On the nature of the current tax on waste

The nature of the current waste tax (TARI) is analyzed, starting from two recent arrests by Court of Cassation, which are critically reviewed. This is done, also in a diachronic key (with reference to the precedents of the TARI), to demonstrate how de iure condito the spaces for a punctual charge of private law (a TARIP, that is private law asset income) are few or nil, while it is possible a punctual charge (always TARIP) that is a tax. In coherence, the work identifies the referring principles and rules (national and European), and some important implications (regarding the duty of VAT and the identification of the judge to whom the disputes relating to TARI are devolved).