The Italian Civil Supreme Court, Section VI, 08/06/2021, no. 15872, has ruled on the obligation to pay the municipal property tax (ICI), specifying that, in the event the property is included among the assets of a company subject to compulsory liquidation, pending the procedure, the tax obligation subsists, but not the obligation to report and pay the tax, which remain suspended pending the sale of the property, and consequently no assessment may be carried out by the Municipal Administration given the absence of any defaulting conduct.