When municipalities have to return the Imu
The intervention of Corrado Sforza Fogliani, president of the Confedilizia Study Center, on the restitution by the Municipalities of the IMU sums unduly paid. Here are the requirements and procedures for requesting a refund
With a sentence of these days (pres. Sciarra, rel. Antonini) the Constitutional Court established the unconstitutionality of the 2014 law which, for the purposes of the IMU, prima casa, where the owner lived in them, and the entire family nucleus habitually resided there and also had their registered residence there.
On the contrary, the Constitutional Court has dictated the correct classification of the main residence by providing that it "means the property registered or inscribed in the urban building cadastre as the only real estate unit in which the owner habitually resides and resides at the registry office".
On the contrary, the Council has used fiery words for the legislation that remained paradoxically in force for eight years: in our constitutional system – it is said in the decision – citizenship cannot find fiscal measures structured in such a way as to penalize those who, thus formalizing their relationship, decide to marry or to form a civil union. The Consult also gave a truly centered example: "In a context like the present – he said – characterized by the increase in labor market mobility, by the development of transport and technological systems, by the evolution of customs, it is always less rare is the hypothesis that people united in marriage or civil union agree to live in different places, reuniting periodically, for example at the weekend, remaining in the context of a material and spiritual communion ".
To obtain the refund of the IMU sums unduly paid, the interested parties must present a specific request for reimbursement to the competent Municipality within five years from when the payment was made or from when the right to refund arose.
Confedilizia has set up special reimbursement desks in each province, but it is desirable that the municipalities do not treat citizens as subjects and at least in this case give proof of civility, spontaneously returning the stolen sums.
This is a machine translation from Italian language of a post published on Start Magazine at the URL https://www.startmag.it/economia/quando-i-comuni-devono-restituire-imu/ on Sat, 05 Nov 2022 06:10:16 +0000.