Le Sezioni Unite si pronunciano sulla natura giuridica del canone unico patrimoniale

udgment No. 12225 of 1 May 2026 of the Joint Civil Chambers of the Court of Cassation resolves the issue of the division of jurisdiction between the tax judge and the ordinary judge in disputes involving the single patrimonial fee. The Court of Cassation resolves complex interpretive issues, following the approaches already developed by legal scholars and the Constitutional Court in order to determine, from a structural and functional perspective, whether a particular type of levy is of a patrimonial or tax nature. The Court of Cassation raises concerns regarding constitutional illegality which, although unrelated to the issue of the legal classification of the revenue, could affect the tax model outlined in Law No. 160/2019.