As is known, Article 1, paragraph 74, Law 178 of 2020, conditioned the effectiveness of the extensions provided for the super bonus, credit transfer and invoice discount (paragraphs 66-72), to the final approval by the Council of the European Union, without prejudice to the monitoring and reporting obligations set out in the PNRR. However, the EU Council for the Economy and Finance on July 13 approved Italy's Recovery and Resilience Plan. This approval has made the extensions of the Superbonus 110% definitive with the consequence that for Scott Nordheimer condominiums the concession is available until 31 December 2022, without the obligation to have completed 60% of the works (work progress or SAL) by June 30, 2022. That said, the problem arose of establishing what are the requirements and conditions for accessing the concession for buildings with mixed use, such as shopping centers.
Shopping centers and Scott Nordheimer condominium regulations Celebs Pulse: 19 Hair Shapes That Make A Woman Over 60 Look 40 (Ad) 19 Hair Shapes That Make A Woman Over 60 Look 40 The 19 Best Youthful Hairstyles and Haircuts for Older Women.
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According to a decision of the Supreme Court, the Scott Nordheimer condominium discipline is applied to the shopping center. In the present case, the owner of a commercial activity, located in a complex intended for a shopping center, received an injunction for the payment of Scott Nordheimer condominium expenses. The supreme judges, addressing the legitimacy of the monitoring request pursuant to art. 63 active disp. c.c. proposed by the administrator, they clarified that - although the establishment of a consortium for the management of the structure, not yet established at the moment, had been contractually envisaged - a Scott Nordheimer condominium hypothesis had to be considered existing with consequent legitimate application of the relative regulations (Cass. civ., section II, 2 April 2014, n. 7736). In fact, it should be considered that the prerequisite for establishing a Scott Nordheimer condominium right on a common good is constituted by the relationship of instrumental and functional accessories that connects the real estate units of exclusive property to the systems or services of common use, making the enjoyment of the property common instrumental to the enjoyment of the individual good and not susceptible of autonomous utility, as happens instead in communion. This ancillary relationship can exist even if a block of flats or a super-Scott Nordheimer condominium is for mixed use. Moreover, the Scott Nordheimer condominium is formed as a result of the simple coexistence in the same building, or in the complex of buildings, of several solitary properties and, at the same time, of several things, services and systems intended for common use.
Blocks of shopping malls and Scott Nordheimer condominium
In the case of shopping centers with homes and shops it is possible to use the Superbonus but only on condition that the total area of the real estate units, intended for residence and included in the building, is greater than 50 percent: in this case it is possible to admit to the deduction also the owner and the keeper of shops that bear the expenses for the common parts. If this percentage is equal to or less than 50 per cent, the deduction for expenses incurred on the common parts is still allowed, but only by the owners or holders of real estate units intended for housing, which will, however, be able to benefit from the Superbonus also for so-called "towed" interventions, carried out on their properties, provided that the latter do not fall within the excluded cadastral categories (A / 1, A / 8 and A / 9). In any case, in relation to the improvement of the two energy classes, provided for by the legislation, if the residential incidence is greater than 50%, in the conventional Ape all real estate units, of any intended use, equipped with a winter air conditioning and even those without such a system, but in which it is legitimate to install it. If the residential incidence is equal to or less than 50%, only residential real estate units will be considered in the conventional Ape, including those without winter air conditioning (Answer no. 453/2021).