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L'imposta sul valore aggiunto (IVA) versata in eccesso con i pagamenti del canone radiotelevisivo non sarà rimborsata retroattivamente per gli anni precedenti alla decisione presa dal Tribunale federale (TF) lo scorso 13 aprile.
È quanto ha disposto giovedì l'Ufficio federale delle comunicazioni (UFCOM), dopo un'analisi della sentenza pronunciata dai giudici di Mon Repos. Dall'esame della decisione, l'UFCOM conclude che essa ha efficacia unicamente per l'avvenire. Per garantire la certezza del diritto - si legge in un comunicato - una modifica della prassi ha validità unicamente a partire dalla sentenza.
Il prelievo dell'IVA sul canone risale al 1995. Da quando il TF ha espresso la sua posizione, le relative fatture sono state emesse senza IVA. La questione del rimborso era tuttavia stata lasciata in sospeso dalla massima istanza giudiziaria.
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