Imposta di soggiorno, potere regolamentare dei Comuni e individuazione dei soggetti passivi

If the tourist tax may be the most suitable model of taxation applied to the tourism, the laconicity of the discipline and the absence of implementing regulations have raised many difficulties in the regulation of the tax by the municipalities and was opposed by associations of hoteliers who fear a distorting effect on the demand and could not stand the involvement of operators as withholding agent or responsible for the tax.
The judgment of the T.A.R. Veneto is confirmed in the wake of the administrative jurisprudence and has the merit of clarifying the opacity of the Venetian Regulation outlining the role of the hoteliers in the implementation of the levy.