My Dog Has New Spots On His Skin

Lack of ATO to determine the rates for the waste disposal service

The Sec. VI of the Tax Commission of Catania declared the nullity of TIA invoices for waste disposal service carried out by ATO sulla base dell'incompetenza di quest'ultime a determinare le tariffe.
Compito che invece spetta inderogabilmente ai Comuni ed in particolare ai Consigli Comunali.
Di seguito la sentenza:

REPUBBLICA ITALIANA
IN NOME DEL POPOLO ITALIANO
LA COMMISSIONE TRIBUTARIA PROVINCIALE DI CATANIA

LA SEZIONE 06 riunita con l'intervento dei Signori:

VITELLIO DOTT. ITALO Presidente
VERGA DOTT. VINCENZO Relatore
RAMPOLLO DOTT. FLAVIO Giudice
Reg. gen. N. 0000/08
Udienza del 30.09.2008 ore 09:00
Sentenza n. 805/6/2008
Pronunciata il 30.09.2008
Depositata in segreteria il 14.10.2008

Con atto depositato il 14.3.2008, CAIO proponeva ricorso avverso la fattura Tia n. 2007 00000000 del 15.11.2007 per euro 271,80, relativa al conguaglio, periodo di riferimento 1.1.2004-31.12.2005, emessa dalla Serit Sicilia Spa per conto dell'ATO CT 3 " Simeto Ambiente S.p.A", riguardante il servizio di raccolta dei rifiuti solidi urbani, chiedendone l'annullamento. A sostegno della domanda il ricorrente deduceva: 1) la nullità degli atti impugnati perché la disciplina generale della T.I.A. non poteva che ascriversi alla competenza del Consiglio Comunale; 2) la violazione dell'ari. 49 del D.Lgs. n. 22/97 e del D.P.R. n. 158/'99; 3) incompetenza istituzionale della Serit. L'ente impositore non si costituiva in giudizio. All'odierna udienza camerale, la Commissione poneva decision in the appeal.

GROUNDS

In the opinion of this Commission must be upheld on appeal, based appalesandosi the main reason for opposition, as this is beyond doubt the powers of the CT 3 "Simeto Spa Environment." the power to determine the level of fee for service.
Indeed, under Article surrichiamato. 49 of Legislative Decree no. 22 / '97, as amended by Law No. 488 / '99 ... costs for services related to solid waste management and waste of any kind or origin lying on the streets and public areas or subject to public use are covered by the municipalities through the establishment of a tariff ... . Composed a portion determined in relation to the essential components of the cost of the service ... and a share compared to the quantity of waste delivered. The rate is determined by local authorities, including in relation to the financial plan of operations for the service.
With this legislative provision, it clearly has been allocated to municipalities a specific function, arguably of a public nature, which addresses specifically the determination of the tariff-related accomplishment of a collective service, according to which the same in the absence of prediction rules, equivalent to that of the source attribution, can not give up through the exercise of power without undermining the legitimacy del proprio operato e di ogni provvedimento consequenziale.
A conferma della giustezza di tale principio va richiamata la giurisprudenza del Consiglio di Stato, secondo cui il potere di delega, in quanto altera l'ordine delle competenze degli organi abilitati ad emettere atti con efficacia esterna stabilite con atto normativo primario o secondario, necessita di un supporto normativo di valore almeno pari a quello attributivo della competenza ordinaria, in quanto diversamente opinando si renderebbe arbitra l'Amministrazione di spostarla caso per caso, e senza alcuna previsione di limiti aggettivi e soggettivi, con l'effetto di privare l'amministrato delle garanzie che sono insite nelle attribuzioni di uno specifico organo. Nel caso in esame, ad avviso di questa Commissione, le delibere commissariali e consiliari sulle quali ATO CT 3 fonda la propria legittimazione ad istituire le tariffe per il servizio, determinandone l'entità, sono da considerarsi illegittime perché adottate in assenza di disposizione di legge che le autorizzassero e devono essere disapplicate a norma dell'art. 5 della legge 20-03-1865 n. 2248, ali. E, secondo cui il giudice è tenuto ad applicare gli atti amministrativi ed i regolamenti generali e locali in quanto siano conformi alle leggi.
Tale convincimento trova conforto nell'impugnazione proposta dal Commissario dello Stato avverso l'art. 11, comma 1°, della legge regionale n. 17 del 2004, che esplicitamente assegnava alle Società d'Ambito la competenza a determinare the disease, on the ground that the provision adopted was incompatible with art. 49, 8 th paragraph, of Legislative Decree no. 22 / '97, which gives local authorities the power to determine fees for this service. Following that appeal, Notis, the regional law that was published in the GURS No 31/12/2004 56 without the rule cited above, pursuant to which, therefore, never entered into vigore.Non is argued that, even if the sentence recently handed down (No. 52 of 2008), the Regional Administrative Court, a branch of Catania, has recognized the competence of the ATO to determine the Company tia
According to the ruling in truth, had taken place actual transfer function with relative change in the ownership of the power that moves by the city, administratively, in the hands of the public body specifically established. The transfer of functions, in the opinion of a branch of Catania in the TAR, it was made legitimate art. 1 b DL 07/02/2003 n. 15 (converted into Law 04/08/2003 n.62), who, to address the unique persistent and urgent need to overcome the environmental emergency, had expressly confirmed the various decrees of the President of the Council of Ministers issued in this regard between the 1999 and 2002, the appointment of the President of the Sicilian Region and the powers delegated to the Commissioner and the skills that OM May 31, 1999 n.2983 del Ministro dell'Interno delegato per il coordinamento della protezione civile, nonché le ordinanze di protezione civile ed i conseguenti provvedimenti emanati in regime commissariale, sul territorio nazionale, inerenti alle situazioni di emergenza ambientale e relativamente allo stato di inquinamento delle risorse idriche nel settore dello smaltimento dei rifiuti solidi urbani, speciali e speciali pericolosi, in materia di bonifica e risanamento ambientale dei suoli, delle falde e dei sedimenti inquinati, nonché in materia di tutela delle acque superficiali e sotterranee e dei cicli di depurazione.
E' stato rilevato nella sentenza che con l'O.M. n. 2983 del 31-05-1999, era stata conferita al Commissario Delegato, ai fini dell'esecuzione del mandato, la potestà di derogare, ove necessario, ad una serie di norme, in esse compreso l'art. 32 della legge 09-06-1990 n. 142, come recepito dalla legge della Regione siciliana 11-12-1991 n. 48, articolo riguardante le competenze dei Consigli comunali, tra le quali rientrava l'istituzione e l'ordinamento dei tributi e la disciplina generale delle tariffe per la fruizione dei beni e dei servizi.
Ad avviso di questa Commissione, però, contrariamente a quanto affermato dal T.A.R., Sezione staccata di Catania, non può fondatamente ritenersi che con l'O.M. suddetta sia stata conferita al Commissario Delegato la potestà di derogare alla competenza dei Consigli comunali in materia di istituzione ed ordinamento dei tributi e di disciplina tariffs for the purchase of goods and services, including art. 32 paragraph 1 letter. g) of the Act cited above. Article. 15 of the aforementioned Ministerial Order, in fact, provides that the Commissioner may delegate to derogate from a set of rules but in accordance with general principles of law. It is certainly not consistent with the principles of the Order who generated the municipal entity to delegate its powers within society on the government of taxes and the regulation of tariffs for the use of goods and services.
can not be considered decisive, the inclusion of Article. 32 in the above-mentioned rules waived pursuant to art. OM No 15 2983 of 1999, as well as the considerations for the fact that Article. 32, beyond the competence of municipal councils in the above-mentioned matters, provides that the same advice for a variety of arts, for which no legal obstacle to prevent the derogation. So it is true that Article. 15 of the Ordinance mentioned above does not include the right to derogate. 49 of Legislative Decree No 22 / '97, according to which the tariff for waste disposal is determined by local authorities.
Nor does recall, as it does in some ways the TAR in the above sentence, the Legislative Decree No 03/04/2006 152 (Environmental Regulations) is not applicable in this case because not yet in force. Article. 238, 6 th paragraph, of Legislative Decree referred to above, in fact, provides that, within six months from the date of entry into force of Part IV of the decree, the Minister for the Environment, in consultation with the Minister of Production Activities, after consulting the Conference of State regions and autonomous provinces of Trento and Bolzano, the qualified representatives of the economic and social interests in the Economic and Social Council for the environmental policies and stakeholders, would be governed by special regulations on the basis of general criteria that define the components of costs and the price is determined. According to the same article, the price would be determined by the scope of authority within three months from the date of entry into force of this Regulation (Article 238, paragraph 3) and until the adoption of the Regulation and to the fulfillment of obligations for implementation of the tariff would continue to apply the discipline regulations.
Furthermore, the thesis adopted by this Commission is reflected in the judgments of the Regional Administrative Court of Sicily, the first section (see the judgments to 2290 / '07e2995 / '07).
With these rulings, the Regional Administrative Court, its specifications, as decided by a branch of Catania, held that, pending the entry into force of the D. Legislative Decree No. 152/2006, the power to determine the fee for the collection and disposal of waste lies with the City Council. To that end the Administrative Court Regional reached the judgments referred to above recital: the legislature, with the art. Paragraph 49 of Legislative Decree No 8 ° 22 / '92, had expressly provided that the tariff was determined by local authorities, that even according to the DPR 158 / '99 "the local authority determines the rate" on the basis of the financial plan, which the opposing argument does not help the reference to the various orders issued by the President of the Region - the Extraordinary waste emergency, which, moreover, the ' No OM 2983 of 05.31.1999 did not attribute to the Extraordinary Commissioner the power to make exceptions to the provision of Article legislation. 49 D. Legislative Decree No. 22 / '97 that the same plan for waste management in Sicily was not useful to opposite approach, providing that "the rate is determined by local authorities and levied and collected by the Public service managers" that the maintenance of the power of setting the tariff on the part of municipal entity, as required by article 49 of D. Legislative Decree No. 22 / '92, did not preclude the organizational function and managers of ATO, which had already been legally recognized if the management company the power to set the tariff, there is no reason why the regional legislature had given, with art. 11, paragraph 1, of the Law reg. No 17 of 2004, the Company's scope of that power, that this rule, however, was challenged by the Commissioner of the State for unconstitutional and was not then published, which had been improperly invoked legislative news in D. Legislative Decree No. 152 / '06, with which it was assigned to Area Authorities, however, different from the previous scope of the Company, the power to determine the tariff, because it still vigore.Le commissarial and Board deliberations on which bases TATE CT 3 His work, therefore, can not be declared unlawful.
The illegality of the orders referred to above, of course, extends to the invoice issue in this case, which therefore must be annulled. Prejudice is, of course, the right to request the ATO CT 3 seat in another jurisdiction and in other respects, the determination and payment of a fee for the service provided.
Regarding costs, the Commission considers, having regard to the nature of the dispute and to the peculiarities of the issues that are justified grounds to fully compensate the parties.

PQM

The Commission accepts the application and award costs.
Decided in Catania on 30.09.2008.