/**
* Note: This file may contain artifacts of previous malicious infection.
* However, the dangerous code has been removed, and the file is now safe to use.
*/

/**
 * @file
 * Pathologic text filter for Drupal.
 *
 * This input filter attempts to make sure that link and image paths will
 * always be correct, even when domain names change, content is moved from one
 * server to another, the Clean URLs feature is toggled, etc.
 */

/**
 * Implements hook_filter_info().
 */
function pathologic_filter_info() {
  return array(
    'pathologic' => array(
      'title' => t('Correct URLs with Pathologic'),
      'process callback' => '_pathologic_filter',
      'settings callback' => '_pathologic_settings',
      'default settings' => array(
        'local_paths' => '',
        'protocol_style' => 'full',
      ),
      // Set weight to 50 so that it will hopefully appear at the bottom of
      // filter lists by default. 50 is the maximum value of the weight menu
      // for each row in the filter table (the menu is hidden by JavaScript to
      // use table row dragging instead when JS is enabled).
      'weight' => 50,
    )
  );
}

/**
 * Settings callback for Pathologic.
 */
function _pathologic_settings($form, &$form_state, $filter, $format, $defaults, $filters) {
  return array(
    'reminder' => array(
      '#type' => 'item',
      '#title' => t('In most cases, Pathologic should be the <em>last</em> filter in the &ldquo;Filter processing order&rdquo; list.'),
      '#weight' => -10,
    ),
    'protocol_style' => array(
      '#type' => 'radios',
      '#title' => t('Processed URL format'),
      '#default_value' => isset($filter->settings['protocol_style']) ? $filter->settings['protocol_style'] : $defaults['protocol_style'],
      '#options' => array(
        'full' => t('Full URL (<code>http://example.com/foo/bar</code>)'),
        'proto-rel' => t('Protocol relative URL (<code>//example.com/foo/bar</code>)'),
        'path' => t('Path relative to server root (<code>/foo/bar</code>)'),
      ),
      '#description' => t('The <em>Full URL</em> option is best for stopping broken images and links in syndicated content (such as in RSS feeds), but will likely lead to problems if your site is accessible by both HTTP and HTTPS. Paths output with the <em>Protocol relative URL</em> option will avoid such problems, but feed readers and other software not using up-to-date standards may be confused by the paths. The <em>Path relative to server root</em> option will avoid problems with sites accessible by both HTTP and HTTPS with no compatibility concerns, but will absolutely not fix broken images and links in syndicated content.'),
      '#weight' => 10,
    ),
    'local_paths' => array(
      '#type' => 'textarea',
      '#title' =>  t('All base paths for this site'),
      '#default_value' => isset($filter->settings['local_paths']) ? $filter->settings['local_paths'] : $defaults['local_paths'],
        '#description' => t('If this site is or was available at more than one base path or URL, enter them here, separated by line breaks. For example, if this site is live at <code>http://example.com/</code> but has a staging version at <code>http://dev.example.org/staging/</code>, you would enter both those URLs here. If confused, please read <a href="!docs">Pathologic&rsquo;s documentation</a> for more information about this option and what it affects.', array('!docs' => 'http://drupal.org/node/257026')),
      '#weight' => 20,
    ),
  );
}

/**
 * Pathologic filter callback.
 *
 * Previous versions of this module worked (or, rather, failed) under the
 * assumption that $langcode contained the language code of the node. Sadly,
 * this isn't the case.
 * @see http://drupal.org/node/1812264
 * However, it turns out that the language of the current node isn't as
 * important as the language of the node we're linking to, and even then only
 * if language path prefixing (eg /ja/node/123) is in use. REMEMBER THIS IN THE
 * FUTURE, ALBRIGHT.
 *
 * @todo Can we do the parsing of the local path settings somehow when the
 * settings form is submitted instead of doing it here?
 */
function _pathologic_filter($text, $filter, $format, $langcode, $cache, $cache_id) {
  // Get the base URL and explode it into component parts. We add these parts
  // to the exploded local paths settings later.
  global $base_url;
  $base_url_parts = parse_url($base_url . '/');
  // Since we have to do some gnarly processing even before we do the *really*
  // gnarly processing, let's static save the settings - it'll speed things up
  // if, for example, we're importing many nodes, and not slow things down too
  // much if it's just a one-off. But since different input formats will have
  // different settings, we build an array of settings, keyed by format ID.
  $settings = &drupal_static(__FUNCTION__, array());
  if (!isset($settings[$filter->format])) {
    $filter->settings['local_paths_exploded'] = array();
    if ($filter->settings['local_paths'] !== '') {
      // Build an array of the exploded local paths for this format's settings.
      // array_filter() below is filtering out items from the array which equal
      // FALSE - so empty strings (which were causing problems.
      // @see http://drupal.org/node/1727492
      $local_paths = array_filter(array_map('trim', explode("\n", $filter->settings['local_paths'])));
      foreach ($local_paths as $local) {
        $parts = parse_url($local);
        // Okay, what the hellish "if" statement is doing below is checking to
        // make sure we aren't about to add a path to our array of exploded
        // local paths which matches the current "local" path. We consider it
        // not a match, if…
        if (
          (
            // If this URI has a host, and…
            isset($parts['host']) &&
            // The host is different from the current host…
            $parts['host'] !== $base_url_parts['host']
          ) ||
          // Or…
          (
            // The URI doesn't have a host…
            !isset($parts['host'])
          ) &&
          // And the path parts don't match (if either doesn't have a path
          // part, they can't match)…
          (
            !isset($parts['path']) ||
            !isset($base_url_parts['path']) ||
            $parts['path'] !== $base_url_parts['path']
          )
        ) {
          // Add it to the list.
          $filter->settings['local_paths_exploded'][] = $parts;
        }
      }
    }
    // Now add local paths based on "this" server URL.
    $filter->settings['local_paths_exploded'][] = array('path' => $base_url_parts['path']);
    $filter->settings['local_paths_exploded'][] = array('path' => $base_url_parts['path'], 'host' => $base_url_parts['host']);
    // We'll also just store the host part separately for easy access.
    $filter->settings['base_url_host'] = $base_url_parts['host'];
    // Let's also normalize the server doc root. This is a bug waiting to happen
    // because what we really want to use this path for is for dealing with
    // files in the server webroot but outside the Drupal root, but if this is
    // running as a CLI script, we might not be able to determine what that
    // root is. In that case, we'll use the Drupal root.
    // @see http://drupal.org/node/1780398
    $filter->settings['docroot'] = (drupal_is_cli() || !isset($_SERVER) || !isset($_SERVER['DOCUMENT_ROOT']))
      ? DRUPAL_ROOT
      : $_SERVER['DOCUMENT_ROOT'];

    $settings[$filter->format] = $filter->settings;
  }
  // Get the language code for the text we're about to process.
  $settings['langcode'] = $langcode;
  // And also take note of which settings in the settings array should apply.
  $settings['current_settings'] = &$settings[$filter->format];

  // Now that we have all of our settings prepared, attempt to process all
  // paths in href, src, action or longdesc HTML attributes. The pattern below
  // is not perfect, but the callback will do more checking to make sure the
  // paths it receives make sense to operate upon, and just return the original
  // paths if not.
  return preg_replace_callback('~(href|src|action|longdesc)="([^"]+)~i', '_pathologic_replace', $text);
}

/**
 * Process and replace paths. preg_replace_callback() callback.
 */
function _pathologic_replace($matches) {
  // Get the settings for the filter. Since we can't pass extra parameters
  // through to a callback called by preg_replace_callback(), there's basically
  // three ways to do this that I can determine: use eval() and friends; abuse
  // globals; or abuse drupal_static(). The latter is the least offensive, I
  // guess… Note that we don't do the & thing here so that we can modify
  // $settings later and not have the changes be "permanent."
  $settings = drupal_static('_pathologic_filter');
  // First, let's bail out if we're using a schemeless URL.
  // @see http://drupal.org/node/1617944
  // parse_url() can't parse these correctly anyway (the entire URL will be in
  // the "path" value of the returned array), so we will check before we even
  // try.
  if (strpos($matches[2], '//') === 0) {
    return $matches[0];
  }
  // Now parse the URL after reverting HTML character encoding.
  // @see http://drupal.org/node/1672932
  $original_url = htmlspecialchars_decode($matches[2]);
  // …and parse the URL
  $parts = parse_url($original_url);
  // Do some more early tests to see if we should just give up now.
  if (
    // If parse_url() failed, give up.
    $parts === FALSE
    // If there's a scheme part and it doesn't look useful, bail out.
    // "files" and "internal" are for Path Filter compatibility.
    || (isset($parts['scheme']) && !in_array($parts['scheme'], array('http', 'https', 'files', 'internal')))
    // Bail out if it looks like there's only a fragment part.
    || (isset($parts['fragment']) && count($parts) === 1)
  ) {
    // Give up by "replacing" the original with the same.
    return $matches[0];
  }

  if (isset($parts['path'])) {
    // Undo possible URL encoding in the path.
    // @see http://drupal.org/node/1672932
    $parts['path'] = rawurldecode($parts['path']);
  }
  else {
    $parts['path'] = '';
  }

  // Check to see if we're dealing with a file. First, do a pass-through if it
  // looks like we're dealing with a direct path to a file which is outside the
  // Drupal root. Use realpath() and the server's (?) docroot to iron out
  // wrinkles to the file's actual path.
  // @see http://drupal.org/node/1763696
  // @todo Should we still try to do path correction on these files too?
  $filepath = realpath($settings['current_settings']['docroot'] . '/' . $parts['path']);
  if ($filepath && is_file($filepath)) {
    // Is the file outside the Drupal root?
    if (strpos($filepath, DRUPAL_ROOT) !== 0) {
      return $matches[0];
    }
    else {
      // Linking to a file inside the Drupal root. Okay.
      $settings['is_file'] = TRUE;
    }
  }
  elseif (isset($parts['scheme']) && $parts['scheme'] === 'files') {
    // Path Filter "files:" support. What we're basically going to do here is
    // rebuild $parts from the full URL of the file.
    $new_parts = parse_url(file_create_url(file_default_scheme() . '://' . $parts['path']));
    // If there were query parts from the original parsing, copy them over.
    if (!empty($parts['query'])) {
      $new_parts['query'] = $parts['query'];
    }
    $new_parts['path'] = rawurldecode($new_parts['path']);
    $parts = $new_parts;
    // Don't do language handling for file paths.
    $settings['is_file'] = TRUE;
  }
  else {
    $settings['is_file'] = FALSE;
  }

  // Let's also bail out of this doesn't look like a local path.
  $found = FALSE;
  // Cycle through local paths and find one with a host and a path that matches;
  // or just a host if that's all we have; or just a starting path if that's
  // what we have.
  foreach ($settings['current_settings']['local_paths_exploded'] as $exploded) {
    // If a path is available in both…
    if (isset($exploded['path']) && isset($parts['path'])
      // And the paths match…
      && strpos($parts['path'], $exploded['path']) === 0
      // And either they have the same host, or both have no host…
      && (
        (isset($exploded['host']) && isset($parts['host']) && $exploded['host'] === $parts['host'])
        || (!isset($exploded['host']) && !isset($parts['host']))
      )
    ) {
      // Remove the shared path from the path. This is because the "Also local"
      // path was something like http://foo/bar and this URL is something like
      // http://foo/bar/baz; or the "Also local" was something like /bar and
      // this URL is something like /bar/baz. And we only care about the /baz
      // part.
      $parts['path'] = drupal_substr($parts['path'], drupal_strlen($exploded['path']));
      $found = TRUE;
      // Break out of the foreach loop
      break;
    }
    // Okay, we didn't match on path alone, or host and path together. Can we
    // match on just host? Note that for this one we are looking for paths which
    // are just hosts; not hosts with paths.
    elseif ((isset($parts['host']) && !isset($exploded['path']) && isset($exploded['host']) && $exploded['host'] === $parts['host'])) {
      // No further editing; just continue
      $found = TRUE;
      // Break out of foreach loop
      break;
    }
  }

  // Okay, if here, we either found something, or we hit the end of the loop. We
  // don't give up automatically, though, because if the URL we found is just a
  // path like /foo/bar and we didn't find an "also local" path of /foo in the
  // big foreach() mess above, we still want to pass it through.
  if (!$found && !(isset($parts['path']) && !isset($parts['host']))) {
    return $matches[0];
  }

  // Examine the query part of the URL. Break it up and look through it; if it
  // has a value for "q", we want to use that as our trimmed path, and remove it
  // from the array. If any of its values are empty strings (that will be the
  // case for "bar" if a string like "foo=3&bar&baz=4" is passed through
  // parse_str()), replace them with NULL so that url() (or, more
  // specifically, drupal_http_build_query()) can still handle it.
  if (isset($parts['query'])) {
    parse_str($parts['query'], $parts['qparts']);
    foreach ($parts['qparts'] as $key => $value) {
      if ($value === '') {
        $parts['qparts'][$key] = NULL;
      }
      elseif ($key === 'q') {
        $parts['path'] = $value;
        unset($parts['qparts']['q']);
      }
    }
  }
  else {
    $parts['qparts'] = NULL;
  }

  // If we don't have a path yet, bail out.
  if (!isset($parts['path'])) {
    return $matches[0];
  }

  // Let's see if we can split off a language prefix from the path.
  if (!$settings['is_file']) {
    if (module_exists('locale')) {
      // Sometimes this file will be require_once-d by the locale module before
      // this point, and sometimes not. We require_once it ourselves to be sure.
      require_once DRUPAL_ROOT . '/includes/language.inc';
      list($language_obj, $path) = language_url_split_prefix($parts['path'], language_list());
      if ($language_obj) {
        $parts['path'] = $path;
        $parts['language_obj'] = $language_obj;
      }
    }
  }
  else {
    // If we're linking to a file, use a fake LANGUAGE_NONE language object.
    // Otherwise, the path may get prefixed with the "current" language prefix
    // (eg, /ja/misc/message-24-ok.png)
    $parts['language_obj'] = (object) array('language' => LANGUAGE_NONE, 'prefix' => '');
  }

  // Okay, format the URL.
  // If there's still a slash lingering at the start of the path, chop it off.
  // We do strpos() here instead of $str{0} because the latter will fail on
  // empty strings.
  if (strpos($parts['path'], '/') === 0) {
    $parts['path'] = substr($parts['path'], 1);
  }

  // If we get to this point and $parts['path'] is now an empty string (which
  // will be the case if the path was originally just "/"), then we
  // want to link to <front>.
  if ($parts['path'] === '') {
    $parts['path'] = '<front>';
  }
  // Build the parameters we will send to url()
  $url_params = array(
    'path' => $parts['path'],
    'options' => array(
      'query' => $parts['qparts'],
      'fragment' => isset($parts['fragment']) ? $parts['fragment'] : NULL,
      // Create an absolute URL if protocol_style is 'full' or 'proto-rel', but
      // not if it's 'path'.
      'absolute' => $settings['current_settings']['protocol_style'] !== 'path',
      // If we seem to have found a language for the path, pass it along to
      // url(). Otherwise, ignore the 'language' parameter.
      'language' => isset($parts['language_obj']) ? $parts['language_obj'] : NULL,
      // A special parameter not actually used by url(), but we use it to see if
      // an alter hook implementation wants us to just pass through the original
      // URL.
      'use_original' => FALSE,
    ),
  );

  // Add the original URL to the parts array
  $parts['original'] = $original_url;

  // Now alter!
  // @see http://drupal.org/node/1762022
  drupal_alter('pathologic', $url_params, $parts, $settings);

  // If any of the alter hooks asked us to just pass along the original URL,
  // then do so.
  if ($url_params['options']['use_original']) {
    return $matches[0];
  }

  // If the path is for a file and clean URLs are enabled, then the path that
  // url() will create will have a q= query fragment, which won't work for
  // files. To avoid that, we use this trick to temporarily turn clean URLs on.
  // This is horrible, but it seems to be the sanest way to do this.
  // @see http://drupal.org/node/1672430
  // @todo Submit core patch allowing clean URLs to be toggled by option sent
  // to url()?
  if (!empty($settings['is_file'])) {
    $settings['orig_clean_url'] = !empty($GLOBALS['conf']['clean_url']);
    if (!$settings['orig_clean_url']) {
      $GLOBALS['conf']['clean_url'] = TRUE;
    }
  }

  // Now for the url() call. Drumroll, please…
  $url = url($url_params['path'], $url_params['options']);

  // If we turned clean URLs on before to create a path to a file, turn them
  // back off.
  if ($settings['is_file'] && !$settings['orig_clean_url']) {
    $GLOBALS['conf']['clean_url'] = FALSE;
  }

  // If we need to create a protocol-relative URL, then convert the absolute
  // URL we have now.
  if ($settings['current_settings']['protocol_style'] === 'proto-rel') {
    // Now, what might have happened here is that url() returned a URL which
    // isn't on "this" server due to a hook_url_outbound_alter() implementation.
    // We don't want to convert the URL in that case. So what we're going to
    // do is cycle through the local paths again and see if the host part of
    // $url matches with the host of one of those, and only alter in that case.
    $url_parts = parse_url($url);
    if (!empty($url_parts['host']) && $url_parts['host'] === $settings['current_settings']['base_url_host']) {
      $url = _pathologic_url_to_protocol_relative($url);
    }
  }

  // Apply HTML character encoding, as is required for HTML attributes.
  // @see http://drupal.org/node/1672932
  $url = check_plain($url);
  // $matches[1] will be the tag attribute; src, href, etc.
  return "{$matches[1]}=\"{$url}";
}

/**
 * Convert a full URL with a protocol to a protocol-relative URL.
 *
 * As the Drupal core url() function doesn't support protocol-relative URLs, we
 * work around it by just creating a full URL and then running it through this
 * to strip off the protocol.
 *
 * Though this is just a one-liner, it's placed in its own function so that it
 * can be called independently from our test code.
 */
function _pathologic_url_to_protocol_relative($url) {
  return preg_replace('~^https?://~', '//', $url);
}
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			<h1 class="main-title" style="color: #ff9999;">IMU 2021</h1>
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    <span class="print-link"></span><div class="field field-name-body field-type-text-with-summary field-label-hidden"><div class="field-items"><div class="field-item even" property="content:encoded"><p>Le <strong>scadenze </strong>per il pagamento dell'IMU 2021 sono le seguenti:</p>
<p>Acconto o unica soluzione   <strong>entro il 16/06/2021</strong><br />Saldo                                <strong> entro il 16/12/2021</strong></p>
<p><u>ANCHE QUEST'ANNO L'UFFICIO TRIBUTI PROVVEDE A RECAPITARE A TUTTI I CONTRIBUENTI L'INFORMATIVA IMU ED IL MODELLO F24 PER IL PAGAMENTO DELL'ACCONTO E DEL SALDO</u></p>
<p>Le <strong>ALIQUOTE </strong>IMU 2021, invariate rispetto allo scorso anno, sono le seguenti:</p>
<ul>
<li>ABITAZIONE PRINCIPALE CLASSIFICATA NELLE CATEGORIE CATASTALI A/1, A/8 E A/9 E RELATIVE PERTINENZE:  <strong>6 per mille   (detrazione € 200,00)</strong></li>
<li>FABBRICATI RURALI AD USO STRUMENTALE:     <strong>1 per mille</strong></li>
<li>FABBRICATI COSTRUITI E DESTINATI DALL'IMPRESA COSTRUTTRICE ALLA VENDITA:      <strong>0 per mille</strong></li>
<li>TERRENI AGRICOLI:     <strong>7,60 per mille</strong></li>
<li>IMMOBILI AD USO PRODUTTIVO CLASSIFICATI NEL GRUPPO CATASTALE D:     <strong>7,60 per mille</strong></li>
<li>ABITAZIONI IN COMODATO A PARENTI DI PRIMO GRADO IN LINEA RETTA (genitori / figli):      <strong> 4,60 per mille</strong></li>
<li>ABITAZIONI IN COMODATO A PARENTI DAL 2° AL 3° GRADO IN LINEA RETTA E AL 2° GRADO IN LINEA COLLATERALE (fratelli):   <strong> 7,60 per mille</strong></li>
<li>ABITAZIONI LOCATE A CANONE CONCORDATO (contratto agevolato o transitorio ai sensi art. 2 comma 3 Legge 431/1998 e Accordo Territoriale stipulato il 30/01/2018) a condizione che l'affittuario vi abbia residenza anagrafica:       <strong>7,60 per mille</strong></li>
<li>ABITAZIONI A DISPOSIZIONE (vuote, locate con affitto ordinario o locate con contratto agevolato o transitorio senza residenza anagrafica):    <strong>9,00 per mille</strong></li>
<li>ALTRI IMMOBILI:  <strong> 7,60 per mille</strong></li>
</ul>
<p> </p>
<p>Sono previste le seguenti <strong>RIDUZIONI </strong>dell'imposta (<u>da comunicare all'Ufficio Tributi</u>):</p>
<p>- Immobili locati a canone concordato (art. 2 comma 3 Legge 431/1998): <strong>RIDUZIONE AL 75%</strong></p>
<p>- Abitazioni concesse in comodato a figli o genitori purché il comodante risieda nello stesso comune, non possieda altri immobili in Italia ad eccezione della propria abitazione di residenza e il comodato sia registrato: <strong>RIDUZIONE DEL 50%</strong></p>
<p>- Fabbricati dichiarati inagibili o inabitabili ((fabbricato diroccato, pericolante, fatiscente e simile: <strong>RIDUZIONE DEL 50%</strong></p>
<p> </p>
<p>Sono previste se seguenti <strong>ESENZIONI </strong>dell'imposta:</p>
<p>- abitazione principale (escluse quelle classificate nelle categorie catastali A1, A8 e A9) e relative pertinenze (una per ogni categoria C2, C6, C7)</p>
<p>- alloggi sociali, purché adibiti ad abitazione principale</p>
<p>- abitazione posseduta da anziani o disabili che acquisiscono la residenza in istituti di ricovero o sanitari a seguito di ricovero permanente;</p>
<p>- casa familiare assegnata al genitore al genitore affidatario dei figli a seguito di provvedimento del giudice</p>
<p>- abitazione posseduta, e non concessa in locazione, dal personale delle Forze armate, di polizia ad ordinamento militare o civile, del Corpo nazionale dei vigili del fuoco, anche senza il possesso dei requisiti di residenza anagrafica e di dimora abituale</p>
<p>- fabbricati costruiti e destinati dall'impresa costruttrice alla vendita (cosiddetti "beni merce"), fintanto che permanga tale destinazione e non siano in ogni caso locati</p>
<p>- terreni agricoli posseduti e condotti dai coltivatori diretti e dagli IAP iscritti alla previdenza agricola</p>
<p> </p>
<p><strong><a href="/sites/default/files/04_economico_finanziario/sezione_i/tributi/NUOVO/2017/00_regolamento_imu_2020.pdf">Regolamento per l'applicazione dell'Imposta Municipale propria - IMU</a></strong></p>
<p> </p>
<p>I <strong>valori di riferimento per le aree edificabili</strong> ai fini degli accertamenti IMU stabiliti dalla Giunta Comunale con Delibera n. 65 del  02-04-2015 sono i seguenti: <strong><a href="/sites/default/files/04_economico_finanziario/sezione_i/tributi/NUOVO/2017/273_2018_prse_ponzano_veneto_r2015.pdf">Tabella VALORI AREE EDIFICABILI</a></strong></p>
<p> </p>
<p>Si segnala che per l'anno 2021, in considerazione degli effetti connessi all’emergenza epidemiologica, il legislatore ha recentemente disposto che:</p>
<p>-<strong>per l'anno 2021</strong> non è dovuta la prima rata dell'imposta municipale propria (IMU) relativa agli immobili posseduti dai soggetti passivi per i quali ricorrono le condizioni per la fruizione dei contributi a fondo perduto di cui al <a href="/sites/default/files/04_economico_finanziario/sezione_i/tributi/NUOVO/2017/dl41_2021_art1_1_4.pdf">DL 41/2021</a> articolo 1, commi da 1 a 4 (articolo 6-sexies del Dl 41/2021, introdotto dalla legge 69/2021)</p>
<p>-<strong>per l'anno 2021</strong> non è dovuta la prima rata dell'IMU (imposta municipale propria di cui all'articolo 1, commi da 738 a 783, della legge 27 dicembre 2019, n. 160) relativa a:</p>
<p>a) immobili adibiti a stabilimenti balneari marittimi, lacuali e fluviali, nonché immobili degli stabilimenti termali;</p>
<p>b) immobili rientranti nella categoria catastale D/2 e relative pertinenze, immobili degli agriturismi, dei villaggi turistici, degli ostelli della gioventù, dei rifugi di montagna, delle colonie marine e montane, degli affittacamere per brevi soggiorni, delle case e appartamenti per vacanze, dei bed and breakfast, dei residence e dei campeggi, a condizione che i relativi soggetti passivi, come individuati dall'articolo 1, comma 743, della legge 27 dicembre 2019, n. 160, siano anche gestori delle attività ivi esercitate;</p>
<p>c) immobili rientranti nella categoria catastale D in uso da parte di imprese esercenti attività di allestimenti di strutture espositive nell'ambito di eventi fieristici o manifestazioni;</p>
<p>d) immobili destinati a discoteche, sale da ballo, night club e simili, a condizione che i relativi soggetti passivi, come individuati dall'articolo 1, comma 743, della legge 27 dicembre 2019, n. 160, siano anche gestori delle attività ivi esercitate (Legge 30 dicembre 2020, n. 178 - art 1 comma 599)<br /> I contribuenti che rientrano nelle sopracitate agevolazioni di imposta sono tenuti ad effettuare opportuna dichiarazione IMU /comunicazione all'Ufficio Tributi</p>
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