{"id":569564,"date":"2026-04-15T15:58:52","date_gmt":"2026-04-15T13:58:52","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/ordinanza-n-30016-du-13-11-2025-quinta-sezione-tributaria-tributaria\/"},"modified":"2026-04-15T15:58:52","modified_gmt":"2026-04-15T13:58:52","slug":"ordinanza-n-30016-du-13-11-2025-quinta-sezione-tributaria-tributaria","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/ordinanza-n-30016-du-13-11-2025-quinta-sezione-tributaria-tributaria\/","title":{"rendered":"Ordinanza n. 30016 du 13\/11\/2025 – Quinta sezione tributaria \/ Tributaria"},"content":{"rendered":"
\n
\n

Oggetto<\/p>\n

Redditi da locazione – Conduttore esercente attivit\u00e0 d\u2019impresa, arte o professione – Contratto \u201cad uso foresteria\u201d – Regime della cedolare secca ex art. 3 d.lgs. n. 23 del 2011 – Applicabilit\u00e0.<\/p>\n

Presidente: G. M. Stalla<\/p>\n

Relatore: U. Candia<\/p>\n

L\u2019esito in sintesi
\n La Sezione Tributaria ha disposto la trasmissione del ricorso al Primo Presidente per l\u2019eventuale assegnazione alle Sezioni Unite della questione, che si presenta di particolare importanza, dell\u2019applicazione del regime fiscale della cedolare secca, di cui all\u2019art. 3 del d.lgs. n. 23 del 2011, al contratto di locazione \u201cad uso foresteria\u201d, concluso con un conduttore che eserciti attivit\u00e0 di impresa, arte o professione.<\/p>\n<\/div>\n

\n

Sources officielles :<\/strong> consulter la page source<\/a> · PDF officiel<\/a><\/p>\n

Corte Suprema di Cassazione, note legali verifiees live le 2026-04-12 : reproduction avec mention de source autorisee, mais utilisation commerciale des contenus expressement interdite. Source active en metadata_only uniquement.<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Oggetto Redditi da locazione – Conduttore esercente attivit\u00e0 d\u2019impresa, arte o professione – Contratto \u201cad uso foresteria\u201d – Regime della cedolare secca ex art. 3 d.lgs. n. 23 del 2011 – Applicabilit\u00e0. Presidente: G. M. Stalla Relatore: U. Candia L\u2019esito in sintesi La Sezione Tributaria ha disposto la trasmissione del ricorso al Primo Presidente per l\u2019eventuale assegnazione alle Sezioni Unite…<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[7681],"kji_court":[7682],"kji_chamber":[8225],"kji_year":[8463],"kji_subject":[7612],"kji_keyword":[7690,7725,8224,7688,8227],"kji_language":[7685],"class_list":["post-569564","kji_decision","type-kji_decision","status-publish","hentry","kji_country-italie","kji_court-corte-suprema-di-cassazione","kji_chamber-quinta-sezione-tributaria","kji_year-8463","kji_subject-fiscal","kji_keyword-oggetto","kji_keyword-ordinanza","kji_keyword-quinta","kji_keyword-sezione","kji_keyword-tributaria","kji_language-italien"],"yoast_head":"\nOrdinanza n. 30016 du 13\/11\/2025 - Quinta sezione tributaria \/ Tributaria - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/ordinanza-n-30016-du-13-11-2025-quinta-sezione-tributaria-tributaria\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ordinanza n. 30016 du 13\/11\/2025 - Quinta sezione tributaria \/ Tributaria\" \/>\n<meta property=\"og:description\" content=\"Oggetto Redditi da locazione - Conduttore esercente attivit\u00e0 d\u2019impresa, arte o professione - Contratto \u201cad uso foresteria\u201d - Regime della cedolare secca ex art. 3 d.lgs. n. 23 del 2011 - Applicabilit\u00e0. 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