https://migranberdaulat.org/pkv-games/ https://migranberdaulat.org/bandarqq/ https://migranberdaulat.org/dominoqq/ https://luxeyupvc.com/bandarqq/ https://luxeyupvc.com/dominoqq/ https://luxeyupvc.com/pkv-games/ https://pnjakpus.dgitalbox.com/bandarqq/ https://pnjakpus.dgitalbox.com/dominoqq/ https://pnjakpus.dgitalbox.com/pkv-games/ https://ag.jadwaltv.co/pkv-games/ https://ag.jadwaltv.co/bandarqq/ https://ag.jadwaltv.co/dominoqq/
https://www.cpo.gov.hk/spirit/slot-gacor/ https://www.cpo.gov.hk/spirit/slot-x500/ https://www.mountholycross.org/slot-thailand/ https://doorstepsservices.com/id/ https://mera.mn/docs/slot77/ https://lib.tau-edu.kz/httdocs/mpo-slot/ https://lib.tau-edu.kz/httdocs/pkv/ https://migranberdaulat.org/httdir/depo-25-bonus-25/ https://migranberdaulat.org/httdir/depo-50-bonus-50/ https://migranberdaulat.org/httdir/judi-bola/ https://migranberdaulat.org/httdir/mpo-slot/ https://migranberdaulat.org/httdir/parlay/ https://migranberdaulat.org/httdir/robopragma/ https://migranberdaulat.org/httdir/sbobet/ https://migranberdaulat.org/httdir/slot-gacor/ https://migranberdaulat.org/httdir/slot-garansi-kekalahan/ https://migranberdaulat.org/httdir/slot-qris/ https://migranberdaulat.org/httdir/slot-thailand/ https://migranberdaulat.org/httdir/slot77/ https://ag.jadwaltv.co/httdir/depo-25-bonus-25/ https://ag.jadwaltv.co/httdir/depo-50-bonus-50/ https://ag.jadwaltv.co/httdir/judi-bola/ https://ag.jadwaltv.co/httdir/mpo-slot/ https://ag.jadwaltv.co/httdir/parlay/ https://ag.jadwaltv.co/httdir/robopragma/ https://ag.jadwaltv.co/httdir/sbobet/ https://ag.jadwaltv.co/httdir/slot-gacor/ https://otoritech.com/wp-includes/Requests/library/info-rtp-slot/ https://otoritech.com/wp-includes/Requests/library/mpo-slot/ https://otoritech.com/wp-includes/Requests/library/slot-qris/ https://ppid.tirtasago.co.id/wp-includes/css/undefeated/slot-maxwin/ https://ppid.tirtasago.co.id/wp-includes/css/undefeated/slot-gacor/ https://ppid.tirtasago.co.id/wp-includes/css/undefeated/judi-bola/ https://sapbusinessone.co.id/wp-includes/pomo/slot-gacor/ https://sapbusinessone.co.id/wp-includes/pomo/slot77/ https://sapbusinessone.co.id/wp-includes/pomo/slot-garansi-kekalahan/ https://www.dr-schreiber-wesel.de/wp-includes/pomo/slot-gacor/ https://www.dr-schreiber-wesel.de/wp-includes/pomo/depo-25-bonus-25/ https://www.dr-schreiber-wesel.de/wp-includes/pomo/slot-maxwin/ https://inovamap.com/slot-thailand/ https://inovamap.com/mpo-slot/ https://inovamap.com/sbobet/ https://filipinohomes.com/undefeated/slot-gacor/index.html https://filipinohomes.com/undefeated/parlay-bola/index.html https://filipinohomes.com/undefeated/slot-qris/index.html https://www.mutiarapackaging.com/wp-content/undefeated/slot77/ https://www.mutiarapackaging.com/wp-content/undefeated/slot-garansi-kekalahan/ https://www.mutiarapackaging.com/wp-content/undefeated/judi-bola/ https://groupeveritas.com/robopragma/ https://sobatsolusibangunan.co.id/material/sgc/ https://sobatsolusibangunan.co.id/material/shk/ https://sobatsolusibangunan.co.id/material/sth/ https://sobatsolusibangunan.co.id/material/robopragma/ https://sobatsolusibangunan.co.id/material/s88/ https://sobatsolusibangunan.co.id/material/mpo/ https://sobatsolusibangunan.co.id/material/qris/ https://lsp-daimaru.id/slot-thailand/ https://lsp-daimaru.id/slot-gacor/ https://lsp-daimaru.id/mpo-slot/ https://lsp-daimaru.id/bonus/ https://lsp-daimaru.id/slot77/ https://lsp-daimaru.id/qris/ https://balmonmataram.postel.go.id/wp-content/public/slot-thailand/ https://balmonmataram.postel.go.id/wp-content/public/slot-gacor/ https://balmonmataram.postel.go.id/wp-content/public/garansi/ https://balmonmataram.postel.go.id/wp-content/public/bonus/ https://balmonmataram.postel.go.id/wp-content/public/slot77/ https://balmonmataram.postel.go.id/wp-content/public/mpo/ https://agensedekah.com/public/thailand/ https://agensedekah.com/public/parlay/ https://agensedekah.com/public/gacor/ https://agensedekah.com/public/S88/ https://migranberdaulat.org/httdir/slot77/ https://migranberdaulat.org/httdir/parlay/ https://migranberdaulat.org/httdir/sbobet/ https://migranberdaulat.org/httdir/mpo-slot/ https://migranberdaulat.org/httdir/slot-qris/ https://migranberdaulat.org/httdir/judi-bola/ https://migranberdaulat.org/httdir/slot-gacor/ https://migranberdaulat.org/httdir/robopragma/ https://migranberdaulat.org/httdir/slot-thailand/ https://migranberdaulat.org/httdir/depo-25-bonus-25/ https://migranberdaulat.org/httdir/depo-50-bonus-50/ https://migranberdaulat.org/httdir/slot-garansi-kekalahan/ https://apei-dki.or.id/css/ https://apei-dki.or.id/docs/ https://apei-dki.or.id/skt/ https://sapbusinessone.co.id/tank/ https://rsuannimah.com/public/ https://doorstepsservices.com/id/ https://dlh.cirebonkab.go.id/public/slot-gacor/ https://dlh.cirebonkab.go.id/public/slot-thailand/ https://dlh.cirebonkab.go.id/public/mpo/ https://dlh.cirebonkab.go.id/public/slot77/ https://dlh.cirebonkab.go.id/public/qris/ https://dlh.cirebonkab.go.id/public/bns/ https://dlh.cirebonkab.go.id/public/slot-hoki/ https://dlh.cirebonkab.go.id/portal/ https://disperindag.deliserdangkab.go.id/public/slot-gacor/ https://disperindag.deliserdangkab.go.id/public/slot-thailand/ https://disperindag.deliserdangkab.go.id/public/mpo-slot/ https://disperindag.deliserdangkab.go.id/public/slot77/ https://disperindag.deliserdangkab.go.id/public/qris/ https://disperindag.deliserdangkab.go.id/public/bns/ https://disperindag.deliserdangkab.go.id/daya/ https://intrend.id/mpo/ https://intrend.id/slot77/ https://intrend.id/thailand/ https://intrend.id/gacor/ https://intrend.id/qris/ https://intrend.id/hokii/ https://simanis.uin-malang.ac.id/uin/ https://simanis.uin-malang.ac.id/public/ https://simanis.uin-malang.ac.id/docx/ https://ppg.fkip.unmul.ac.id/public/ https://mataramweb.com/wp-content/docs/ https://perpus.tarunaalquran.sch.id/ilmu/ https://taruna-alquran.com/tbk/ https://www.duniakampus.id/public/ https://kofiautv.com/unik/ https://komodotimes.com/modo/ https://www.kupangsatu.com/gaya/ https://mata-indonesia.com/nsn/ https://metrobuananews.id/buana/ https://www.mexin-tv.com/region/ https://ntt-news.com/lantik/ https://obornusa.com/giring/ https://obornusantara.id/nusa/ https://portalsumba.com/opini/ https://www.teropong-ntt.com/wisata/ https://yru.or.id/data/ https://ag.jadwaltv.co/httdir/slot-garansi-kekalahan/ https://ag.jadwaltv.co/httdir/slot-qris/ https://ag.jadwaltv.co/httdir/slot-thailand/ https://ag.jadwaltv.co/httdir/slot77/ https://inovamap.com/depo-25-bonus-25/ https://inovamap.com/depo-50-bonus-50/ https://inovamap.com/judi-bola/ https://filipinohomes.com/htdir/parlay/index.php https://filipinohomes.com/htdir/robopragma/index.php https://filipinohomes.com/htdir/sbobet/index.php https://inovamap.com/slot-garansi-kekalahan/ https://inovamap.com/slot-qris/ https://schoofin.id/htdir/depo-25-bonus-25/ https://schoofin.id/htdir/depo-50-bonus-50/ https://schoofin.id/htdir/judi-bola/ https://schoofin.id/htdir/mpo-slot/ https://schoofin.id/htdir/parlay/ https://schoofin.id/htdir/robopragma/ https://schoofin.id/htdir/sbobet/ https://schoofin.id/htdir/slot-garansi-kekalahan/ https://schoofin.id/htdir/slot-qris/ https://schoofin.id/htdir/slot77/ https://mutiarapackaging.com/slot-gacor/ https://mutiarapackaging.com/slot-thailand/ https://blog.rumahdewi.com/htdir/depo-25-bonus-25/ https://blog.rumahdewi.com/htdir/depo-50-bonus-50/ https://blog.rumahdewi.com/htdir/judi-bola/ https://blog.rumahdewi.com/htdir/mpo-slot/ https://blog.rumahdewi.com/htdir/parlay/ https://blog.rumahdewi.com/htdir/robopragma/ https://blog.rumahdewi.com/htdir/sbobet/ https://blog.rumahdewi.com/htdir/slot-gacor/ https://blog.rumahdewi.com/htdir/slot-garansi-kekalahan/ https://blog.rumahdewi.com/htdir/slot-qris/ https://blog.rumahdewi.com/htdir/slot-thailand/ https://blog.rumahdewi.com/htdir/slot77/
Stampa Stampa
21

PRESERRE (CZ) – COLDIRETTI: «CANCELLARE TASSA CONCESSIONE REGIONALE SUGLI AGRITURISMI


Molinaro: il pasticcio di un  tributo illegittimo

 di REDAZIONE 

PRESERRE (CZ) – 12 MAGGIO 2017 –  Intervenire subito per annullare tutti i procedimenti amministrativi per l’illegittima Tassa di Concessione Regionale imposta agli agriturismi. ”

Questa la richiesta che Pietro Molinaro Presidente Regionale di Coldiretti Calabria rivolge al Presidente Oliverio. “Non si capisce per quale ragione, gli agriturismi, – spiega  -devono essere sottoposti ad una  inesistente concessione regionale  e che quindi su di loro debba gravare, – prosegue – secondo un non legittimo ragionamento giuridico, il pagamento sull’autorizzazione sanitaria.

Tra l’altro il pagamento della tassa di concessione – non si comprende il motivo – registra sia rilevanti differenze tra le province per il quantum  nonchè alcuni agriturismi sono gravati per un anno e altri per tre. Sin dal 2015, – informa – all’invio dell’Atto di Accertamento ed Irrogazione di Sanzioni agli agricoltori avevamo sollecitato la Regione ad intervenire per  sospendere l’immotivata tassa e non costringere le imprese a produrre ricorsi ed ancor peggio ad opporsi agli atti ingiuntivi di pagamento verso il concessionario incaricato della riscossione.

Purtroppo,registriamo anche in questo caso che nessun atto politico-amministrativo è stato adottato per porre riparo ad una Tassa non dovuta e alquanto pasticciata. A suffragare la richiesta si aggiunge che la normativa in vigore in Calabria in materia di agriturismo (v., in particolare, art. 18 , Reg. Reg.le n. 2 del 2011 previsto dalla L.R. 14/2009 ) subordina l’esercizio delle relative attività ad un’autorizzazione comunale che può anche assumere la forma di una dichiarazione di inizio attività (ora SCIA) ai sensi dell’articolo 19 della legge n. 241 del 1990.

E’ evidente quindi che l’agriturismo è subordinato ad un atto che consente a colui che è iscritto nell’elenco degli operatori agrituristici di esercitare le prerogative proprie di una posizione soggettiva già legittimamente riconosciutagli. Ne consegue l’illegittimità della sottoposizione dell’attività di agriturismo ad oneri di natura concessoria anche in considerazione del fatto che il Comune non attribuisce in alcun modo all’imprenditore situazioni giuridiche di vantaggio patrimoniale che esulano dalla sfera giuridica di quest’ultimo che, – rinforza – a seguito dell’iscrizione nel citato elenco ha già acquisito la qualificazione di impresa agrituristica.

L’attività agrituristica  – commenta -è determinante per le imprese agricole, in particolare quelle condotte da giovani, poichè esalta la multifunzionalità dell’agricoltura e valorizza la distintività del Territorio e del Cibo. Un patrimonio di indubbio valore per questo riteniamo  – conclude -che per gli agricoltori che esercitano l’agriturismo la Regione deve facilitare l’attività di impresa evitando complicazioni amministrative e burocratiche e ancor più tasse non dovute.

 

Contatti

Blog Traffic

Copy Protected by Chetan's WP-Copyprotect.