The new municipal tax on waste and services
Decree Law n.201 of December 6, 2011 (hereinafter "Maneuver Monti" or "Maneuver"), converted by Law no.214 of December 22, 2011, introduced new measures on revenue, with the aim of rebalancing the public finances, reduce the debt burden, and at the same time create conditions for the resumption of the development process, after a long phase of modest growth and the heavy recession of the 2008 - 2009 two-year period. institution of the municipal tax on waste and services (TARES).
Topics index
- Summary of the standard
- Taxpayers
- Taxable persons
- Purpose of the tax
- Composition of the tax
- Determination of the tax
- Reduction of the tax
- Regulatory power of the Municipalities
- Payment of the tax
- Declaration
- Sanctions
- Deletion of previous provisions