Decree 15 February 2017 Provisions on smoking waste and on waste products of very small dimensions.

This Decree, taking into the rules of Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 on waste and repealing certain Directives; and Directive 2014/40/EU of the European Parliament and of the Council of 3 April 2014 on the approximation of the laws, regulations and administrative provisions of the Member States concerning the manufacture, presentation and sale of tobacco and related products and repealing Directive 2001/37/EC, defines the modalities for the necessary implementation of the art. 263, paragraph 2-bis, of the Legislative Decree 3 April 2006, n. 152, in terms of destination and use of the proceeds deriving from the administrative pecuniary sanctions imposed in case of abandonment of the waste products from smoking and in case of abandonment of waste of very small physical dimensions such as receipts, paper handkerchiefs, and chewing gums.
Article 2 sets the possible uses and applications; information campaigns on a national scale (in article 3); access procedure, recognition and use of the tax credit (in article 4); causes of revocation of the tax credit (in article 5); checks and possible recovery procedures for unlawfully used benefits (in article 6).