BORRA ed altri: Determinazione del reddito imponibile, agli effetti del tributo edilizio, di fabbricati a destinazione speciale

This procedure concerns the determination of taxable income for special-purpose buildings, specifically for building tax purposes. It aims to clarify how the taxable income of these unique properties should be calculated. This affects property owners and local tax authorities responsible for assessing building taxes. The outcome will standardize the tax base for these specific types of structures.