(Giovanni Bozzetti Pres.Ambienthesis) Born with the law of stability 2014 and Ex Tares, it is the TARI (acronym of TAssa RIfiuti) the most evaded tax in Italy. From an analysis of Crif Ratings conducted on the budgets of Italian municipalities that analyzed the lost income on a per capita basis for the waste tax of 2016 it was discovered that almost one in five households do not pay. On a national level, according to the report, each year the 20% of the fees due are missing: a shortfall equal to 1,8 billions of euros in the 2016 for the local authorities' funds (in the three-year period 2014-2016 1,7mld annui). Capital of this evasion is Rome (with a rate of collection on the City of the Commune just to 29%): only one in three Roman pay the Tari, the other two or are total evaders or do not receive at home even the bulletin or simply they do not result in any database. So, even if the Ama claims to cash almost 80% of turnover, it seems that instead of collecting the 771 millions of euros put in the budget, only 230 million arrive at the Campidoglio, with a non-collection of almost 541 million in the coffers of the Municipality. Not to mention the bill never welded by the buildings of the institutions, a hundred million chip (20 government and ministries). At the regional level then it is always Lazio to occupy the first place on the podium of the ranking for the non-collection of waste tax with an average of 121 euro per capita (51% collection on amounts assessed), followed by Sicily (about 77 euro ), Campania (63 euro) and Calabria (about 45 euro). A serious problem for the municipal administrations that have already sent the bulletins to the houses for the first tranche of the Tari and that, for years, have been forced to cover the hole related to the failure to collect funds originally allocated to other services, often unfortunately, having to also save on city maintenance. Exposed on an aggregate basis on a per capita basis for the reference geographical area, the data relating to lost collections are calculated as the difference in assessments of the Waste Tax (which represents, on average, about 30% of total tax revenue) and the amount actually collected. Although, in fact, the basis of the tax is linked to the principle of the "polluter pays" sanctioned by the European Union, the fee due from the user is exclusively linked to elements that go beyond the actual use of the service (ie number of family members), and therefore tends to amplify the negative externalities of often "unethical" behavior. Result: Tari is the tribute that most lends itself not to be paid by users given the "almost universal" nature of the service.
But exactly who has to pay the TARI? The prerequisite is the possession or possession for any reason whatsoever of premises or uncovered areas, for any purpose used, capable of producing urban waste. So the new waste tax provides that the sum to be paid to the Municipality is due by the tenants, regardless of whether they are owners or tenants. Furthermore, in the case of multiple owners or holders, they are jointly and severally bound to fulfill the single tax obligation. In the event of temporary detention lasting no more than 6 months during the same calendar year, the Tari is payable only by the owner of the premises and areas as ownership, usufruct, use, home or surface. In the case of timeshare premises and integrated shopping centers, the subject that manages the common services is responsible for paying the Tari due for the premises and uncovered areas of common use and for the premises and uncovered areas in exclusive use to individuals owners or holders, without prejudice to the other obligations or rights deriving from the tax relationship regarding the premises and areas in exclusive use.
The TARI is not due, however, in the case in which a building is closed, without furniture and without connected users (water, gas, electricity) because in this way it results in objective conditions of non-usability. The activation of only one of the public water, electricity, heat, gas and telephone services is a simple presumption of the occupation or management of the building and the consequent ability to produce waste, while the application of the tax must be considered excluded. for unused buildings in the hypothesis in which they are devoid of furniture and connection to network services. With regard to the appurtenances, the criterion is different from that valid for the IMU, which is more restrictive: for Tari purposes there is no ceiling to the number of appurtenances of a single real estate unit. Moreover, for companies, the variable part is not calculated on the basis of the number of occupants, but on the basis of the references decided by the local authorities on the single type of activity, the annual production per square meter considered appropriate within defined intervals. Finally, garages, cellars and garages are generally brought back within the scope of domestic utilities, unless they are held by a non-domestic user.
With regard to the times and methods of payment, the relevant Municipality establishes the payment deadlines for the TARI by providing at least two installments each six months and in a differentiated manner with respect to the TASI with the payment also allowed in a single solution (by June 16 of each year). The TARI is made up of a fixed and a variable part, in addition to the provincial tax to be counted. The fixed part is determined considering the components of the cost of the urban sanitation service; the variable part covers the costs of the integrated waste service and is related to the quantity of waste presumably produced by the member or members of the household. It is also worth remembering that paragraph 7 of article 9 of the local authorities decree (converted with law 125/2015) provides that among the cost components that make up the TARI must also be considered: "any loss of revenue relating to credits bad results with reference to the environmental hygiene tariff, the integrated environmental tariff, as well as the municipal tax on waste and services (TARES) ". A provision that allows municipalities to charge all taxpayers the non-payment of the tax on waste and / or other taxes evaded in previous years by citizens. Translated, those who have always paid risk having to pay even for those who are crafty and evade, an uncivilized attitude that weighs not only on the coffers of the Municipality, but on all citizenship.