PROGETTO IL FEDERALISMO FISCALE E LA PARTECIPAZIONE DEL COMUNE ALL’ACCERTAMENTO TRIBUTARIO
PREMESSA
La situazione dei Tributi per gli Enti Locali prima dell’ entrata in vigore del decreto sul Federalismo Municipale
N. Tributi, canoni, compartecipazioni e addizionali Normativa di riferimento
1 Imposta comunale sugli immobili (Ici) Artt. 1-18 del Dlgs 30 dicembre 1992, n. 504; art. 1, del Dl 27 maggio 2008, n. 93, convertito, con modificazioni, dalla legge 24 luglio 2008, n. 126, che ha disposto l’esenzione per l’abitazione principale
2 Imposta comunale sulla pubblicità e diritto sulle pubbliche
affissioni (ICP/DPA) Articles 1-37 of the Decree of 15 November 1993 No 507
3 fee for the occupation of public spaces and public areas of the municipalities (TOSAP) Articles 38-57 of Decree 15 November 1993, No 507
4 fee for occupation of public spaces and areas (Cosap) Article 62 of Decree 15 December 1997, n. 446; the Cosap, to assets that have been recognized by the Constitutional Court Judgement No 64, March 14, 2008, may be imposed as an alternative to TOSAP
5 fee for disposal of municipal solid waste (Tarsu) Articles 58-80 of Decree 15 November 1993, No 507
6 Environmental Health Fee (Tia) Article 49, paragraph 1, of Legislative Decree 5 February 1997, No 22, the Constitutional Court, the sentence no 238, 24 July 2009 has recognized the nature of taxation. The Legislative Decree 22 of 1997 was repealed by. Decree 264 of 3 April 2006, No 152. Article. 238 of the latter provision states that "to the enactment of the regulation referred to in paragraph 6 and to the fulfillment of obligations for implementation of the tariff shall continue to apply the discipline regulations"
7 Fee for municipal waste management (Tia ) Article 238 of Legislative Decree 3 April 2006, No 152
8 Sets of purpose for the construction of public works
(its object) Article 1, paragraphs 145 to 151 of 27 December 2006, n. 296; for the regulation of tax
you apply the existing provisions of Canon 9 Ici
to authorize the installation of public transport-market (CIMP) Article 62 of Decree 15 December 1997, n. 446; the CIMP, which may be imposed as an alternative to its municipal tax on advertising, has been recognized as a fiscal nature with the ruling by the Constitutional Court No 141 of 8 May 2009
10 fee or charge for services relating to the collection, removal-tion, purification and discharge of water (CARS) Articles 16 and 17 of the Law of 10 May 1976 No 319, from October 3, 2002 no longer has a fiscal nature, following the repeal of paragraphs 5 and 6 of art. 62 Decree of May 11, 1999, No 152, made by art. 24, comma 1, lett. a) del Dlgs 18 agosto 2000, n. 258
11 Tassa per l’ammissione ai concorsi Art. 1 del Rd 21 ottobre 1923, n. 2361
12 Contributo per il rilascio del permesso di costruire Art. 16 del Dpr 6 giugno 2001, n. 380
13 Diritti di segreteria Art. 40 della legge 8 giugno 1962, n. 604
14 Addizionale comunale all’Irpef Dlgs 28 settembre 1998, n. 360
15 Addizionale comunale all’accisa sull’energia elettrica Art. 6 del dl 511/1988, convertito dalla legge 20/1989
16 Addizionale comunale sui diritti di imbarco Legge 24/12/2003, n. 350 (art. 2, comma 11)
17 Addizionale per l’integrazione dei bilanci degli Enti comunali di assistenza Istituita dal Rdl 2145/1937, convertito dalla legge 614/1938, e integrata dall’articolo 1 della legge
1346/1961; dall’anno 1996 è stata devoluta ai Comuni, in sede di riscossione mediante ruolo della Tarsu, dall’articolo 3, comma 39, della legge 549/1995. A seguito dei provvedimenti “taglialeggi” e “salvaleggi”, a oggi risulta in vigore il Rdl 2145/1937 e l’art. 1 della legge 1346/1961, mentre è stata abrogata la legge di conversione n. 614 del 1938
18 Compartecipazione comunale al gettito Irpef Art. 1, comma 189, della legge 27 dicembre 2006, n. 296
IL NUOVO DECRETO SUL FEDERALISMO FISCALE
Il nuovo provvedimento in materia di federali¬smo fiscale municipale contiene alcune importanti disposizioni dirette a raffor¬zare la capacità di gestione delle entrate comunali, non¬ché a incentivare la parteci¬pazione dei Comuni all’atti¬vità di accertamento tribu¬tario.
A tal fine è assicura¬to al Comune interessato il maggior gettito derivante dall’accatastamento degli immobili finora non dichia¬rati in catasto ed è elevata al 50% la quota dei tributi statali riconosciuta ai Co¬muni ai sensi dell’articolo 1, comma 1, del Dl 203/2005, convertito, con modificazioni, dalla legge 248/2005.
La quota del 50%, in particolare, è attri¬buita in via provvisoria an¬che in relazione alle som¬me riscosse a a non-de ¬ rspecificrequirements.
is postponed, however, to the deter ¬ mination Dm Economy of how to recover the amounts at ¬ tributed to the municipalities on a provisional basis and refunded to the taxpayer to any export license.
Individual municipalities also are granted access, if ¬ ¬ accordance with the rules established by decision of the Director of ITL ¬ revenue agreement with the State Conference - Cities and Local Authorities, the data contained in 'register for tri ¬ butaria:
a) contracts locazio ¬ it and all other in ¬ formation regarding the possession or possession of property situated in its territory;
b) the administration electricity, servants ¬ zi water and gas for buildings located in its territory;
c) persons who are resident in the pro ¬ own territory;
d) persons engaged in the same active ¬ Tano ¬ TA self-employment or business.
The municipalities shall also ensure that access to any Rato ¬ ¬ in the public database, ¬ Mitat them to present property or to persons domiciled in tax policy which may be relevant to control tax evasion state representative or local taxes .
Even in this case ¬ am, how is ac ¬ ¬ bilite process should be by decision of the Director of the revenue agreement with the State Conference - Cities and local governments. For
ga ¬ tee to achieve the above objectives, it is optimal to be covered is the integrated information system of the fi ¬ ¬ national scale, in agreement with Anci, there ¬ with data relative to local taxation, to the tut ¬ Com ¬ tions to assure the data, information and services needed to manage it ¬ ¬ nents of the new charges concerning their municipal tax and the second one ¬ ria.
The tax information system must ensure, however
interchange of data on the effect ¬ vo use of property, with particular reference to the underlying land, to ¬ the declarations submitted by taxpayers, the contract you ¬ lease and contract administration.
The integrated pre ¬ visions of countering tax avoidance and evasion, finally, com ¬ tion with the forecast, a de ¬ 1 ˚ run from April 2011, that the minimum and maximum administrative penalty provided for 'failure to comply with reporting obligations to the Agency's offices in the territory of buildings and changes of cross-border or destination of the same set, re ¬ spectively, from the Arctic ¬ 28 and 20 of them converted Rdl 652/1939, modified with ¬ tions, the law
1249/1939, are quad ¬ ed with 75% of the amount of penalties it imposes ¬ you, however, will be donated to the municipality where the property is situated concerned ¬ Sato.
PARTICIPATION The municipalities may participate in the investigation seems fisca ¬ ¬ ¬ directly or through companies and entities at par ¬ ¬ pated specially Inca ricati to sup ¬ port the activities of tax controls on municipal taxes. In other ter ¬ mini, where the Co ¬ mune does not have the necessary structure for acts ¬ Vare activities of tax control, or in cases in which it is necessary to complement existing structures in the work inspectors ¬ tions, is given their chances di agire attraverso società o enti da essi partecipate, dotate delle necessarie pro¬fessionalità ed esperienze nel settore.
I controlli fiscali ai quali i Comuni sono chiamati ad interagire con l’agenzia del¬le Entrate, riguardano i principali tributi erariali quali, a titolo esemplificati¬vo, l’imposta sui redditi, l’imposta sul valore aggiun¬to, l’imposta di registro e catastale. L’obiettivo è quello di scovare i valori imponibili sottratti al fisco, sia dall’evasore totale e sia da chi elude parte delle im¬poste erariali dichiarando una ricchezza imponibile minore di quella realizzata. In particolare, è possibile procedere alle verifiche fi¬scali utilizzando le banche dati del Comune relative ai tributi locali e alle prin¬cipali entrate patrimoniali, al fine di conoscere ad esempio:
a) la situazione immobi¬liare del contribuente (uni¬tà immobiliari possedute e utilizzate come prima casa, a disposizione ovvero per usi diversi) e il numero del¬le utenze attivate (a propo¬sito della tassa di smalti¬mento, del canone di occu¬pazione - passi carrabili - delle utenze idriche). Attra¬verso questo dato, ad esem¬pio, è possibile verificare indirettamente le unità im¬mobiliari in locazione o strumentali all’esercizio di attività professionali o in-dustriali. Ancora, è possibi¬le individuare le unità im¬mobiliari oggetto di condo¬no edilizio o quelle che non sono state mai dichiara¬te ai fini delle imposte era¬riali;
b) la situazione redditua¬le dichiarata ai fini dell’ac¬cesso ai servizi dell’ente previa corresponsione di ta¬riffe agevolate;
c) la dimora abituale del contribuente ai fini del cor¬retto recapito delle comuni¬cazioni personali.
Accanto alle informazioni tributarie disponibili dagli incroci dei dati presenti nel¬le banche dati dei diversi tributi locali, il Comune può mettere a disposizione degli uffici delle imposte dirette e degli uffici provin¬ciali del territorio anche le notizie reperite nel corso di accessi, ispezioni e veri¬fiche presso i contribuenti come, ad esempio, in meri¬to alle notional resident natural persons and legal ¬ that the renovation of buildings, buildings loca ¬ you without a contract and im ¬ mobile users registered to persons other than the owner or user pro ¬ ¬ re. Fundamental Finally, the information can be processed by the Com ¬ ¬ tion in its recovery phase, as to the fairness of the tax codes and VAT numbers compared with data, corporate headings, namely compliance and actual location of residence or ¬ usual or notice of registered office. Other information can be supplied with re ¬ ¬ look to the assets owned by companies with regard to possible enforcement actions already taken intra ¬.
In any case, informa ¬ tion aimed to recover ro ¬ ¬ he evaded tax evasion and they must re ¬:
a) prepared in terms of reporting structure ¬ you, meaning those positions subjective look at the re ¬ ¬ which are recorded and Vati reported acts, events and shops so quivocabile ¬ ine, and thus sen ¬ za uncertainty and the need for further processing, it will highlight ¬ evasive and elusive behavior. To this end, objective form of communication to ¬ ¬ to the Internal Revenue Service the name, the code ¬ ce tax or VAT. For the municipalities, in addition, the situation symptomatic of elusive phenomena, deb bono ¬ ¬ my shadow cover the economic use Real Estate in King of ¬ ¬ ve tax evasion relative;
b) represented in structured arches ¬ there with prizes ¬ ¬ tion reference to the assets you real estate, already subject to final determination for the purposes of local taxes, such as ICI and Tarsu.
should finally underline that under the linear ¬ ¬ but with 5, Article 18 of Decree 78/2010, the participa ¬ tion of the Community to the CT contrast all'evasio ¬ ¬ it is reported, as well al-l'accertamento tax, than to an ¬ contributory.
ACTIVITIES For the purposes of the participation of municipalities all'accertamen ¬ to the incomes of natural persons, Presidential Decree 600/1973, Article 44 lays down rules for the procedure. In par ¬ ticular, it is expected that the agen ¬ aunt of Revenue makes available to the municipalities the tax returns of taxpayers in their returns ¬ teeth. The offices of the Agency of revenue, ¬ before the issuance of notices of assessment under Article 38, paragraph 4 and following the same Presidential Decree No 600, if you send a signaling ¬ municipalities to address the taxation of income subject ¬ jets. The commune of residence
fi ¬ scale of the taxpayer, or the consortium to which the same part I ¬, ¬ UF Office report of direct any de ¬ integration of the elements contained in the declarations submitted by individuals, then ¬ Cando facts, figures and major element ¬ you and provide all appropriate documentation to substantiate at ¬ ta. Data, facts and relevant information, may ¬ be reported by the City are also in the case of omission of the declaration. The City of domi ¬ ¬ contribuen cilium tax you, with reference to pre ¬ those investigations, common ¬ ca, within sixty days from the receipt of the alert ¬, each ele ¬ ment in its possession relevant to determining the red finger ¬ total. The Com ¬ it for the requirements provided for therein may require data and information to Administer ¬ tions and public bodies that must respond to re ¬ charge.
For completeness, the reference in Article mo ¬ 38, paragraph 4 and following the Presidential Decree 600/1973, discipline ¬ the investigation summary, concerns the activities of the office ¬ ¬ control that integrates with the formal declaration ¬ rations and is based on high ¬ ments and factual sure, intended to allow the brief to determine the overall net income of the taxpayer in relation to ¬ ¬ ¬ vo tion to the content of such inductive elements and circus ¬ rooms, when the total net income to satisfy ¬ bile differs at least one quarter of the declared Rato. This is without prejudice to the taxpayer with the ability to demon ¬ ¬ strate, even before the notification of the investigation ¬ tion, the most red finger ¬ ¬ determined or determined nabil brief is co ¬ stablished in whole or in part exempt from income or from income will be subject ¬ to withholding as a tax. The amount of income itali and the duration of their possession de ¬ ¬ do Vono proven by suitable documentation.
verification with paragraph 1 of Article 333 Arti ¬ ¬ ria Budget Law for 2005, is the ability to recog ¬ nized En ¬ ¬ you ask the local agency of the Territory of the province of belonging ¬ za ¬ partial revision of the class of units im ¬ ¬ ta free movable property located in micro-zones for which the ratio of the average market value identified on the basis of Presidential Decree 138/1998 and the corre ¬ you average value of land for the purposes of the ICI ¬ (cadastral cor ¬ cannot) deviates significantly from the analogous rap ¬ ¬ tively port on the insistence of me ¬ ¬ tional microzones com.
By paragraph 336, the e ¬ Article 1 of the budget for 2005 was also regulated that the Government declines ¬, where ¬ sure not the presence of buildings owned by private non ¬ clarified in or register the existence of situations may no longer be consistent with Class I land no changes to building codes, are required to re ¬ ask the holders of rights on real estate unit re ¬ ¬ it concerned the presentation of required (duly documented) to ag ¬ day, which should be compiled in accordance with the Rules of Finance in Dm 701/1994.
The above ¬ liar real estate unit, must be iden ¬ tified by the municipalities on the ba ¬ if the finding of suitable elements, such as, you ¬ ter example, those found in the archive municipal building, in the area of \u200b\u200bchive ¬ com ¬ mercial municipal licenses, or verbal assessment of building violations, the mapping technique, the spatial image.
In this context, to be objective in dealing ¬ ¬ by the Agency of Natural Resources, re-spectively:
a) private residential units ¬ cerned that have been integral to building work that led to permanent changes in land use, or an increase estimated at less than ¬ 15 per cent in the previous market value to ¬;
b) the construction of new private housing units I have not been reported in ¬ ¬ ed am;
c) buildings that I know ¬ no free pass from the category of those subjects you to ¬ taxation;
d) the private residential units which is of the highest class prescribed for the category of belonging ¬ appliances, except for interventions in building on immo ¬ ¬ Bili justifying the mu ¬ ed ¬ tion of the category in other distal most valuable original (marked ¬ mind for the ultra-popular type of housing and rural restructuring in the presence or redevelopment you ¬ cally significant). In any case, I except to the extent they are applicable to the modal ¬ ¬ TY class draws you in Article 11, paragraph 2, of Decree 70/1988, to convert ¬ with changes in the law 154/1988.
must, however, be considered outside the scope of appli ¬ cation of activities certainly provided us ac ¬ ¬ Treaty paragraph 336, both public goods (in other words those
domain property of the domain necessary and it ¬ ¬ acci dental belonging to the state or to local governments under public ownership) and both properties that foreign I know the series, ¬ pra exposed, have a pension:
a) not consistent with the cor ¬ ent values \u200b\u200bof real estate market, came as a result of inter ¬ ¬ to mutations in the urban fabric and construction that have produced a varied ¬ tion of the same inhomogeneous values \u200b\u200band those from a neighboring microzone;
b) clearly deviates from quell'attribuita adjacent to residential units at all similar to consisten ¬ za, building type and to mere ¬ position.
In the latter two cases, the recalculation of the annuity units securities may be im ¬ ¬ ta work with the excep ¬ tional procedures set their mind Article 1 ¬, ¬, but with 335 of Law 311/2004, on the possibility given to local authorities to require the agency of the Territory ¬ ¬ ¬ za belonging to the province of the partial revision of the class of the unit im ¬ ¬ ta free movable property located in micro-zones for which the ratio of the value Average market ¬ ecutions under Presidential Decree 138/1998 and the corresponding average value ¬ you register for the purposes of the ICI ¬ (cadastral cor ¬ cannot) deviates significantly from the analogous rap ¬ ¬ tively on the port the entirety of microzones com ¬ tional.
CONTROLS
Always with the aim of achieving greater equity for tax purposes and, more importantly, to counter circumvention and / or tax evasion, was pliata ¬ am the type of documents in which the market should be independent ¬ tax number. In particular, Article 332 paragraph 1 of the Finance Act 2005 was born the obligation of the governing ¬ ¬ is relatively words:
a) in the initial reports of activities submitted to the uncle ¬ ¬ ¬ stop shop comuna the building, the resi ¬ you to build and other acts in their building, ade ¬ de ¬ Guanda the provisions of decree No. 605 of 1973 to the new rules of construction;
b) all contracts with ¬ proximation the delivery of public services,
c) extending the current forecast hour for the contract to supply electric power, including those relating to the provision of telephone services and water and gas.
is also planned to go from obli ¬ 1 ˚ ¬ open the 2005 to communicate to the tax office ¬ cadastral data identifying the properties in which it delivers ¬ to the public service in order of controls on proper application of the cor ¬ ¬ I / fees and local tribes.
cadastral data systems must be identified ¬ I ¬ USER declared by you based on what appears to acts of urban construction land or land cadastre ¬ ni. The cadastral data as co ¬ nicated by the taxpayer must be obtained from ¬ institutions, organizations and companies that enter into the relevant sections of users with ¬ ¬ at the time of signing, with an indication that the case with ¬ in the same information are said to be ¬ you, subject to such only in connection with the renewal or the modificazio ¬ I hereof.
operational development of the project
We created a pool of professionals with cross taxation they will work in the following format:
References regulations:
- Article 44 of Presidential Decree of 29 September 1973, no 600, as amended and supplemented
- Article 1 of Decree-Law of 30 September 2005, no 203, with amendments, into law December 2, 2005, No 248.
- Measure of the Revenue Agency of December 3, 2007, published in the Official Gazette No. 292 17/12/2007- Effective December 17, 2007
- Articles 18 and 19 of Decree Law No 78, May 31, 2010, converted with amendments into law July 30, 2010, No 122.
activities with participation of local authorities, the Inland Revenue, the Financial Police, the Social Security Agency of the territory, aimed alla segnalazione di elementi utili ad integrare i dati contenuti nelle dichiarazioni dei contribuenti per la determinazione di maggiori imponibili fiscali e contributivi, sono realizzate per il tramite del Consiglio tributario comunale, la cui istituzione è resa obbligatoria dalla norma di che trattasi.
Il Consiglio tributario è istituito con regolamento deliberato dal Consiglio Comunale e deve essere informato alle seguenti linee guida:
1. numero dei membri e loro profilo professionale, oltre allo schema base del funzionamento del Consiglio stesso: presidenza, deleghe, numero minimo degli incontri, ecc.;
2. determinazione delle metodiche di interfaccia e di comunicazione con gli Uffici comunali, anche attraverso una specifica risorsa – articolata a seconda delle disponibilità e del progetto obiettivo di cui al punto successivo;
3. definizione delle modalità di interrelazione tra le Unità Operative dell’Ente con un progetto obiettivo per la specifica dei tempi e dei modi di acquisizione e di
4. trasmissione dei dati e degli elementi utili, oltre che del sistema incentivante correlato a tali attività;
5. individuazione dei metodi di accordo con l’Agenzia delle Entrate, la Guardia di finanza, l’INPS e l’Agenzia del territorio;
6. stesura di una bozza di convenzione da sottoscrivere con gli Organi dello Stato recante le modalità previste dalla lettera b) the fifth paragraph of Article 18 and the twelfth paragraph of Article 19 of Decree 78/2010.
The administrative function of the Local shall have regard to raise the revenue needed for the territorial government and social spending. To overcome these difficulties, the municipalities shall promote an integrated and progressive taxation on land and eliminating, thus, the multiple inequalities, always present, in addition to derive more revenue.
Municipalities, in this process, they can not give up the role of activating all the paths of integration in the interest of the functioning of its services and, therefore, citizens. The draft contribution to the establishment
Tax is based on the rule related to the knowledge of the territory of the Local, identifying and implementing the procedures for participation in the investigation of the City according to the Memorandum of Understanding Common-Inland Revenue.
The project phases are divided into two modules.
MODULE
produces a report of the planning process articulated with the evidence of the individual being treated, the Gant and time schedule of activities, in addition to the guidelines of the information campaign.
a) Analysis of the regulatory framework in force and the agreement with the Agency Revenue
b) Identification of areas of tax contribution to the establishment
c) Identification of operational tools and procedures for assistance in the different areas covered
d) Determination of the functional ability of resources and definition of roles through an internal protocol that determine the duties and responsibilities, in addition to the incentives provided by the regulations where
e) Preparation, presentation and discussion of the Council Regulation Tax
f) Definition of the information campaign, politically strategic research and obtaining consent
g) Editors project, presentation, discussion and finalizing the second directions and requirements of the City.
II MODULE
previews the activation of the path with priority areas identified by the project that are more profitable synergies from the collaboration carried out anti-avoidance tax authorities and municipalities. It materializes in the assistance and advice for the acquisition of information available for the purposes of the investigation.
The likely subject of the checks will show exhibitors in trade and professions, figures without VAT, activities other than that declared, non-commercial entities with gainful employment, property, construction and real estate, owners or holders of real rights of enjoyment of units different properties to the main house, a notional resident abroad.
The two modules can be purchased separately.
The project and / or settlement of the Council Tax may be shared with other municipalities in combination.
