Tarsu, Tares and Tari (Italian waste taxes) are not due for warehouses that are used exclusively for the temporary storage of goods waiting to be forwarded to the businesses that have bought them to use them within their production cycle.
As self-remedy, an Italian Municipality has exempted almost fully a port enterprise from the waste tax of a 8.000 sqm warehouse, excluding only the areas used specifically as offices.
After having received four notices of assessment regarding the years from 2011 to 2014 the enterprise assisted by our Firm started a negotiation with the municipal authorities that has led to the annulment of the mentioned assessments without the need to go to court.
The careful mediation carried out by the Firm has allowed to convey some principles which are still not easily accepted, such as the exclusive production of special waste on the premises, and the disposal of such waste by the enterprise itself without using the municipal service.
Indeed, in the uncertain interpretability of the regulatory framework many businesses pay substantial amounts as taxes even though they do not actually use the municipal services, but have on the contrary to rely exclusively on private entities due to the special or hazardous nature of the waste they produce whose disposal is often not guaranteed by public services.
Such situation may evidently double the costs a business has to bear. In some cases, these costs can at least be limited thus saving considerable amounts.
Zunarelli’s Bologna office offers advice to assess the existence of the requisites for the possible exemption from or reduction of the taxation.
(Bologna Office – Massimo Campailla and Valentina Saviotti – 0039 (0)51 2750020)
