represent a guarantee for the future and possible enforcement action, the mortgage can affect only those goods which may be subject to such enforcement action, namely those assets can be sold.
He explained the Provincial Tax Commission of Bari, with the sentence no 133/15/10 set aside (in respect of tax receivables) the provision of mortgages taken by the dealer of the collection on the property on which the taxpayer has, however, only the ownership of the right to housing.
Representing a guarantee for the mortgage and any future enforcement action - arguing the lower courts - it follows that it can affect only those goods that may be subject to such enforcement action, ie goods that can be sold: indeed, only where it is possible that action can be its warranty.
Basically, ipotecabilità and alienability of the property must go hand in hand. In this case, the right to housing can not be the subject of a mortgage, in accordance with the prohibition contained in Article alienation. 1024 cc; nor ipotecabilità of this right is included in the list in art. 2810 cc or provided for by special laws.
In view of this, the CTP Bari said the illegality of the provision of mortgages, albeit limited to the nature of tax credits (only within its jurisdiction). Provincial Tax Commission
Bari, sec. XV, Judgement 25.6.2010, No 133
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