The paper examines the legal nature of the levies imposed by municipalities in connection with building permits, specifically when such levies are used to finance adjacent or neighborhood public infrastructures. The core question is whether these levies should be classified as taxes or as other forms of mandatory public levies.

Tributarietà del contributo urbanizzativo

Aulenta Mario
2025-01-01

Abstract

The paper examines the legal nature of the levies imposed by municipalities in connection with building permits, specifically when such levies are used to finance adjacent or neighborhood public infrastructures. The core question is whether these levies should be classified as taxes or as other forms of mandatory public levies.
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11586/559940
 Attenzione

Attenzione! I dati visualizzati non sono stati sottoposti a validazione da parte dell'ateneo

Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact