Italian municipalities overhaul waste tax, court caps reduction

The Comune di Caserta approved a new TARI (waste tax) regime that calculates fees using a "binomial" method: a fixed charge per square metre of property plus a variable charge based on the number of residents. The change replaces the previous surface‑only formula, aiming to reflect actual waste production and resulting in lower bills for many families and commercial activities. The new rules also activate an automatic 25% social waste bonus for households with low ISEE levels, without the need for a separate application.

Separately, Italy's Supreme Court (Cassazione) ruled that taxpayers cannot claim a full exemption from the waste tax when collection services are lacking. The court confirmed that a reduction of up to 80% is possible only if the taxpayer can rigorously demonstrate the service failure. The judgment places the burden of proof on the municipality and notes that hiring private contractors does not automatically prove non‑performance.