PEF TAXES AND CHARGES 2021 – EXTENSION TO 31 JULY
Anticipated on June 27th by the Deputy Minister of Economy and Finance, Laura Castelli, the deadlines for the approval of the Economic Financial Plan (PEF) TARI 2021 are extended to July 31st, 2021. The new Fiscal-Labour decree, which will be approved this week, will therefore contain the postponement of the deadline previously set for June 30th, thus giving municipalities an extra month to produce the necessary documentation.
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The "Sostegni" Decree has been published in the Official Gazette.
We report below Article 30, paragraphs 4 and 5, which states Further urgent measures and extension provisions, including the Budget, the PEF, and the TARI
4. For the financial year 2021, the deadline for the approval of the budget referred to in Article 151, paragraph 1, of Legislative Decree 18 August 2000, n. 267 is further extended to 30 April 2021. Until the end of that referred to in the first sentence, the provisional exercise referred to in Article 163 of Legislative Decree No. 267 of 2000 is authorised.
5. Limited to the year 2021, by way of derogation from Article 1, paragraph 169, of Law 27 December 2006, no. 296 and Article 53, paragraph 16, of Law 23 December 2000, no. 388, Municipalities approve the TARI fees and regulations and the compensatory tariff, based on the economic-financial plan for waste management services, by 30 June 2021. The provisions referred to in the preceding sentence also apply in the event of the need to amend resolutions already adopted. If the resolutions relating to the TARI or the equivalent fee are approved after the approval of its own budget, the municipality shall make the consequent amendments to the budget on the occasion of the first available variation. The choice of non-domestic users referred to in Article 3, paragraph 12, of Legislative Decree 3 September 2020, no. 116 must be communicated to the municipality, or to the waste service manager in the case of an equivalent fee, by 31 May of each year.
Update of 15-03-2021:
The next «sostegno» decree will announce the postponement until 30 June of the deadline for approving the 2021 TARI (waste tax) rates, in order to allow more time to complete the training and subsequent validation of the economic-financial plans, which are necessary for defining the rates.
Update of 15-01-2021:
With the resolution 493/2020/R/rif of 24 November 2020 ARERA introduces new parameters for determining the costs to be included in PEF TARI for the year 2021.
The measure provides Updates to the Waste Tariff Method with particular reference to the adjustment of monetary values based on what is already provided for by resolution 443/2019/R/rif, as well as the extension to 2021 of certain powers introduced by the Authority with resolution 238/2020/R/RIF to deal with the COVID-19 epidemiological emergency.
Regarding the approval terms for the 2021 TARI PEF, to be prepared alongside the draft budget resolution, the proposal submitted by ANCI and UPI to the State-Cities Conference has been accepted, deferring the deadline to 31 March 2021 instead of 31 January.
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