi i casi, a seguire il procedimento \u00e8 stato lo <strong>Studio Zunarelli con il senior partner Massimo Campailla.<\/strong><br \/>\n\u201cIn precedenza, si \u00e8 gi\u00e0 dato atto di come la giurisprudenza di merito abbia faticato non poco a trovare un orientamento condiviso sul tema del corretto accatastamento degli immobili situati all\u2019interno degli interporti (cfr. notizia del 13\/10\/2022 e notizia del 09\/11\/2022). Le Commissioni Tributarie il cui orientamento \u00e8 stato negli anni maggiormente ondivago \u2013 spiega il professor Campailla in una nota &#8211; sono quelle toscane\u201d.<br \/>\nIn tempi recenti, tuttavia, la Corte di Giustizia Tributaria di secondo grado per la Toscana (gi\u00e0 CTR) ha radicalmente mutato il proprio orientamento: dapprima con la sentenza depositata in data 3 novembre 2022 e, da ultimo, con l\u2019ulteriore sentenza n. 71, depositata in data 31 gennaio 2023.<br \/>\n\u00abLa Cassazione non si \u00e8 ancora pronunciata in merito, quindi dobbiamo attendere per avere una certa uniformit\u00e0 delle decisioni sul territorio nazionale. Certo \u00e8, che quella della Corte di Giustizia Tributaria di Secondo Grado del Friuli Venezia Giulia \u00e8 una sentenza molto ben motivata\u00bb aveva notato il professor Campailla in occasione della causa che aveva coinvolto l&#8217;Interporto di Trieste.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>TRIESTE \u2013 Nuova sentenza della Corte di Giustizia Tributaria di secondo grado per la Toscana che conferma il proprio precedente orientamento: i piazzali interportuali adibiti al carico e scarico delle merci sono privi di autonomia funzionale e reddituale e devono, pertanto, essere fatti rientrare nella categoria catastale E\/1, anzich\u00e9 nella categoria D\/8.<\/p>\n","protected":false},"author":2,"featured_media":2508,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[5],"tags":[],"class_list":["post-5959","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-logistica","et-has-post-format-content","et_post_format-et-post-format-standard"],"yoast_head":"\n<title>Niente Imu per gli Interporti: un&#039;altra sentenza - 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