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Italy: Legitimate limits to re-qualify deeds for registration tax
Article 20 of Presidential Decree no. 131 of 26 April 1986, in the current version, does not violate the Constitution, in so far as it excludes the possibility of re-qualifying, for registration tax application, the deeds submitted for registration on the basis of extratextual elements or related deeds.
Article 20 of Presidential Decree no. 131 of 26 April 1986, in the current version, does not violate the Constitution, in so far as it excludes the possibility of re-qualifying, for registration tax application, the deeds submitted for registration on the basis of extratextual elements or related deeds.
Constitutional Court issued this principal in its decision no. 158 of 21 July 2020, stating the groundless nature of the question of constitutional legitimacy of Article 20 of the Presidential Decree 131/86 raised by the supreme court with order no. 23549 of 23 September 2019.
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