Italy’s Supreme Court rejects property tax increase tied to neighbourhood prestige

The Italian Supreme Court (Corte di Cassazione) ruled that the Revenue Agency cannot raise a property's cadastral income simply by invoking the prestige of a micro‑zone. In the case of a Rome apartment re‑classified from the 5th to the 8th cadastral class, the Court ordered the original rental value to be restored, stating that any tax reassessment must be backed by specific, analytical reasons linked to the individual unit.

Separately, the Agenzia delle Entrate‑Riscossione announced a temporary suspension of minor tax and fine notifications during the central weeks of August (approximately 8 – 22 August) to allow taxpayers to enjoy their summer holidays without new notices. The pause excludes urgent actions that could expire under prescription or involve criminal proceedings. The agency also clarified that no surge in notifications has occurred, debunking recent misinformation, and outlined the payment schedule for the quinquies tax settlement plan.