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L'evoluzione della tassa rifiuti alla luce del decreto ambientale e della legge finanziaria 2007 - [Legali.com]
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frecciaHome page
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freccia Convegni e seminari
L’evoluzione della tassa rifiuti alla luce del decreto ambientale e della legge finanziaria 2007
Articolo pubblicato online il 23 novembre 2007
Ultima modifica il 3 novembre 2007

di Maurizio Villani
Stampare logo imprimer

A Elmas (CA), nella sala consiliare in Via del Pino Solitario, si terr il 28 novembre 2007 un convegno su L’evoluzione della tassa rifiuti alla luce del decreto ambientale e della legge finanziaria 2007 rivolto a Dirigenti e Funzionari Responsabili Uffici Tributi Enti Locali.

Non ammessa la partecipazione di soggetti diversi dall’Ente Locale che prestano la propria attivit a supporto del Comune

Programma

Ore 09.00 Apertura dei lavori

MODERATORE:
- Francesco TUCCIO (Presidente A.N.U.T.E.L.)

SALUTI:
- Fabrizio FADDA (Assessore al Bilancio e Programmazione Comune di Elmas)
- Alfredo STRAINI (Responsabile Formazione IFEL)

RELATORE:
- Maurizio VILLANI (Avvocato Tributarista in Lecce - Patrocinante in Cassazione)

TASSA SMALTIMENTO RIFIUTI SOLIDI URBANI (TARSU)

  1. Presupposto del tributo:
    1. Occupazione e detenzione
    2. Istituzione e attivazione del servizio di raccolta e trasporto dei rifiuti
  2. Oggetto della tassa:
    1. Definizione di locale e area scoperta
    2. Locali ed aree non tassabili
    3. Esclusioni ed esenzioni
    4. Determinazione delle superfici tassabili
  3. Rifiuti e gestione del servizio rifiuti:
    1. Caratteri del servizio
    2. Definizione di Rifiuto
    3. Classificazione dei rifiuti
  4. L’assimilazione dei rifiuti speciali agli urbani:
    1. Criteri di assimilazione
    2. Conseguenze sulla tassa
    3. Gli imballaggi
    4. I nuovi criteri introdotti dal D.Lgs 152/2006
    5. Il dettato della Legge Finanziaria 2007
  5. Soggetti passivi:
    1. Obbligati principali e solidali
    2. Condomini e centri commerciali integrati
    3. Particolari soggetti passivi: istituti scolastici.
  6. Riscossione del tributo:
    1. Spontanea
      1. Riscossione a mezzo ruolo
      2. Riscossione diretta
      3. Riscossione affidata ad altri soggetti
    2. Coattiva
      1. Ruolo
      2. Ingiunzione fiscale
  7. Copertura dei costi del servizio:
    1. Calcolo della percentuale di copertura
    2. Costi del servizio
  8. Tariffe del tributo:
    1. Definizione delle categorie omogenee
    2. Criteri di determinazione delle tariffe
    3. Deliberazioni tariffarie
  9. Riduzioni e agevolazioni:
    1. Riduzioni tecniche
    2. Riduzioni socio-economico
    3. Esenzioni
  10. La definizione della superficie di riferimento:
    1. Applicazione del comma 340 della Legge 311/2004
    2. Problematiche e soluzioni
    3. La fornitura telematica dei dati da parte dell’Agenzia del Territorio
  11. Procedure di accertamento:
    1. Poteri dei comuni
      1. Richieste di informazioni al contribuente
      2. Accessi e verifiche
      3. Presunzioni semplici
    2. Accertamento
      1. Tipologia di avvisi di accertamento: modifiche introdotte dalla Finanziaria 2007
      2. Motivazione dell’atto
  12. Sanzioni ed interessi
  13. Le norme della Legge Finanziaria 2007 in materia di Tassa e Tariffa: il blocco del passaggio.
  14. Il nuovo modello di gestione dei rifiuti introdotto dal decreto ambientale (D.Lgs 152/06):
    1. Caratteri del sistema di gestione
    2. La tariffa per la gestione dei rifiuti
    3. Entrata in vigore e previsioni della Legge Finanziaria 2007
    4. Modifiche apportate dai decreti correttivi

- Ore 13,00 Pausa pranzo
- Ore 14,30 Ripresa dei lavori
- Ore 17,00 Chiusura lavori

Il Coffee Break gentilmente offerto dal Comune di Elmas

Prenotazioni

- al fine di garantire una migliore organizzazione, necessario inviare la propria prenotazione, entro giorno 23 novembre 2007 direttamente alla sede nazionale dell’Associazione:
- on line compilando la "scheda di prenotazione" direttamente dal nostro sito internet www.anutel.it (dove potrai, tra l’altro, conoscere quali Colleghi hanno prenotato)
- tramite fax - compilando ed inviando, al numero 0967.486143, la scheda di iscrizione.
- Segreteria eventuali informazioni relative alla partecipazione della suddetta iniziativa, potranno essere richieste alla sede anutel 0967 486494 oppure per e mail segreteria@anutel.it

Riferimenti

- www.webifel.it
- www.cittalia.it
- www.anutel.it


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Parole chiave associate


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Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/plugins/auto/escal/v3.79.33/public/parametrer.php on line 103

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/plugins/auto/escal/v3.79.33/public/parametrer.php on line 108

Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

evento a venire

Non di evento a venire

Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/legali.com/www/ecrire/inc/filtres.php on line 715


Sito realizzato con SPIP
con il modello ESCAL-V3
Versione: 3.79.33