{"id":642112,"date":"2026-04-22T00:25:39","date_gmt":"2026-04-21T22:25:39","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/ordinanza-n-9956-du-13-04-2023-quinta-sezione-tributaria-tributaria\/"},"modified":"2026-04-22T00:25:39","modified_gmt":"2026-04-21T22:25:39","slug":"ordinanza-n-9956-du-13-04-2023-quinta-sezione-tributaria-tributaria","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/ordinanza-n-9956-du-13-04-2023-quinta-sezione-tributaria-tributaria\/","title":{"rendered":"Ordinanza n. 9956 du 13\/04\/2023 – Quinta sezione tributaria \/ Tributaria"},"content":{"rendered":"
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Oggetto<\/p>\n

IMU – Immobile occupato abusivamente – Denuncia agli organi preposti – Impossibilit\u00e0 di liberazione – Esenzione dal pagamento dell\u2019imposta – Questione di legittimit\u00e0 costituzionale della originaria formulazione dell\u2019art. 9, comma 1, del d.lgs. n. 23 del 2011.<\/p>\n

Presidente: F. Sorrentino<\/p>\n

Relatore: A. Dell\u2019Orfano<\/p>\n

L\u2019esito in sintesi
\n La Sezione Quinta civile ha disposto, ai sensi degli artt. 134 Cost. e 23 della l. n. 87 del 1953, la trasmissione degli atti alla Corte costituzionale, ritenendo rilevante e non manifestamente infondata, in riferimento all\u2019art. 3, comma 1, all\u2019art. 42, comma 2, ed all\u2019art. 53, comma 1, Cost., la questione di legittimit\u00e0 costituzionale dell\u2019art. 9, comma 1, del d.lgs. n. 23 del 2011 (nella sua formulazione originaria, applicabile ratione temporis), nella parte in cui non prevede l\u2019esenzione dal pagamento dell\u2019IMU nell\u2019ipotesi di occupazione abusiva dell\u2019immobile, che non possa essere liberato pur in presenza di denuncia agli organi istituzionali preposti.<\/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 IMU – Immobile occupato abusivamente – Denuncia agli organi preposti – Impossibilit\u00e0 di liberazione – Esenzione dal pagamento dell\u2019imposta – Questione di legittimit\u00e0 costituzionale della originaria formulazione dell\u2019art. 9, comma 1, del d.lgs. n. 23 del 2011. Presidente: F. Sorrentino Relatore: A. Dell\u2019Orfano L\u2019esito in sintesi La Sezione Quinta civile ha disposto, ai sensi degli artt. 134 Cost. e…<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[7681],"kji_court":[7682],"kji_chamber":[8225],"kji_year":[24566],"kji_subject":[7612],"kji_keyword":[7690,7725,8224,7688,8227],"kji_language":[7685],"class_list":["post-642112","kji_decision","type-kji_decision","status-publish","hentry","kji_country-italie","kji_court-corte-suprema-di-cassazione","kji_chamber-quinta-sezione-tributaria","kji_year-24566","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. 9956 du 13\/04\/2023 - 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-9956-du-13-04-2023-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. 9956 du 13\/04\/2023 - Quinta sezione tributaria \/ Tributaria\" \/>\n<meta property=\"og:description\" content=\"Oggetto IMU - Immobile occupato abusivamente - Denuncia agli organi preposti - Impossibilit\u00e0 di liberazione - Esenzione dal pagamento dell\u2019imposta - Questione di legittimit\u00e0 costituzionale della originaria formulazione dell\u2019art. 9, comma 1, del d.lgs. n. 23 del 2011. 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