The United Sections of the Corte di Cassazione, with the recent sentence n. 6882 of 08/03/2019, stated that the clause included in a lease agreement for not residential use that provides the burden for the lessor to pay, for the duration of the contract, any tax, duty and charge relating to the leased asset.

This rule, in fact, not requiring the conductor to directly pay real estate taxes on property, will not involve the payment of taxes by the conductor therefore, since it performs an integrative function to provide for an additional item or component of rent, which, by express contractual provision, contributes in determining the total amount of the sums due by the tenant.