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Generic Tax Name Regional special tax on landfill dumping
Tax name in the national language Tributo speciale per il deposito in discarica dei rifiuti
Tax name in English Regional special tax on landfill dumping
Member State IT-Italy
Tax in force since 1996/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law n° 549 of 28 December 1995.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

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.

 
Geographical Scope

Regional tax.

 
Taxpayers

Landfill operators, based on the quantity of waste tipped and waste incinerated in plant without energy recovery.

 
Tax object and basis of assessment

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.

 
Deductions, Allowances, Credits, Exemptions

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.

 
Rate(s) Structure

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.

 
Tax due date

Within one month following the calendar quarter when waste was tipped.

 
Tax collector

Tipping operators pay the tax directly to the Regions.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214hc

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 161.00 EUR 0.01
2011 159.00 EUR 0.01
2010 186.00 EUR 0.01
2009 186.00 EUR 0.01
2008 192.00 EUR 0.01
2007 229.00 EUR 0.01
2006 233.00 EUR 0.01
2005 234.00 EUR 0.02
2004 235.00 EUR 0.02
2003 231.00 EUR 0.02
2002 251.00 EUR 0.02
2001 289.00 EUR 0.02
2000 322.00 EUR 0.03

Comments