Many Italians have paid one Tar 2017 excessive. This was certified by the Ministry of the Economy, noting that many Municipalities have unlawfully multiplied the variable portion of the waste tax to be applied to the total area of the property.
THE CLARIFICATIONS OF THE MINISTRY
Amount that is calculated only once, explains the Treasury in a circular, because "a different modus operandi on the part of the Municipalities would not find any regulatory support". The reason is "which would lead to adding up the variable portion as many times as there are appurtenances, unjustifiably multiplying the number of occupants of domestic users and by increasing the amount of the Tari".
In short, the Mef clarifies that by "total area of domestic users" it means the sum of the square meters of the house and related appurtenances (garages, garages and cellars). Therefore the variable quota must be applied to the total, not to the house and to the individual appurtenances.
REFUNDS AND APPEALS
Taxpayers who realize they have paid an excessive Tari can ask for a refund of the overpaid amount. As? First you need to send to the Municipality (or to the service manager) a registered letter with acknowledgment of receipt (or a certified e-mail message) requesting a recalculation and a refund within 30 days.
Then, if the Municipality does not accept the request, you have 60 days to challenge the answer in the Tax Commission. In the event that the administration does not respond at all, the term within which to appeal is extended to 90 days.
Finally, if the Tari refund is less than 3 thousand euros it is not necessary to be assisted by a lawyer: just pay a unified contribution of 30 euros.
