{"id":12233,"date":"2024-01-08T09:00:00","date_gmt":"2024-01-08T08:00:00","guid":{"rendered":"https:\/\/www.studiobrancaleone.it\/news\/?p=12233"},"modified":"2025-04-01T10:43:28","modified_gmt":"2025-04-01T08:43:28","slug":"legge-di-bilancio-2024-assicurazione-calamita-e-plastic-tax","status":"publish","type":"post","link":"https:\/\/www.studiobrancaleone.it\/news\/legge-di-bilancio-2024-assicurazione-calamita-e-plastic-tax\/","title":{"rendered":"Legge di bilancio 2024, assicurazione calamit\u00e0 e plastic tax"},"content":{"rendered":"\n<p>Pubblicata sulla GU n. 303 del 30-12-2023 &#8211; Suppl. Ordinario n. 40 la <strong>Legge 30 dicembre 2023, n. 213&nbsp;<\/strong>(Legge di bilancio 2024)<em>, <\/em>che prevede per le imprese l&#8217;obbligo di <strong>assicurazione contro le calamit\u00e0 naturali<\/strong> e la <strong>proroga della plastic tax<\/strong>.<\/p>\n\n\n\t\t\t\t<div class=\"wp-block-uagb-table-of-contents uagb-toc__align-left uagb-toc__columns-1  uagb-block-4f133542      \"\n\t\t\t\t\tdata-scroll= \"1\"\n\t\t\t\t\tdata-offset= \"30\"\n\t\t\t\t\tstyle=\"\"\n\t\t\t\t>\n\t\t\t\t<div class=\"uagb-toc__wrap\">\n\t\t\t\t\t\t<div class=\"uagb-toc__title\">\n\t\t\t\t\t\t\tSommario\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uagb-toc__list-wrap \">\n\t\t\t\t\t\t<ol class=\"uagb-toc__list\"><li class=\"uagb-toc__list\"><a href=\"#assicurazione-calamit\u00e0-naturali-art-1-commi-101-111\" class=\"uagb-toc-link__trigger\">Assicurazione calamit\u00e0 naturali (art. 1, commi 101-111)<\/a><ul class=\"uagb-toc__list\"><li class=\"uagb-toc__list\"><a href=\"#aggiornamento-proroga-per-micro-e-pmi\" class=\"uagb-toc-link__trigger\">Aggiornamento: Proroga per micro e pmi<\/a><\/li><\/ul><\/li><li class=\"uagb-toc__list\"><a href=\"#plastic-tax-e-sugar-tax\" class=\"uagb-toc-link__trigger\">Plastic tax e sugar tax<\/a><li class=\"uagb-toc__list\"><a href=\"#testo\" class=\"uagb-toc-link__trigger\">Testo<\/a><ul class=\"uagb-toc__list\"><li class=\"uagb-toc__list\"><a href=\"#legge30-dicembre-2023-n-213\" class=\"uagb-toc-link__trigger\">Legge\u00a030 dicembre 2023, n. 213\u00a0<\/a><\/ul><\/ul><\/ol>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\n\n<p>A tal riguardo, la <strong>legge 213\/2023<\/strong>, in vigore dal 1\u00b0 gennaio 2024, prevede:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Assicurazione calamit\u00e0 naturali (art. 1, commi 101-111)<\/h2>\n\n\n\n<p>Istituito l&#8217;obbligo, per le <strong>imprese <\/strong>con sede legale o stabile organizzazione in Italia, tenute all&#8217;iscrizione nel relativo Registro, di<strong> stipulare entro il <s>31 dicembre 2024<\/s> (31 marzo 2025<\/strong>, vedi sotto art. 13 dl Milleproroghe)<strong> contratti assicurativi a copertura dei danni<\/strong> a terreni e fabbricati, impianti e macchinari, nonch\u00e9 attrezzature industriali e commerciali direttamente causati da calamit\u00e0 naturali quali sismi, alluvioni, frane, inondazioni ed esondazioni.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Aggiornamento: Proroga per micro e pmi<\/h3>\n\n\n\n<p>Il <strong><a href=\"https:\/\/www.studiobrancaleone.it\/news\/polizze-calamita-naturali-proroga-per-micro-e-pmi\/\">decreto legge n. 39\/2025<\/a><\/strong>, in vigore il 31 marzo 2025, <strong>differisce per le micro, piccole e medie imprese<\/strong> l\u2019obbligo di stipulare contratti assicurativi a copertura dei danni direttamente cagionati da calamit\u00e0 naturali ed eventi catastrofali verificatisi sul territorio nazionale.<\/p>\n\n\n\n<p>L\u2019<strong>inadempimento<\/strong> dell\u2019obbligo di assicurazione viene considerato nell\u2019assegnazione di contributi, sovvenzioni o agevolazioni di carattere finanziario a valere su risorse pubbliche.<\/p>\n\n\n\n<p>La polizza deve prevedere un eventuale scoperto o franchigia non superiore al 15 per cento del danno e l\u2019applicazione di premi proporzionali al rischio. Tali valori possono essere aggiornati con decreto del Ministro dell\u2019economia e delle finanze e del Ministro delle imprese e del made in Italy, con il quale possono essere altres\u00ec stabilite ulteriori modalit\u00e0 attuative e operative degli schemi di assicurazione. <\/p>\n\n\n\n<p>In caso di accertamento di <strong>violazione o elusione dell&#8217;obbligo a contrarre<\/strong>, incluso il rinnovo, IVASS provvede a irrogare la <strong>sanzione amministrativa pecuniaria<\/strong> da 100.000 a 500.000 euro. L\u2019obbligo di assicurazione in esame <strong>non si applica alle imprese i cui beni immobili risultino gravati da abuso edilizio<\/strong> o costruiti in carenza delle autorizzazioni previste, ovvero gravati da abuso sorto successivamente alla data di costruzione.<\/p>\n\n\n\n<p>Le disposizioni <strong>non si applicano agli imprenditori agricoli<\/strong>, di cui all\u2019articolo 2135 del Codice civile.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Plastic tax e sugar tax<\/h2>\n\n\n\n<p>Il comma 44 <strong>posticipa al 1\u00b0 luglio 2024<\/strong> la decorrenza dell&#8217;efficacia della c.d. <strong>plastic tax<\/strong> (imposta sul consumo di manufatti in plastica con singolo impiego) e della c.d. <strong>sugar tax <\/strong>(imposta sul consumo di bevande analcoliche edulcorate) istituite dalla legge di bilancio 2020.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-ast-global-color-0-color has-alpha-channel-opacity has-ast-global-color-0-background-color has-background is-style-wide\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Testo<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\"><a href=\"https:\/\/www.gazzettaufficiale.it\/atto\/serie_generale\/caricaDettaglioAtto\/originario?atto.dataPubblicazioneGazzetta=2023-12-30&amp;atto.codiceRedazionale=23G00223&amp;elenco30giorni=true\" target=\"_blank\" rel=\"noreferrer noopener\">Legge&nbsp;30 dicembre 2023, n. 213&nbsp;<\/a><\/h4>\n\n\n\n<p><em>Bilancio di previsione dello Stato per l&#8217;anno finanziario 2024 e bilancio pluriennale per il triennio 2024-2026.<\/em><\/p>\n\n\n<div ><style id=\"ea_dynamic_css15551\">#sp-ea-15551 .spcollapsing{height: 0; 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Estratto\t\t\t<\/a>\n\t\t<\/h3>\n\n\t\t<div class=\"sp-collapse spcollapse collapsed show\" id=\"collapse155510\" data-parent=\"#sp-ea-15551\">\n\t\t<div class=\"ea-body\"> \n<div class=\"ea-content-wrapper \"> \n\t<p><span class=\"block-editor-rich-text__editable rich-text\" role=\"textbox\" aria-label=\"Accordion title...\"><strong>DECRETO-LEGGE 27 dicembre 2024, n. 202<\/strong><br data-rich-text-line-break=\"true\" \/><em>Disposizioni urgenti in materia di termini normativi. (<a href=\"https:\/\/www.gazzettaufficiale.it\/atto\/serie_generale\/caricaDettaglioAtto\/originario?atto.dataPubblicazioneGazzetta=2024-12-27&amp;atto.codiceRedazionale=24G00227&amp;elenco30giorni=true\" target=\"_blank\" rel=\"noopener\">GU n. 302 del 27-12-2024<\/a>)<\/em><\/span><\/p>\n<div class=\"lightweight-accordion-body wp-block-lightweight-accordion-lightweight-accordion\">\n<div class=\"block-editor-inner-blocks\">\n<div class=\"block-editor-block-list__layout\" data-is-drop-zone=\"true\">\n<p id=\"block-47244c17-7532-42b7-b3b3-c8f4f8378754\" class=\"block-editor-rich-text__editable block-editor-block-list__block wp-block is-selected wp-block-paragraph rich-text\" role=\"document\" aria-label=\"Blocco: Paragrafo\" data-block=\"47244c17-7532-42b7-b3b3-c8f4f8378754\" data-type=\"core\/paragraph\" data-title=\"Paragrafo\" data-empty=\"false\" data-wp-block-attribute-key=\"content\">Art. 13 Proroga di termini in materie di competenza del Ministero delle imprese e del made in Italy<br data-rich-text-line-break=\"true\" \/>1. All&#8217;articolo 1, comma 101, della legge 30 dicembre 2023, n. 213, relativo alla stipulazione di contratti assicurativi per rischi catastrofali da parte di alcune categorie di imprese, le parole: \u00abentro il 31 dicembre 2024\u00bb sono sostituite dalle seguenti: \u00ab<strong>entro il 31 marzo 2025<\/strong>\u00bb.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\t\t\t<\/div>\n\t<\/div>\n\t<\/div><\/div><\/div>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pubblicata sulla GU n. 303 del 30-12-2023 &#8211; Suppl. Ordinario n. 40 la Legge 30 dicembre 2023, n. 213&nbsp;(Legge di bilancio 2024), che prevede per le imprese l&#8217;obbligo di assicurazione contro le calamit\u00e0 naturali e la proroga della plastic tax. A tal riguardo, la legge 213\/2023, in vigore dal 1\u00b0 gennaio 2024, prevede: Assicurazione calamit\u00e0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[122],"class_list":["post-12233","post","type-post","status-publish","format-standard","hentry","category-nazionali-ue","tag-ambiente"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>Legge di bilancio 2024, assicurazione calamit\u00e0 e plastic tax &#060; 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Ordinario n. 40 la Legge 30 dicembre 2023, n. 213&nbsp;(Legge di bilancio 2024), che prevede per le imprese l&#8217;obbligo di assicurazione contro le calamit\u00e0 naturali e la proroga della plastic tax. 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