Supreme Court, leasing means the owner pays the stamp duty

Among the advantages of using a car lease is one for which the bolloricade company and not on who uses the vehicle. To remove any doubt, the Supreme Court: by order No. 3928/11 states that this tax is payable by whoever owns the property and not by who has in his possession. To the Supreme Court had applied a leasing company that had received a notice of assessment from the Lombardy region of the non-payment of vehicle tax for 2002 on a car owned: If at first instance the company had won, the Supreme Court overturned the ruling, referring to Article 5, paragraph 29 of Decree 953/1982 as amended by the law of conversion No Substitute 53/1983 which states that "have to pay individuals who are the owners of vehicles Pra enrolled in it." The user is only possible during the redemption of the property by exercising the appropriate option, which will become the owner and, therefore, be required to pay the tax.

But only from that time and not retroactively. For its part, the lawyers of the company owning the vehicles were recalled paragraph 37 of Article 5 of Decree 953/1982, which provides that "the loss of possession of the vehicle by force majeure or acts of third parties or the resulting unwillingness to measure of a judicial or public administration do affect the obligation of paying the tax for tax year following the year in which the record was made.

" The judges, believing that the execution of the lease is based on consensus, concluded that the lease does not fall into this possibility.

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Court of Cassation (Italy) (wikipedia)