La notizia è questa: la Corte europea dei diritti dell’uomo avrebbe dichiarato l’illegittimità del canone RAI. Quando rifletto su questa diceria, a fatica riesco a esprimere le emozioni che mi afferrano: canone illegittimo non suona come canone morto? Melville si starà girando nella tomba per la mia maldestra parafrasi. Lo so, ma ciò che ho…
Le cosiddette «tariffe» si trovano nella zona di confine tra tributi e prezzi, perché riguardano un servizio pubblico, sono organizzate da pubbliche autorità, ma prevedono un pagamento in base all’utilizzazione del servizio. Si tratta di una zona di confine, qui affrontata limitatamente ai riflessi esattivi e processuali, in quanto per i prezzi occorre un titolo…
E’ illegittima la cartella di pagamento che contepli la richiesta di importi costituenti entrate di diritto privato, quale la tariffazione del servizio idrico applicata dal gestore, in carenza di idoneo titolo esecutivo. Salvo che ricorrano i presupposti di cui all’art. 17, commi 3 bis e 3 ter, del D.Lgs. n. 46/1999 per l’iscrizione a ruolo…
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