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Art. 123 LT Legge tributaria (LT)

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Art. 123 LT

L’imposta sugli utili immobiliari ha per oggetto i guadagni realizzati con il trasferimento della proprietà di immobili o di parti di essi, che appartengono alla sostanza privata o aziendale del contribuente.

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Decisioni giudiziarie che applicano questa disposizione (6)

80.2001.125 · ti (art. 123 LT)
Taxpayer Appeal on Real Estate Profit Tax Following Marital Property Regime Change
Cited in the reasoning as the basis for the tax on real estate gains, although not explicitly in the dispositive, it provides the fundamental legal context for the case that was ultimately rejected.
80.2001.29 · ti (art. 123 LT)
Tax Appeal Regarding Inclusion of Construction Loan Interest in Capital Gains Calculation
Cited in the reasoning to define the object of the real property gains tax, which underpins the entire decision regarding the calculation of the taxable gain.
80.2001.57 · ti (art. 123 LT 1994)
Taxpayer Appeal Regarding Property Improvement Deductions in Real Estate Profit Tax
This article defines the object of the real estate gains tax, serving as the legal framework for the substantive decision, although the final order dismisses the appeal based on cost categorization.
80.2000.215 · ti (art. 123 LT 1994)
Taxpayer Appeal on Imputed Real Estate Profit Tax Deduction for Planning Costs
Cited in the reasoning section concerning the object of the tax on real estate gains, though not the primary ground for the final ruling itself.
80.2000.53 · ti (art. 123 LT)
Taxation of Real Estate Share Exchange Versus Dissolution of Co-Ownership
Cited to define the object of the real estate capital gains tax.
80.2022.45 · ti (art. 123 LT)
Taxation of Share Sale as Real Estate Alienation Based on Company's Economic Status
The text cites this article as the general provision establishing the tax on real estate profits, although the context implies the application of the economic transfer rules.