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Home Area Contenzioso-Tributario Problematiche specifiche del contendere LA CORTE DI CASSAZIONE SENTENZIA: ILLEGITTIMITA' DEL D.LGS 23/2011 SUGLI AFFITTI IN NERO PER DIFETTO DI DELEGA
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LA CORTE DI CASSAZIONE SENTENZIA: ILLEGITTIMITA' DEL D.LGS 23/2011 SUGLI AFFITTI IN NERO PER DIFETTO DI DELEGA PDF Stampa E-mail
Area Contenzioso-Tributario - Problematiche specifiche del contendere
Giovedì 20 Marzo 2014 10:27

Il D.Lgs 23/2011 sugli affitti in nero, lo scorso 14 Marzo 2014 è stato dichiarato in riferimento all'art. 3 comma 8 e 9 del D.Lgs 23/2011, per difetto di delega, dalla Corte Costituzionale illegittimamente  costituzionale.
La Sentenza è del 14 marzo 2014, la  n. 50.
La sentenza parte da un caso portato in tribunale a Salerno dal locatore per intimare lo sfratto alla parte conduttrice. La parte conduttrice si  opponeva richiedendo l'applicazione del D.lgs in esame che consentiva in questo caso la sostituzione del  canone pattuito dai contraenti con  l’irrisorio importo commisurato al triplo della rendita catastale dell'immobile, poichè il proprietario dell'immobile aveva registrato tardivamente il contratto e quindi aveva percepito in nero i precedenti canoni di locazione.
La Corte di Cassazione ha ritenuto illegittima tale disposizione, sia per difetto di delega, sia perchè tale normativa era nata per la lotta contro l'evasione degli affitti in nero, sia perchè l'applicazione della normativa avrebbe in realtà portato ad un abbattimento dell'irpef a carico del locatore,  ad un contratto che il locatore non avrebbe mai stipulato con quel canone irrisorio e soprattutto perchè l'applicazione della normativa essendo vista in funzione della lotta contro l'evasione fiscale avrebbe visto applicarsi un'mposta ad un imponibile più basso. Inoltre la Consulta ritiene che la normativa  deve prevedere la denuncia del canoni in nero o tardiva registrazione del contratto  ecc. ecc.  all'inizio della locazione e non a comodo dell'affittuario per beneficiare della situazione.

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