Il fisco 14/2019
The payment of the registration fee in case of registration of a civil judgment has generated an animated discussion in case law and jurisprudence in most recent years. Particularly, the discussion is focussed on the nature of the registration fee, on the joint payment obligation and on the exceptions to this obligation in case a judgment involves more “litigants” and has exclusively favourable or unfavourable effects on some of these parties.
While some Tax Authorities’ offices believe that the registration fee is a tax that is mandatorily due to the State, regardless of the final judgment, the Courts show an approach which is favourable for taxpayers, as they exclude the obligation to pay this tax for those parties that have not been involved in the judgment, providing this obligation only on those parties that have a specific taxable capacity and are directly affected by the effects of the judgment.
For more information contact Marco Pane e Alessandro Foderà.