IMU decree. Today in the House the final vote

 

(Jamma) Today therein the Chamber it is called to express itself on the decree that definitively abolishes the Imu. What will be held during the day in Montecitorio, in short, is a crucial step not only for the cancellation of the property tax, but also for the measure with which it intends to finance the provision. The decree , in article 14, in fact provides for a measure relating to the Facilitated settlement on appeal of administrative-accounting liability judgments which should guarantee at least 600 million to the Treasury.

 

“In consideration of the particular opportunity to quickly achieve effective compensation for tax damages ascertained with a first instance sentence, the provisions of article 1, paragraphs 231 to 233, of the law of 23 December 2005, n. 266, and subsequent amendments, also apply in judgments on facts that occurred, even if only in part, before the date of entry into force of the aforementioned law, regardless of the date of the harmful event as well as those relating to tax damages occurring within the date of entry into force of this decree, provided that the request for definition is presented in accordance with the provisions of paragraph 2.

2. For the purposes of applying the provisions referred to in paragraph 1, in the twenty days preceding the hearing for discussion and in any case by 15 October 2013, a specific request for a settlement must be presented and the sum indicated therein cannot be less than the 25 percent of the damage quantified in the first instance sentence; in such cases, the appeals section deliberates in private within the peremptory term of 15 days following the filing of the request and, if accepted, for the purpose of defining the judgment pursuant to paragraph 233, with a decree to be communicated immediately to the parties determines the quantified in the judgment of first instance; in such cases, the appellate section deliberates in chambers within the peremptory term of 15 days following the filing of the request and, if accepted, for the purpose of defining the judgment pursuant to paragraph 233 of article 1 of the law of 23 December 2005, no. 266, with a decree to be communicated immediately to the parties determines the sum due in an amount not less than that requested, establishing the peremptory deadline for payment by 15 November 2013".

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