Do Dickies Work Pants Shrink

for first time home - LOSS OF COMMUNICATIONS TO THE CONDOMINIUM

The Court of Cassation, sez. trib. of 26.01.2010, n.1392

examines the case of no change of residence within 18 months of purchase to avail of subsidy.

In the present case the Internal Revenue Service notified withdrawal of subsidy for non-transfer of aresidenza.

Taxpayers defended themselves by claiming that the failure to transfer was due to an impediment objective and not likely consisting of infiltration of wastewater coming from the apartment above.

However, the Supreme Court, upholding the application of agency revenue, believes that an infiltration of acqwue waste in an apartment is not in itself an impediment to having the characteristics of force majeure, however, because of the wide span of 18 months to remedy the situation, unless evidence at the time of its onset, its protracted, or god complications make it especially suitable for long and difficult to repair and prevent absolutely and for all time to not only presence in the building but in any case to obtain the residence deltrasferimento registry.

segnnsalata The sentence here is interesting in two respects:

- confirms the orientation according to which the existence of a valid force majeure prevents the loss of tax benefits first house

- l 'event which constitutes a valid cause of force majeure must be unforeseen and unavoidable and must occur at a later date to purchase (see also Cass., sect, 19.03.81, No 1616).