CIRCOLARE 3 novembre 1998, n. 256/E - Canone per l'occupazione di spazi ed aree pubbliche. Canone per l'installazione di mezzi pubblicitari. Natura di entrata non tributaria. Assenza di competenza del Ministero delle finanze sui relativi regolamenti
Ai comuni Alle province Al Ministero di grazia e giustizia - Ufficio pubblicazione leggi e decreti e, per conoscenza: All'Avvocatura generale dello Stato Al Ministero dell'interno - Direzione generale dell'amministrazione civile Alle direzioni regionali delle entrate All'A.N.C.I.
All'U.P.I.
In relazione a quesiti posti, si chiarisce che il canone per l'occupazione di spazi ed aree pubbliche, di cui all'art. 63 del decreto legislativo n. 446 del 15 dicembre 1997, assume, ad avviso di questo Ministero, la configurazione giuridica di entrata non tributaria.
Parimenti, ha natura di entrata non tributaria il canone per l'installazione di mezzi pubblicitari, di cui all'art. 62 dello stesso decreto legislativo n. 446/1997.
Cio' stante i regolamenti, adottati da comuni e province, disciplinanti i menzionati canoni (cosi' come ogni altro regolamento concernente entrate non tributarie) non devono essere trasmessi al Ministero delle finanze.
Ed infatti le disposizioni contenute nell'ultimo periodo del comma 2 e nel comma 4...
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