Assologistica, opportune to indicate to the Municipality the areas for special waste in order to exclude them from the TARSU



The General Confederation Italiana of the Transports and the Logistics (Assologistica) has announced that a establishes that the logistic operators can obtain the reduction of the area from the taxable surface on condition that they define with precision the areas in which are produced special waste, as the packings, and of it they supply suitable communication to the Municipality of competence. Draft of the sentence number 22890 on 29 September on the application of the TARSU (tax for the waste disposal solid city) to the logistic enterprises, with detail with regard to the areas in which special waste is produced, which the terziari packings.

The litigation - Assologistica has remembered - draws origin from the impugnation of the warnings of assessment for the recovery of the tax urban solid waste notified from the service of collection of a Municipality to a logistic operator (rerun of the Logistics Cremasca Srl against Cathedral GPA, concessionaire for the management of the assessment service and collection of the TARSU of the Municipality of Casaletto Vaprio). The logistic operator is himself opposite to the demand advanced from the Municipality, deducing that they do not go subjected to TARSU the premises and the areas in which special waste not assimilated is formed as, in fact, the packings.

The Court of Cassation, even though confirming the exclusion from the tax the part of the surface in which, for structure and destination, the special waste is formed alone - has explained Assologistica - but it has rejected the resource clarifying that a burden of pre-emptive information addressed to the Municipality is placed at the expense of the logistic operator (besides it obligation of the denunciation).

In other words, it clarifies the Court - it has found the association - to the aim to obtain the exclusion of some areas from the taxable surface is indispensable that the contributor supplies in pre-emptive way to the municipal administration the relative data to the existence and the marking out of the areas that do not concur to the quantification of the total taxable surface, giving also the test of the production of special waste.

It is therefore opportune - it has emphasized Assologistica - than the logistic operators define with precision the areas in which are produced special waste (as the packings) and of it they supply suitable communication to the Municipality of competence. In such a way the reduction of the area from the taxable surface will be able to be obtained, representing such exclusion as exception to the general rule second which to the payment of I pay abstractly is held all which occupy or stop pieces of real estate in the communal territory.