Contested tax evasion by an individual company operating in the field of bathing and catering in state-owned maritime areas

Vibo Valentia - Irregularities found regarding local IMU/ICI taxes, government concessions and state property fees along the coastal strip

As part of targeted activities aimed at combating evasion on state concessions, the Naval Operational Section of Reggio Calabria found irregularities regarding local IMU/ICI taxes, government concessions and state fees along the coastal strip.

The operating soldiers, coordinated by the Guardia di Finanza Aeronaval Operations Department of Vibo Valentia, have placed particular interest on legal entities occupying state-owned maritime areas which, as taxable subjects, (art.3 paragraph 2 Legislative Decree 504/92 amended by art.18 paragraph 3 Law 388/2000), must provide for the regular payment of their own or single municipal tax (IMU ex ICI) on properties built on state-owned maritime areas under concession.

The inspection activities conducted by the financiers along the coastal strip, which began at the beginning of the year, made it possible, after having cross-referenced the data contained in the databases with the results obtained in the municipalities of the province of Reggio Calabria, to identify numerous non-compliant subjects.

It emerged that an individual company operating in catering and bathing occupied a state-owned area without ever paying the Single Municipal Tax (IMU) taxes for the tax years 2021, 2022, 2023, 2024 and 2025.

In detail, it was noted that the structures in the area had not even been registered with the competent Land Agency.

The investigative investigations carried out have therefore made it possible to reveal the failure to pay the IMU ex ICI taxes for the years subjected to the control together with the failure to submit the declaration to the Land Registry on the properties located on state-owned maritime land for which the concession is held, thus constituting a protracted evasive conduct.

The amount of the unpaid tax, including penalties and interest, will be recovered by the Tax Office of the Municipality of Gioia Tauro (RC).

The operation is part of a broader strategy to safeguard economic-financial legality in the area and confirms the Corps' constant commitment to protecting the tax interests of local authorities for the entire South.

The Financial Police will continue to carefully monitor the positions of economic entities operating on public areas under concession, in order to guarantee compliance with current legislation and the correct fulfillment of tax obligations.

Last update: 12-08-2026, 09:29

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