Who can apply for a refund of the tax on waste (TARSU) and how to make?
How you can get compensation for doing the request for reimbursement of the VAT tax on waste Tarsu? The answer, contrary to what one might imagine, is that you can get good money for reimbursement. Taxpayers are about 300,000 Italians who have applied for a refund of VAT paid on the rate and Waste TIA1 TIA2 submitting question The One-Stop the Taxpayer via email to Questo indirizzo email è protetto dagli spambots. È necessario abilitare JavaScript per vederlo..
The repayment was established by the Supreme Court which confirmed that Tia is designed as a tribute and not as payment for a service and therefore can not be subject to VAT. The tax refund is provided only to those who have paid the Tia.
To find out if you can claim back VAT on Tia, you must first check whether the municipality of residence applies Tarsu or Tia because, in the case of Tarsu, VAT has never been applied, so you do not can ask for a refund.
The main difference between Tarsu and Tia is in the criteria for proportioning the decrease while the Tarsu is calculated on the basis of square meters of premises and areas occupied by the taxpayer, irrespective of whether the number of occupants in the case of the tariff, the Tia divided into a fixed and a variable portion that is representative of fixed overhead costs incurred for the organization of the service (eg, administration costs and external costs of waste management, such as street sweeping), while variable that varies depending on the degree of use of the public service by the user, which is divided into two broad categories: households (families) and non-domestic users (traders).
The requests arrive will be analyzed in chronological order, giving priority to those who are in good standing with the payment of taxes and dues, without the need to physically visit the Taxpayer The Counter. The Association estimates that each family will have to receive a tax refund on the tax waste at an average of € 520, while the average for companies jumped to well about 4,250 Euros.
10/04/2012
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Translated via software
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Source:
Italian version of CercaGeometra.it