Following the Council of Ministers Thursday, February 3, was finally adopted on the fourth decree implementing the Law 42/2009 delegation: the decree on municipal federalism.
Following the declaration of "inadmissible" by President Napolitano, pursuant to paragraphs 3 and 4 of Art. 2 of L.42/09 fencing:
3. The legislative decrees referred to in paragraph 1 shall be taken on the proposal of Minister of Economy and Finance, the Minister for reforms to the federalism, the Minister for the simplification of legislation, the Minister for Relations with the Regions and the Minister for European policies, in consultation with the Minister, the Minister for Public Administration and Innovation and other Ministers in turn, qualified in matters covered by these decrees. The patterns of enactment, by agreement to stipulate in the Joint Conference pursuant to Article 3 of Legislative Decree 28 August 1997, No 281, are transmitted to the rooms, each equipped with technical report outlining the effects of the provisions brought from the same draft order on the net borrowing requirement, net borrowing of general government and public sector borrowing requirement, the reason that the Commission is of the opinion referred to in Article 3 and the parliamentary committees responsible for the consequences of a financial nature, within sixty days after delivery. In the absence of agreement within the period referred to in Article 3 of Legislative Decree 28 August 1997, No 281, the Council of Ministers shall approve a report is sent to the Chambers. The report refers to the specific reasons why the agreement was not reached.
4. Once the deadline for the expression of opinions referred to in paragraph 3, the decree may nevertheless be adopted. If the government does not intend to comply with the parliamentary advice, retransmits the lyrics to the room with his observations and eventuali modificazioni e rende comunicazioni davanti a ciascuna Camera. Decorsi trenta giorni dalla data della nuova trasmissione, i decreti possono comunque essere adottati in via definitiva dal Governo. Il Governo, qualora, anche a seguito dell'espressione dei pareri parlamentari, non intenda conformarsi all'intesa raggiunta in Conferenza unificata, trasmette alle Camere e alla stessa Conferenza unificata una relazione nella quale sono indicate le specifiche motivazioni di difformità dall'intesa.
il Ministro Calderoli effettuerà, nei prossimi giorni, la prevista Comunicazione alle Camere e così il Decreto sul federalismo Municipale sarà definitivamente vigente.
Per quanto riguarda le compartecipazioni, in addition to those already proven for some time about 30% of the proceeds from estate taxes (stamp duty, registration, mortgages, cadastral and special taxes) and the coupon on the dry, 21,7% in 2011 to 21.6% in 2012, is also taken to sharing? VAT. The novelty introduced in the last few days should guarantee the same expected revenue from that on? Personal income tax (estimated in? Order of € 2.8 billion) and will be a separate and subsequent decree of the Prime Minister to fix? Rate to be taken.
also extremely important news on buildings, where their owners for residential purposes, instead of being taxed under the progressive income surtax, will may opt for a substitute tax proportional (coupon dry) or by paying 21% if the form of contract is of type? free? or 19% if the rent is at market prices. The main effect is expected as the fight to the rents in "nro", through the emergence, remain the largest revenue to the municipalities. Not only that, but it is also planned for the block? Duration of? Of rent? Automatic adjustment of the fee, including that relating to? Istat for the update? Inflation.
The new IMU is to rely on second homes, the ICI will not return to the first house (center left with amendments in the Bicameral had requested the re-entry) may be pagata in due rate, non si applicherà a fabbricati di enti no profit e, su indicazione del singolo comune, ridotta per particolari tipologie di immobili
Importante anche la questione relativa alla lotta all'evasione fiscale, giacché il decreto stabilisce come il 50% dei
tributi recuperati verrà dato ai comuni e, allo stesso tempo, come le sanzioni per chi non abbia dichiarato le abitazioni fantasma verranno quadriplicate. Il 75% di tali ammende andranno ai comuni.
Il decreto fissa inoltre al 7,6 per mille l?aliquota per l?Imu, imposta municipale sul possesso a valere sulle seconde case e sugli immobili strumentali all'esercizio dell'impresa. Entrerà in vigore nel 2014, e prevede esenzioni for institutions of worship or nonprofit.
Also since 2014, the IMU will also set up secondary which will replace some of the main taxes now used in local government, such as TOSAP, the tax on billboards, the fee for the installation of billboards. No less important is the
? Tourist tax, which varies up to a maximum of € 5 for each night spent in a structure of municipalities and tourist sites; part of the proceeds received, after hearing the associations of being drafted? special regulations, will be used for expenditures on travel, including support for the accommodation themselves.
On the subject of additional personal income tax, the municipalities since 2011, will touch the? rate, unless it exceeds the? rate of 0.4%, as municipalities have already Padova 0.8% and even more so they can not harass taxpayers by increasing the rate itself.
Regarding equalization, is expected until 2013 as a fund balance will have to align the regional imbalances and how this, in 2014, will be replaced by a real equalization fund, financed by property taxes, and divided into two sections . Of these, one will be one devoted to basic functions to fully finance costs and standard requirements, and the second for non-core functions.
The new local tax che esce dal testo approvato dal CDM può essere velocemente sintetizzato nei macro punto sintetizzati qui di seguito nella tabella.
Analisi dei principali punti del Decreto Legislativo sul Federalismo Municipale
Cedolare secca
Resta la possibilità di scelta da parte del contribuente tra la disciplina vigente e la cedolare secca, per la quale viene introdotta la doppia aliquota del 19% per contratti a canone concordato e 21% a canone libero.
Sospensione dell?aggiornamento del canone per chi optasse per il regime della cedolare, anche se prevista nel contratto.
La quota di gettito del tributo devoluta ai Comuni delle Regioni a statuto ordinario è equal to 21.7 per cent for? 2011 and to 21.6 percent with effect from? year 2012.
Additional income tax may be increased in municipalities that applied, to date, a? Rate below 0.4%, while those who had not yet established the? Use, you can do, but until to a maximum of 0.4%, with a maximum annual increase to 0.2%. Two months after
? Entry into force of the decree will release the mayors? Additional: not only, but the mayors, in fact, can begin to resolve the adjustments even in the absence of the specific decree.
Set Purpose
L? Of additional 0,5 per mille sulla base imponibile Ici può essere applicata per la realizzazione di diverse tipologie di opere, la sua durata massima è estesa a dieci anni, e il gettito derivante potrà finanziare il 100% dell?opera.
Il tutto dovrà essere disciplinato da apposito regolamento da emanarsi entro 60 giorni e, nel caso in cui l?opera non venga completata, il gettito acquisto dovrà essere restituito ai contribuenti.
IMU sul possesso
In vigore dal 2014, presupposto d?imposta immobili diversi dalla prima abitazione ed aliquota allo 0,76%. Nel caso in cui l?immobile sia locato, il valore è fissato allo 0,38%. L?imposta sostituisce l?ICI e assorbe anche l?Irpef sui land income.
At the discretion of the municipality to increase / decrease by 0.3%, or 0.2% if the? Property is located.
stay
Set Up to a maximum of 5? per night applies to the provincial capitals, tourist resorts and unions of municipalities in favor of conservation policies of local public goods or services. The criteria with which the? Duties will be handled will be established by special regulations.
IMU secondary
The new tax, now be adopted by resolution of the City Council and not, as a first version, with a referendum among the citizens, shall enter into force in 2014 and brings together various local taxes now used, which TOSAP, Cosap, municipal tax on advertising.
Sharing VAT
E? The novelty introduced in the last days of analysis of the decree. L? A quota of? Iva, in fact, equivalent to 2% of personal income tax revenue does not represent an additional burden on taxpayers. L? Allocation will be based on VAT receipts by province, and taking account of population for each municipality, but only the first application.
