In recent years the constant search for new forms of local financing has prompted Italian municipalities to increase taxes on waste. An unusual succession of different regimes has taken place (TARSU, TARES, TARI), which have not always been provided with clear legal references and have indeed been characterized by significant uncertainties of interpretation.
The above has resulted in a tax burden ‒especially for logistics operators who operate on large premises and areas‒ which has reached amounts which are no longer bearable and which are above all not correlated with the actual production of waste.
Therefore, also to cope with the large number of disputes brought before the Tax Courts, the Italian Legislator has finally intervened introducing important changes in the field. These changes are aimed at reducing the taxation levied on certain activities and on certain types of waste, granting substantial tax relief to the economic operators, especially to the logistics ones.
Since they are prescribed by the single local regulations, the time and especially the procedures to obtain this tax reduction vary from municipality to municipality.
The requirements which must be met in order to obtain the tax relief for the purposes of Waste Tax – after having filed the application –basically correspond to three specific circumstances:
– the first one concerns the occupation of non-operating uncovered areas, such as those used for mere internal movements or for the simple entry / exit of vehicles;
– the second one relates to the production of special waste, also including waste with no special disposal requirements, disposed of by the taxpayer himself with the relevant disposal certification through forms issued by the specialized company entrusted with the specific task;
– the third one affects the warehouses used for storage, where the goods remain temporarily, and the presence of man is totally sporadic;
The three above mentioned circumstances may co-exist (resulting in a higher percentage of tax relief), however even falling in just one of them may be sufficient to obtain the tax reduction.
The Firm performs checks for Clients who wish to ascertain whether the amounts they pay annually to municipalities are determined correctly, or whether obtaining some kind of relief is possible.
(Bologna Office – Massimo Campailla – Tel. 0039 (0)51 2750020)
