Sui criteri di applicazione della “tassa” sui rifiuti alle università ed agli organismi di ricerca

This essay, after analyzing the defining data of the waste “tax”, as well as the historical-reconstructive profile of the regulatory evolution, focuses on the legal nature of the Tari, also in light of European law. The technical-juridical reflection continues with the analysis of a recent ordinance of the jurisprudence of legitimacy, aimed at an in-depth study in a proactive key regarding the criteria for applying the tari to universities and research organizations, especially with reference to the calculation criteria as well as the parameters for reducing the waste “tax”, also in consideration of the current emergency phase, to contribute to the creation of an environmental taxation coherent with multilevel protection.