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Home Tributi locali Consulenza sulla fiscalità tributaria TARSU: STESSA TARIFFA PER ABITAZIONI E STANZE D'ALBERGO
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TARSU: STESSA TARIFFA PER ABITAZIONI E STANZE D'ALBERGO PDF Stampa E-mail
Tributi locali - Consulenza sulla fiscalità tributaria
Martedì 15 Dicembre 2009 21:44
La Commissione Tributaria Provinciale di Lecce con Sentenza  n. 893/5  emessa nel mese di ottobre 2009, si è pronunciata in merito alla TARSU. La TARSU costituisce la Tassa sui Rifiuti  e viene calcolata in base ai metri quadrati di superficie disponibili per abitazioni, box, cantine, alberghi ecc. ecc.  La sentenza in oggetto ha stabilito che per quanto riguarda  le camere d'albergo, queste devono scontare la stessa tariffa, applicata sulle abitazioni civili.
In questo modo viene uniformata la disciplina delle abitazioni civili alle camere e corridoi delle strutture alberghiere in quanto entrambe le tipologie presentano una stessa potenzialità nel produrre rifiuti. La tariffa differenziata viene quindi prevista solo per ristoranti, sale colazioni, bar e in genere  tutti quei luoghi compresi nelle strutture alberghiere che invece producono rifiuti in quantità superiore 



 

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