Maurizio Lupi

 Approfondimento: che cos'è la Service Tax
Ottobre 16, 2013

Approfondimento: che cos'è la Service Tax

(Aggiornamento 16 ottobre) Dal 2014 entrerà in vigore il modello di tassazione comunale “federale” ispirato ai principi del federalismo fiscale, come approvati dalla Commissione Bicamerale appositamente costituita nella scorsa legislatura. Ecco un approfondimento.

 
AGGIORNAMENTO 16 OTTOBRE

LA NUOVA SERVICE TAX

La Service Tax nella #leggedistabilità
 
La nuova Service Tax «Vedo, pago, voto»
Con la Legge di Stabilità arriva finalmente il riordino del sistema di tassazione locale che pone l’Italia in linea con gli standard europei. Nel complesso l’operazione consentirà un alleggerimento del carico tributario sugli immobili pari ad 1 miliardo di euro. La cifra verrà infatti trasferita dallo Stato ai Comuni che dunque non subiranno perdite di risorse. Saranno i sindaci a decidere le modalità attraverso le quali applicare gli sgravi.
La nuova Service Tax avrà due gambe:

  1. La tassa che serve a coprire i costi del servizio di raccolta rifiuti (TARI). È calcolata in base ai metri quadrati o alla quantità di rifiuti e la versa chi occupa l’immobile.
  2. La tassa sui servizi indivisibili offerti dai comuni (TASI). È calcolata sul valore catastale ed è pagata dai proprietari. Nel caso di immobili affittati il conduttore partecipa per una piccola quota, tra il 10 e il 30%

Sulla prima casa al posto di IMU e TARES si verserà la tassa sui servizi municipali. Per la parte riferita ai servizi indivisibili, per il 2014 l’aliquota massima è fissata al 2,5 per mille. Per le altre proprietà immobiliari il Comune potrà riscuotere l’imposta relativa ai servizi indivisibili insieme all’IMU, ma la somma tra le due non potrà essere superiore alla cifra prevista applicando l’attuale aliquota massima dell’IMU. La Service Tax vuol dire piena autonomia: una tassa locale pagata ai Comuni per pagare i servizi dei Comuni.
 
Per il 2013 l’Imu sulla prima casa non si pagherà più e questo è un fatto. Dopo tanto tempo le famiglie italiane non pagano più una tassa perchè il governo l’ha tolta!
Come ha assicurato il premier Letta durante la conferenza stampa del Cdm, la Service Tax «non sarà un Imu mascherata».Vuole creare un meccanismo federale di responsabilità e non un sistema in cui i comuni erano solo esattori. “Pago, vedo, voto”, se il sindaco applica bene e in modo responsabile lo rivoto, altrimenti no.
 
La nuova tassa sarà:

  • Un’imposta sui servizi comunali che sostituisce la Tares
  • Sarà riscossa dai Comuni

E divisa in due parti:

  1. La prima per coprire il costo della raccolta dei rifiuti (che si paga in base ai metri quadrati)
  2. La seconda per i servizi indivisibili pagata dagli occupanti dell’immobili

 
La prima componente della Service Tax (Tari) sarà dovuta da chi occupa, a qualunque titolo, locali o aree suscettibili di produrre rifiuti urbani.
Le aliquote, commisurate alla superficie, saranno parametrate dal Comune con ampia flessibilità ma comunque nel rispetto del principio comunitario “chi inquina paga” e in misura tale da garantire la copertura integrale del servizio.
 
La seconda componente (Tasi) sarà a carico di chi occupa fabbricati.
Il Comune potrà scegliere come base imponibile o la superficie o la rendita catastale. Sarà a carico sia del proprietario (in quanto i beni e servizi pubblici locali concorrono a determinare il valore commerciale dell’immobile) che dell’occupante (in quanto fruisce dei beni e servizi locali). Il Comune avrà adeguati margini di manovra, nell’ambito dei limiti fissati dalla legge statale.
 
La capacità fiscale (cioè il gettito potenziale che i Comuni potrebbero ottenere dal pieno utilizzo delle facoltà di manovra fiscale sui loro tributi) sarà preservata, nel pieno rispetto del principio federalista dell’autonomia finanziaria di tutti i livelli di governo. L’autonomia nella fissazione delle aliquote sarà limitata verso l’alto per evitare di accrescere la capacità fiscale e quindi il carico sui contribuenti, applicando aliquote massime complessive.
 
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392 thoughts on “Approfondimento: che cos'è la Service Tax

Cominciamo con le domande:
1) perché dobbiamo pagare nella seconda componente gli sprechi della Pubblica Amministrazione in tema di illuminazione pubblica?
Questa sarebbe da togliere e far diventare responsabile chi spreca.
2) E’ vero che la service tax verrà pagata anche dagli affittuari?
Se si, non mi sembra corretto introdurre una nuova tassa.
3) Non pensi che una revisione della service tax sia doverosa; non puoi togliere l’IMU e introdurre una nuova gabella; non credi?

Cesella Gelanzèsays:

Bravo Maurizio
la gente ha bisogno di azioni positive e finalmente ne è arrivata una importantissima e attesa. La coerenza paga. Resta importante chiarire i contenuti della Service Tax a chi è bombardato dalla pubblicità di chi vuol far apparire l’abolizione dell’imu una banderuola del centro destra dietro cui si cela l’inganno

anna chirolisays:

Staremo a vedere. Intanto, avendo acquistato un box per togliere l’auto dalla strada (comportamento civile, o no?) mi trovo a pagare la tassa sui rifiuti del box! Ora si aggiungeranno anche i presunti servizi? (quali? che il vigile non fa neppure rispettare il passo carraio e c’è sempre da litigare con quelli che posteggiano davanti all’uscita!!)

Pasquale Messalisays:

Poiché i comuni sono quelli che più di tutti operano accendendo mutui su mutui, assumendo personale in eccesso per esigenze clientelari, al punto che le entrate fiscali non bastano mai a pagare le rate dei prestiti e le spese fisse e ricorrenti, la facoltà di aumentare la pressione fiscale a proprio piacimento sarà qualcosa di spaventoso. Perché non inserire norme di tutela delle tasche del cittadino?

Grazie per il bel commento,
Maurizio

smith vittoriasays:

… mi chiedo:
– i rifiuti da smaltire vengono prodotti dall’immobile o dalle persone che lo abitano?
… e allora, se sono da attribuirsi alle persone, perché la tassazione è sui metri quadrati?
… e poi: i pensionati [con il minimo di pensione] che abitano ancora nelle casse patriarcali, da sempre e in solitudine, dovranno pagare per chi ha avuto, invece, il dono di una move public housing???
Grazie! V.

Stefania DeRegissays:

Il risultato è buono, soprattutto per il fatto che è condiviso. L’unico dubbio che ho è che in merito alla tassa sui servizi si parla di parametri e percentuali ma come facciamo , come cittadini, a controllare che i soti dei servizi siano equi? Nel ” condominio” il bilancio e i costi sono palesi e sono verificabili; i bilanci delle società fornitrici dei servizi no! L’ASET di Fano è sanzionata dalla Corte dei Conti per i costi sostenuti per il personale, le consulenze ecc,ecc, Tutti costi che vengono ripagati con le tariffe. D’accordo sul principio ma come facciamo ad essere certi che i costi sono ottimizzati? A Fano, nella zona industriale le imprese pagano la TARES e poi smaltiscono i rifiuti autonomamente. Si dovrebbe stare sempre con l’avvocato davanti alla porta del sindaco ma costo per costo le aziende si portano via i loro rifiuti e vanno avanti.
E’ un paese dove produrre mi pare stia diventando un atto eroico. Grazie comunque per il lavoro che tentate di fare. Stefania De Regis – Pesaro

severino giovanninisays:

Caro Maurizio bene L’IMU ma è poca cosa i cittadini vogliono che tagliate i costi della politica,gli sprechi via il finanziamento pubblico ai partiti, gli stipendi dei parlamentari,la spesa pubblica improduttiva le auto blù,vendere tutte le aziende pubbliche,che servono solo per dare posti di potere ai trombati e incapaci della politica,dobbiamo pensare al lavoro per i giovani e a coloro che lo hanno perso ai pensionati con le pensioni minime che soffrono,queste sono cose importanti smettiamola di raccontare favole perché i cittadini non ci voteranno più sono stanchi delle promesse propagandistiche.Poi ti prego come coordinatore del PDL di noo mandare più in televisione ON. Lara Comi ci fa solo perdere voti fa solo il pappagallo del nostro presidente, lo danneggia soltanto. Grazie e buon lavoro ti seguo sempre con interesse.

fabio fratinisays:

Caro onorevole sono un operaio in cassa integrazione da 4 anni.La casa in cui vivo assieme ai miei genitori oramai anziani è di loro proprietà,un domani passerà a me.Quella casa una villettina di 150 metri quadri l’hanno costruita loro fisicamente con i loro risparmi come tante famiglie,ma soldi noi niente.E’ giusto pagare sempre per il valore degli immobili senza contare il loro reddito? Devo venderla.

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