To pay Imu and Tari for oil platforms? Yes, local taxes are due. happened in Gela, in the province of Caltanissetta. Off the Sicilian coast Eni Mediterranea Hydrocarbons will have to pay to the municipal coffers 12 million euros, amount including taxes for the three-year period from 2016 to 2018, interest and penalties. The lawyers Alessandro Dagnino and Giancarlo Costa who defended the municipality of Gela say so. The decision of the Provincial Tax Commission of Caltanissetta which rejected the appeal filed by the oil company. According to the judges, the company’s appeal contained fragile as well as unfounded considerations.
EniMed and the special real estate tax
The subsidiary of the Eni group, owner of the platforms, in order to affirm that they are not subject to the tax, had invoked, among other things, the recent establishment, starting from 2020, of special real estate tax on marine platforms, in lieu of any other local real estate tax. According to the Tax Commission, this circumstance, on the other hand, only confirms that i tributes on real estate property, for the years preceding the establishment of the Impi, must be paid, as claimed by the defense of the Municipality.
The platforms are considered immovable
The tax judges, accepting the objections formulated by the lawyer Dagnino, found that the oil platforms are subject to the payment of the tax and are classifiable in the Cat. D / 7, as they are attributable to the real estate concept, are susceptible to stacking and capable of producing their own income, the profitability of which refers to the dissolution of entrepreneurial-industrial activity. The Tax Commission also charged the company in full with the costs of the litigation, ordering it to pay another 60 thousand euros to the Municipality.