Hotel operators, from accounting agents to tax liable persons: The position of the United Sections (Supreme Court) on jurisdiction regarding the tourist tax
Journal title RIVISTA ITALIANA DI DIRITTO DEL TURISMO
Author/s Adriana Patumi
Publishing Year 2026 Issue 2026/48
Language Italian Pages 18 P. 307-324 File size 243 KB
DOI 10.3280/DT2026-048013
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The article analyzes a recent ruling of the United Sections (Supreme Court), through which, in light of the 2020 reform on the tourist tax, the hotel operator is no longer classified as an accounting agent but rather as a tax liability agent. As a result, jurisdiction over the matter is assigned to the Tax Courts.
Adriana Patumi, Albergatori, da agenti contabili a responsabili d’imposta: la posizione delle Sezioni Unite sulla giurisdizione in materia di imposta di soggiorno in "RIVISTA ITALIANA DI DIRITTO DEL TURISMO" 48/2026, pp 307-324, DOI: 10.3280/DT2026-048013