Cassation Court Order No. 15994/2025: Counter-Evidence on ICI Values
In the debate on local taxes, the determination of taxable values for building land is often disputed. Municipalities establish values through resolutions, but are they binding? The Court of Cassation, with Order No. 15994 of June 15, 2025 (referring to a decision of the Regional Tax Commission of Brescia of June 15, 2021, parties M. v. C.), has clarified that municipal values are not absolute.
Municipal Values: Presumption, Not Certainty
Article 52 of Legislative Decree No. 446/1997 allows municipalities to set market values. These resolutions limit the assessment if the tax is paid on a value not lower than the one established. However, the Cassation Court has equated them to "sources of presumption" (similar to the "income meter"), making them contestable.
In matters of ICI (Imposta Comunale sugli Immobili - Municipal Property Tax), resolutions by which the municipal council, pursuant to art. 52 of Legislative Decree No. 446 of 1997, periodically determines for homogeneous zones the market values of buildable land, have the purpose of limiting the territorial entity's assessment power if the tax is paid based on a value not lower than that indicated in said resolutions. These resolutions are therefore sources of presumption analogous to the so-called "income meter," thus admitting counter-evidence. Consequently, if the judge believes it is proven that a buildable area cannot be attributed the value determined by the Municipality, they may disregard it and proceed with an independent valuation using the legal parameters.
The headnote clarifies the taxpayer's right to provide "counter-evidence" (art. 2727 Italian Civil Code) to demonstrate a real value of the land different from the one presumed by the Municipality.
Conclusions
This Order is crucial for taxpayers who dispute ICI/IMU (Imposta Municipale Propria - Municipal Property Tax) assessments based on excessive municipal values. Counter-evidence is an indispensable guarantee. Act promptly and rely on qualified advice. Contact us for support.
