Order No. 10605 of 2024: Determination of State Property Fees and Tourist-Recreational Activities
The recent Order No. 10605 of April 19, 2024, issued by the Court of Cassation, addressed a highly relevant issue for operators in the seaside resort sector: the determination of state property fees for maritime property concessions. Specifically, the ruling affirmed the importance of distinguishing between the different types of activities carried out within seaside establishments, emphasizing the significance of current legislation on the matter.
Regulatory Framework
As established by Article 1, paragraph 251, of Law No. 296 of 2006, the calculation of state property fees must consider the different nature of the appurtenances. This legislative provision mandates differentiated methods for determining the fee, in relation to the specific activities carried out by concession holders.
- Tourist-recreational activities must be assessed distinctly from catering activities.
- The specific value of the appurtenances is fundamental for calculating the state property fee.
- It is prohibited to equate commercial activities without considering their peculiarities.
RIGHT TO ENJOY STATE PROPERTY (CONCESSIONS) - IN GENERAL Determination of state property fees pursuant to art. 1, paragraph 251, of Law No. 296 of 2006 - Criterion of appurtenances' destination for tourist-recreational activities - Relevance - Case. In the context of maritime state property concessions, Article 1, paragraph 251, n. 2) of Law No. 296 of 2006, by providing for differentiated methods of fee determination based on the different nature of the appurtenances, assigns a specific and relevant value for identifying the OMI values to which part of the concession fee is to be related, thus excluding the possibility of equating appurtenances used for catering and bar activities with tourist-recreational activities carried out by the concession holder. (In the specific case, the Supreme Court annulled and remanded the lower court's judgment, which, in calculating the state property fee, had assimilated the management of the seaside establishment to catering activities, qualifying both, undifferentiated and based on a criterion of prevalence, as commercial activities).
Implications of the Ruling
The Court of Cassation therefore annulled the lower court's judgment, highlighting the error in assessment for considering the two types of activities indiscriminately. This clarification is crucial for concession holders, as a correct interpretation of the legislation can significantly impact the amount of the fee to be paid.
In particular, the ability to distinguish between tourist-recreational activities and catering activities allows for the application of fee calculation criteria that are fairer and more representative of the actual activities undertaken. This not only protects the economic interests of concession holders but also promotes more sustainable management of state property resources.
Conclusions
In conclusion, Order No. 10605 of 2024 represents a significant step forward in defining the methods for calculating state property fees for maritime concessions. Thanks to this ruling, it is hoped that concession holders can operate within a clearer and more defined regulatory framework, thereby fostering balanced development of tourist-recreational activities along the Italian coasts.
