With ruling No. 3605/2025, the Regional Administrative Court of Lombardy (TAR Milano) ruled that reductions on the Construction Cost Contribution (CCC) apply to demolition and reconstruction works, regardless of whether they are formally classified as building refurbishment or new construction.
The Court, while acknowledging the technical discretion of the Municipality in qualifying as “new construction” those works that entail a substantial transformation of the territory — and therefore deeming legitimate the municipal policy acts and provisions adopted following the investigations of the Public Prosecutor’s Office — however, the Court confirmed the applicability of the 50% reduction of the CCC (as provided under Article 48.6 of Regional Law No. 12/2005) to demolition and reconstruction developments, even where classified as new work.
In its reasoning, the TAR observed that:
“The regional provision at issue, as already noted, expressly refers to demolition and reconstruction works. Restricting its scope of application on the basis of the absence of a general or specific act clarifying its operation depending on the overall qualification of the intervention (Refurbishment or New Construction) constitutes an interpretative criterion which, apparently, lacks any statutory basis.”
The Court further clarified that the 20% reduction in the CCC (provided under Article 17(4-bis) of Presidential Decree No. 380/2001) is objective in nature and cannot be denied merely on the basis of the formal classification of the intervention, unless adequately justified by the municipal administration.
SI – Studio Inzaghi remains available for any further information or clarification.
The full text of the TAR Milano ruling may be consulted here.