Caso d’uso e imposta di registro: criticità e prospettive ermeneutiche

Abstract

The notion of “case of use” in the context of the registration tax is outlined in Article 6, Presidential Decree No. 131 of 26 April 1986, which refers to the document deposited to be acquired at a court registry in the performance of administrative activities or at a public administration, unless the deposit is made in performance of an obligation of the aforesaid administrations, or bodies, or is compulsory by law or regulation. The provision lacks clarity, posing not a few uncertainties as to the scope of application and the constituent elements of the “case of use”, given that, in the face of successive amendments over time, it has considerably restricted the sphere of use of the institution and raised not a few critical issues at the interpretative level. Thus emerges the need to identify a broader hermeneutic position, capable of bringing the notion of case of use back to unity in order to contain the applicative uncertainties resulting from the variegated casuistry of storage activities understood in the broadest sense.