Single Municipal Tax
This circular is intended to provide initial information on the contents of Article 13 of Decree Law No. 201 of 6 December 2011 "Salva Italia", with which the legislator anticipated the introduction of the Imu, the Single Municipal Tax by 2 years. already provided for by articles 8 and 9 of the Decree on Fiscal Federalism (legislative decree March 14, 2011 n.23), as updated by the Decree law March 2, 2012 n.16 on tax simplifications converted by law April 26, 2012 n.44 (hereinafter the "Tax Decree") and by Law Decree no. 1/2012 ("Simplification Decree").
Topics index
- Experimental anticipation of the IMU
- Tax assumption
- Taxable persons
- Amount determination
- Rates
- Deductions
- Payment options
- Deadlines and obligations