n. 60 ORDINANZA 21 febbraio - 23 marzo 2018 -
ha pronunciato la seguente ORDINANZA nel giudizio di legittimita' costituzionale degli artt. 1, comma 1, e 3, comma 2, della legge della Regione Liguria 29 luglio 2016, n. 16, recante «Modifiche alla legge regionale 3 luglio 2007, n. 23 (Disciplina del tributo speciale per il deposito in discarica dei rifiuti solidi)», promosso dal Presidente del Consiglio dei ministri con ricorso notificato il 26-29 settembre 2016, depositato in cancelleria il 4 ottobre 2016 ed iscritto al n. 59 del registro ricorsi 2016. Udito nella camera di consiglio del 21 febbraio 2018 il Giudice relatore Aldo Carosi. Ritenuto che, con ricorso notificato a mezzo del servizio postale il 26-29 settembre 2016 e depositato il successivo 4 ottobre (reg. ric. n. 59 del 2016), il Presidente del Consiglio dei ministri, rappresentato e difeso dall'Avvocatura generale dello Stato, ha promosso, in riferimento all'art. 117, secondo comma, lettere e) ed s), della Costituzione, questioni di legittimita' costituzionale in via principale degli artt. 1, comma 1, e 3, comma 2, della legge della Regione Liguria 29 luglio 2016, n. 16, recante «Modifiche alla legge regionale 3 luglio 2007, n. 23 (Disciplina del tributo speciale per il deposito in discarica dei rifiuti solidi)»;
che, secondo il ricorrente, la disciplina del tributo speciale per il deposito in discarica dei rifiuti solidi attiene alle materie «sistema tributario e contabile dello Stato» e «tutela dell'ambiente» riservate alla competenza esclusiva dello Stato (art. 117, secondo comma, lettere e ed s, Cost.), ed e' quindi preclusa, se non nei limiti riconosciuti dalla legge statale, la potesta' legislativa delle Regioni in tale ambito;
che, al contrario, la normativa regionale ligure impugnata differirebbe da quella statale oltre i limiti ad essa consentiti, ponendosi in contrasto con l'art. 3, commi da 24 a 40, della legge 28 dicembre 1995, n. 549 (Misure di razionalizzazione della finanza pubblica) e con l'art. 205, comma 3-bis, del decreto legislativo 3 aprile 2006, n. 152...
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