Background information

The Law Decree no. 73 (article no. 6), issued on 25 May 2021, introduced a national fund with an endowment of €600 million for the year 2021, aimed at granting a waste tax break to the enterprises whose economic activity was halted or reduced due to the prolonged closures imposed by the Government as a measure to contain the spread of the COVID-19 infections.

Content of measure

The Law Decree no. 73 (article no. 6), issued on 25 May 2021, introduced a national fund with an endowment of €600 million for the year 2021, aimed at granting a waste tax break to the enterprises whose activity has undergone a slowdown or a decline during the pandemic emergency. The waste tax is collected by the municipalities for the services of urban waste collection, transport and disposal or recovery. Through this national fund transferred to the local governments, the municipalities are allowed to guarantee a tax break to the enterprises operating in their territory of administrative competence.

The division of the fund among the interested municipalities is provided by a decree of the Minister of the Interior in agreement with the Minister of Economy and Finance, after having set an agreement in the State-Cities Conference and the local authorities.

The municipalities, in charge of collecting the requests of tax break submitted by the enterprises, may determine, in compliance with the criteria of procedural simplification by means of telematic tools, their own method and procedure for the submission of the demands by the beneficiary economic activities.

Use of measure

Data are not available yet.

Target groups

Workers	Businesses	Citizens
Does not apply to workers	Applies to all businesses	Does not apply to citizens

Actors and funding

Actors	Funding
Company / Companies Local / regional government	National funds

Social partners

Social partners' role in designing the measure and form of involvement:

	Trade unions	Employers' organisations
Role	No involvement	No involvement as case not in social partner domain
Form	Not applicable	Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

• No involvement
• Main level of involvement: N/A

Involvement

Social partners have not been involved in any phase of designing, implementing and monitoring of the measure.

Views and reactions

Social partners have not been involved in any phase of designing, implementing and monitoring of the measure. They are, nevertheless, expected to be fully supportive.

Sources

• 25 May 2021: Law Decree no. 73/2021 (www.gazzettaufficiale.it)