La Corte di Cassazione ha recentemente deciso che i fabbricati fatiscenti e privi di rendita non sono soggetti al pagamento delle imposte locali. Questa decisione è stata presa in considerazione del fatto che questi immobili hanno un valore economico pari a zero e quindi non è possibile determinare la base imponibile per l'imposta. In questo articolo esploreremo in dettaglio questa decisione e cosa significa per i proprietari di immobili collabenti ovvero della categoria catastale F/2.
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