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Reduction of IRAP rate (regional fee) for the EMAS and ISO14001 organizations
Published on 01 December 2018
Italy
Toscana
This is the good practice's implementation level. It can be national, regional or local.
About this good practice
The Tuscany Region decided to award the Emas registed ISO 14001 certified companies with a regional (and considerable) tax breaks from 2005 to 2013. From 2005 to 2008, and then extended until 2013 the Tuscany Region applied a reduction of IRAP rate (regional fee on production activities) for the EMAS-registered (3,5%) and ISO14001-certified organization (3,85%). Where the activity is carried out in several plants, yards, offices or fixed bases, and only one or a few of them have obtained EMAS registration or ISO 14001 certification, the reduced rate is applicable to the value of the net production produced in the plant, construction site, office or fixed base registered EMAS or certified ISO 14001.
It applies to capital companies, commercial entities, corporations in collective name and limited partnership, and physical persons trading in business except agricultural cooperatives, small fisheries cooperatives and their consortia, banks, financial companies, financial institutions, insurance companies and all those with a net production value of over 20 million euros, in the case of ISO 14001 certification.
For more information:
- Regional Law December 29 th, 2010, n. 65 art.119
- Renewal of the incentives provided with the Financial Law of 2005 (Regional Law 20 December 2004 n.71- B.U.R.T. n. 52 del 29/12/2004.)
It applies to capital companies, commercial entities, corporations in collective name and limited partnership, and physical persons trading in business except agricultural cooperatives, small fisheries cooperatives and their consortia, banks, financial companies, financial institutions, insurance companies and all those with a net production value of over 20 million euros, in the case of ISO 14001 certification.
For more information:
- Regional Law December 29 th, 2010, n. 65 art.119
- Renewal of the incentives provided with the Financial Law of 2005 (Regional Law 20 December 2004 n.71- B.U.R.T. n. 52 del 29/12/2004.)
Resources needed
Economic feasibility: the costs required to adopt the measure are unclear because it may requires lower incomes for Competent Authorities.
Evidence of success
Achieved results by the measure: the measure is very welcome by the EMAS registered organisations and in the past it has contributed to increase the numbers of EMAS.
Potential for learning or transfer
Environmental benefit: the environmental benefit has been assessed through the international document issued by the International Accreditation Forum (IAF), by taking into account the ranks of business sectors according to the complexity of their environmental aspects.
Morover, the measure was object of interests by project's partners, so it could be interesting also for other member States.
Morover, the measure was object of interests by project's partners, so it could be interesting also for other member States.
Good practice owner
You can contact the good practice owner below for more detailed information.
Organisation
Tuscany region
Italy
Toscana
Contact
PhD Researcher and Project Manager