LEGGE REGIONALE 7 novembre 2008, n. 16 - Modifiche alla legge regionale 24 dicembre 2001, n. 40 «Disposizioni in materia tributaria» e abrogazione della legge regionale n. 14 dicembre 1990, n. 43 «Determinazione della tassa automobilistica regionale».
(Pubblicata nel Bollettino ufficiale della Regione Veneto n. 93 dell'11 novembre 2008) IL CONSIGLIO REGIONALE Ha approvato IL PRESIDENTE DELLA GIUNTA REGIONALE Promulga la seguente legge regionale:
Art. 1.
Aggiunta dell'art. 1-bis alla legge regionale n. 24 dicembre 2001, n.
40 'Disposizioni in materia tributaria' 1. Dopo l'art. 1 della legge regionale 24 dicembre 2001, n. 40 viene aggiunto il seguente articolo:
'Art. 1-bis - Rimborso o compensazione della tassa automobilistica regionale.
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A decorrere dal 1° gennaio 2009 il contribuente, che perda il possesso di un veicolo per furto o rottamazione, nel periodo in cui la tassa automobilistica regionale versata e' in corso di validita', puo' richiedere la compensazione della stessa su una nuova targa o il rimborso di quotaparte del pagamento effettuato.
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Il diritto alla compensazione o al rimborso viene riconosciuto per il periodo nel quale non si e' goduto del possesso del veicolo, purche' sia pari almeno ad un quadrimestre. La compensazione o il rimborso vengono riconosciuti in misura proporzionale al numero di mesi interi successivi a quello in cui si e' verificato l'evento interruttivo del possesso, derivante da furto o demolizione del veicolo.
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Qualora si abbia una nuova immatricolazione o un acquisto di un veicolo gia' immatricolato o fattispecie ad essi assimilabile, in sostituzione di un veicolo per cui lo stesso titolare ha perso il possesso per furto o demolizione, e' riconosciuta al contribuente la facolta' di ridurre l'importo da versare a titolo di tassa automobilistica per il nuovo veicolo. L'importo della riduzione e' pari alla quota parte di tassa pagata sul...
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