• strict warning: Non-static method view::load() should not be called statically in /www/htdocs/w00d1510/sites/all/modules/views/views.module on line 879.
  • strict warning: Declaration of content_handler_field::options() should be compatible with views_object::options() in /www/htdocs/w00d1510/sites/all/modules/cck/includes/views/handlers/content_handler_field.inc on line 208.
  • strict warning: Declaration of views_handler_filter::options_validate() should be compatible with views_handler::options_validate($form, &$form_state) in /www/htdocs/w00d1510/sites/all/modules/views/handlers/views_handler_filter.inc on line 589.
  • strict warning: Declaration of views_handler_filter::options_submit() should be compatible with views_handler::options_submit($form, &$form_state) in /www/htdocs/w00d1510/sites/all/modules/views/handlers/views_handler_filter.inc on line 589.
  • strict warning: Declaration of views_handler_filter_boolean_operator::value_validate() should be compatible with views_handler_filter::value_validate($form, &$form_state) in /www/htdocs/w00d1510/sites/all/modules/views/handlers/views_handler_filter_boolean_operator.inc on line 149.
  • strict warning: Declaration of views_plugin_style_default::options() should be compatible with views_object::options() in /www/htdocs/w00d1510/sites/all/modules/views/plugins/views_plugin_style_default.inc on line 25.
  • strict warning: Declaration of views_plugin_row::options_validate() should be compatible with views_plugin::options_validate(&$form, &$form_state) in /www/htdocs/w00d1510/sites/all/modules/views/plugins/views_plugin_row.inc on line 135.
  • strict warning: Declaration of views_plugin_row::options_submit() should be compatible with views_plugin::options_submit(&$form, &$form_state) in /www/htdocs/w00d1510/sites/all/modules/views/plugins/views_plugin_row.inc on line 135.
  • strict warning: Non-static method view::load() should not be called statically in /www/htdocs/w00d1510/sites/all/modules/views/views.module on line 879.
  • strict warning: Declaration of views_handler_argument::init() should be compatible with views_handler::init(&$view, $options) in /www/htdocs/w00d1510/sites/all/modules/views/handlers/views_handler_argument.inc on line 745.
  • strict warning: Non-static method view::load() should not be called statically in /www/htdocs/w00d1510/sites/all/modules/views/views.module on line 879.
  • strict warning: Declaration of date_api_argument_handler::init() should be compatible with views_handler_argument::init(&$view, &$options) in /www/htdocs/w00d1510/sites/all/modules/date/includes/date_api_argument_handler.inc on line 372.
  • strict warning: Non-static method view::load() should not be called statically in /www/htdocs/w00d1510/sites/all/modules/views/views.module on line 879.

La tassazione della ricchezza prodotta attraverso i fabbricati «in costruzione»

La nozione di fabbricato «in costruzione» si colloca a metà strada tra quella di terreno edificabile e quella di «edificio finito». Si tratta di un concetto per definizione «interlocutorio», all’interno del quale si colloca un’ampia gamma di situazioni, sulle quali il tributarista, in un modo o nell’altro, è tenuto a riflettere.
Tale riflessione va tuttavia eseguita non già in termini astratti e generali o, se si vuole, sul piano dell’ipotetico rapporto tra quella situazione e l’emersione di ricchezza fiscalmente rilevante.Va invece eseguita in termini particolari e analitici, vale a dire «imposta per imposta», in modo da distinguere quelle situazioni nelle quali contano le modalità di effettivo impiego del bene (per esempio, gli ammortamenti tecnici) da quelle nelle quali, per contro, è decisivo attribuire alla situazione fattuale una precisa qualificazione giuridica (per esempio, le cessioni di beni nell’IVA o nell’imposta di registro).


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