Contribution by Maria Serpieri of Tonucci & Partners on Sole24Ore with regard to the jurisprudence framework concerning the cadastral classification of wind towers. In particular, in the regulatory context brought up by changes introduced by Article 1, paragraph 21, of Law no. 208/2015 (“bolted rule”), the Court of Cassation had to take action by way of several orders published between September and November 2020, rejecting the theory of the towers “constructive” nature supported by the Revenue Agency, qualifying them instead as active components and essential elements of wind power plants, excluded from enhancement pursuant to the bolted standard. This intervention lays the foundations for the definition of the interpretative conflict among wind sector operators and tax authorities.
