News
Late registration amends the voidness of the real estate lease agreement
- 13/01/2020
The Supreme Court with decision no. 34156 of December 20, 2019, confirmed what previously stated with decision no. 23601 of October 9, 2017 (SS.UU.) on late registration of the real estate lease agreement. The real estate lease agreement, both for residential and different use, is null and void pursuant to art. 1, paragraph 346, of the l. n. 311 of 2004, if it is not registered in the terms of law. However, in the event of late registration, to be considered authorized on the basis of tax regulations, the agreement may still produce its effects "ex tunc", given that the recognition of an indemnity "for fulfilment" is consistent with the introduction in the legal system of a voidness "for breach” to the registration duty.
NEWS
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