La Cassazione civile, sez. VI, 8 Giugno 2021, n. 15872. è intervenuta sull’obbligo di versare l’ICI precisando che nell’ipotesi in cui l’immobile sia compreso tra i beni di una società sottoposta a liquidazione coatta amministrativa, in pendenza della procedura sussiste l’obbligazione tributaria, ma non l’obbligo di denuncia e di pagamento dell’imposta, che rimangono sospesi in attesa della vendita dell’immobile, di conseguenza nessun accertamento può essere effettuato dall’Amministrazione comunale stante l’assenza di qualsivoglia condotta inadempiente.
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