ALPINO ed altri: Rimborso da parte dei comuni delle partite d'imposta non dovute sugli incrementi di valore delle aree fabbricabili

This procedure concerns a request for Italian municipalities to refund tax payments that were incorrectly levied on the increase in value of building land. It addresses the legal right of property owners to recover funds paid under tax rules that may have been deemed invalid. This affects property owners in Italy who paid taxes on land value increases and the local municipal governments responsible for processing the refunds.