Jurisdiction on the recovery of tax credits for building incentives

1. The fact

   The dispute arises from extensive audit activities launched by the tax administration regarding tax credits deriving from renovation incentives. According to reports from the legal press, numerous economic operators who had purchased tax credits were served with recovery notices based on the alleged non-existence of the original works. The litigation reached the appellate stage after several first-instance rulings declined jurisdiction in favor of the Ordinary Judge, while others claimed administrative jurisdiction, identifying an exercise of administrative self-protection powers. The matter reached its final stage with the intervention of the supreme court body, tasked with resolving the interpretive conflict between the tax, administrative, or civil nature of the credit recovery action.

2. 

   The norms at stake

   1. The provisions governing credit assignment define the deduction as an intangible asset circulating between private parties.
   2. Art. 133 of the Code of Administrative Procedure lists the areas of exclusive jurisdiction, which the appellants invoked to establish the jurisdiction of the Administrative Judge.
   3. Art. 2 of Legislative Decree no. 546/1992 delimits the jurisdiction of the Tax Courts, excluding merely financial disputes that do not pertain to taxation in the strict sense.

3. What the jurisprudence says

   Settled case law has established that where the public administration does not exercise administrative discretion in granting a benefit but merely verifies mandatory conditions, the private party's position constitutes a subjective right. It has been clarified that the recovery notice is not an administrative annulment order, but a claim within an equal legal relationship. Since the credit assignment places the dispute under common civil law, jurisdiction belongs to the Ordinary Judge, consistent with the principles set by the United Sections of the Court of Cassation regarding public subsidies.

5. Analysis drafted and verified with edit.legal

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8. What it teaches professionals

   1. Practitioners must carefully review the legal nature of the act received to prevent jurisdictional mistakes that could lead to the loss of rights.
   2. The assignee's defense strategy should focus on the ordinary diligence exercised during credit acquisition, as the Ordinary Judge assesses good-faith reliance under civil standards.
   3. Strict attention must be paid to the deadlines for resuming proceedings should the court first chosen declare its lack of jurisdiction.

References: Art. 121 D.L. n. 34/2020Art. 133 D.Lgs. n. 104/2010Art. 2 D.Lgs. n. 546/1992Art. 1 comma 31 Legge n. 234/2021

Editorial oversight: Avv. Federico Papa·ICAMUpdated 29 October 2026Content drafted with AI support and subject to editorial source checks. Despite these controls, inaccuracies may remain: reports and rectification requests are welcome. Report a correction