The service is aimed at the regulatory updating of all applied aspects of the tax, not already governed by Law 147/2013 and Legislative Decree 116/2020, which complete, and do not contradict, these laws, according to the principle of source priority.
By way of example and not by way of limitation, the terms for the commencement of variations, the introduction of instalments for ordinary payments, and the methods for offsetting or crediting amounts erroneously debited fall within this scope.
The regulation will be harmonised with the Environmental Hygiene Regulation for the purpose of drafting the Charter of Services.
