pignoramanto The act of real estate involves the change in the taxpayer forced to pay the municipal tax on the property distrained? The question arises of whether a taxpayer has appealed to the competent Tax Commission for the City's required by a notice of liquidation, the tax on the period between the date of entry of the decree of foreclosure and the date of transfer based on the award of the property astatine.
The answer is no. The provision of Article 3 of Decree No. 504/92, as amended, provides that taxable persons have the property owner or owners of real right of enjoyment (usufruct, use, housing, and long lease area). Consequently, in the absence of an act of the translational property or articles of association or change in any of the above mentioned beneficial rights, the city continues to be tax payable by the owner or the owner of the real right of enjoyment. Therefore, we believe unlawful the notice of assessment served on a person with no real right (in this case, the pledgee), since the foreclosure property does not transfer the ownership of the property (in a manner consistent with, the Milan Provincial Tax Commission, Section XLIII, Case 135, 13 July 2000).
(Domenico Panetta)
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