Taxes in Europe Database v2
Law n° 549 of 28 December 1995.
20% of the revenue from this tax, net of the 10% quota due to provinces, flows in a regional fund destined to promote recycling of raw materials and energy.
A 10% share of tax revenue is reserved to Provinces.
Landfill operators, based on the quantity of waste tipped and waste incinerated in plant without energy recovery.
Dumping of solid waste. The amount of waste discharged in tips.The tax is calculated by multiplying the tax rate by the dumped waste weight in kilograms, and by a correction coefficient measuring the impact on environmental costs.
Dumping of solid waste.
The amount of waste discharged in tips.
The tax is calculated by multiplying the tax rate by the dumped waste weight in kilograms, and by a correction coefficient measuring the impact on environmental costs.
For unprocessed waste disposed of in incineration plants without energy recovery, for scraps and irrecoverable waste of recycling, composting and automatic sorting plants, as well as for sludge, including dredging sludge, only 20 per cent of the standard tax is due.
The amount of the tax is set by a regional law within 31 July of each year for the following year per kilo of disposed waste: not less than Euro 0.001 and not less than Euro 0.01 for waste that can be disposed of in inert waste facilities; not less than Euro 0.00517 and not more than Euro 0.02582 for waste that can be disposed of in hazardous and non-azardous waste facilities.
Within one month following the calendar quarter when waste was tipped.
Tipping operators pay the tax directly to the Regions.