Legislative Decree 04-07.06 n. 223
DECREE-LAW 4 July 2006, n. 223 (in Official Gazette no. 153 of 4 July 2006) – Urgent provisions for economic and social recovery, for the containment and rationalization of public spending, as well as interventions in matters of revenue and the fight against tax evasion.
THE PRESIDENT OF THE REPUBLIC
Having regard to articles 77 and 87 of the Constitution;
Considering the extraordinary need and urgency to strengthen the free choice of consumers and to make market structures more competitive, also favoring the revival of the economy and employment;
Having also considered the extraordinary need and urgency to adopt interventions aimed at rationalizing and containing public spending levels, as well as in terms of revenue and the fight against tax evasion and avoidance;
Given the resolution of the Council of Ministers, adopted in the meeting of 30 June 2006;
On the proposal of the President of the Council of Ministers, the Minister of Economy and Finance and the Minister of Economic Development;
And mana
the following decree-law:
Title I
URGENT MEASURES FOR THE DEVELOPMENT, GROWTH AND PROMOTION OF
COMPETITION AND COMPETITIVENESS, FOR CONSUMER PROTECTION E
FOR THE LIBERALIZATION OF PRODUCTION SECTORS
Article 1.
Purpose and scope of intervention
1. The provisions of this title, adopted pursuant to articles 3, 11, 41 and 117, first and second paragraphs, of the Constitution, with particular reference to the matters of state competence of the protection of competition, civil law and the determination of the essential levels of benefits concerning civil and social rights which must be guaranteed throughout the national territory, contain necessary and urgent measures to ensure compliance with articles 43, 49, 81, 82 and 86 of the Treaty establishing the European Community and ensure observance of the recommendations and opinions of the European Commission, of the Competition and Market Authority and of the Regulatory and Supervisory Authorities of the sector, in relation to the urgent need to strengthen the freedom of choice of the consumer citizen and the promotion of more competitive market structures, also in order to favor the revitalization of the economy and employment, through the liberalization of entrepreneurial activities and the creation of new jobs.
Article 2.
Urgent provisions for the protection of competition in the professional services sector
1. In compliance with the Community principle of free competition and that of freedom of movement of persons and services, as well as in order to ensure users an effective choice in the exercise of their rights and to compare the services offered on the market, from the date of entry into force of this decree the legislative and regulatory provisions which provide with reference to freelance professional and intellectual activities are repealed:
a) the establishment of fixed or minimum mandatory tariffs or the prohibition to agree on remuneration based on the achievement of the objectives pursued;
b) the prohibition, even partial, of advertising qualifications and professional specializations, the characteristics of the service offered and the price of the services;
c) the prohibition on providing users with interdisciplinary professional services by partnerships or associations of professionals, it being understood that the same professional cannot participate in more than one company and that the specific service must be rendered by one or more previously indicated professionals, under their own personal responsibility.
2. The provisions concerning the exercise of professions within the ambit of the National Health Service or in conventional relationship with the same are reserved, as well as any maximum rates pre-established in general for the protection of users.
3. The deontological and contractual provisions and the self-regulatory codes that contain the prescriptions referred to in paragraph 1 are adequate, also with the adoption of measures to guarantee the quality of professional services, by 1 January 2007. In the event of failure to adapt, as from the same date the rules in contrast with the provisions of paragraph 1 are in any case null and void.
Article 3.
Competition protection rules in the commercial distribution sector
1. Pursuant to the provisions of the Community legal system concerning the protection of competition and the free circulation of goods and services and in order to guarantee freedom of competition under conditions of equal opportunities and the correct and uniform functioning of the market, as well as to ensure to final consumers a minimum and uniform level of conditions of accessibility for the purchase of products and services on the national territory, pursuant to article 117, second paragraph, letters e) and m) of the Constitution, the economic activities of commercial distribution, including the administration of food and beverages, are carried out without the following limits and prescriptions:
a) enrollment in qualifying registers or possession of subjective professional requirements for the exercise of commercial activities, without prejudice to those concerning the protection of health and the hygienic-sanitary protection of food;
b) compliance with the minimum mandatory distances between commercial activities belonging to the same type of establishment;
c) quantitative limitations on the product range offered in shops;
d) compliance with the limits relating to predefined market shares or those calculated on the volume of sales at a sub-regional territorial level;
e) the establishment of general prohibitions on promotional sales, unless required by Community law;
f) obtaining prior authorizations and temporal limitations on carrying out promotional sales of products, carried out within commercial establishments.
2. The provisions governing sales below cost and end-of-season sales are reserved.
3. From the date of entry into force of this decree, the legislative and regulatory provisions of the state governing the commercial distribution sector incompatible with the provisions referred to in paragraph 1 are repealed.
4. The Regions and local bodies adapt their legislative and regulatory provisions to the principles and provisions referred to in paragraph 1 by 1 January 2007.
Article 4.
Urgent provisions for the liberalization of the bread production activity
1. In order to favor the promotion of a more competitive structure in the bakery sector and to ensure wider accessibility of consumers to the relative products, starting from the date of entry into force of this decree, the law of 31 July 1956, n. 1002, and letter b), of paragraph 2 of article 22 of legislative decree 31 March 1998, n. 112.
2. The planting of a new bakery and the transfer or transformation of existing bakeries are subject to a declaration of commencement of activity to be submitted to the municipality responsible for the area pursuant to article 19 of the law of 7 August 1990, n. 241. The declaration must be accompanied by the authorization of the competent local health authority regarding the hygienic-sanitary requirements and by the authorization for emissions into the atmosphere, by the building permit and by the usability permit of the premises.
3. The municipalities and the competent authorities in hygienic-sanitary matters exercise their respective supervisory functions.
4. Violations of the prescriptions referred to in this article are punished pursuant to article 22, paragraphs 1, 2, 5, letter c), and 7, of legislative decree no. 114.
Article 5.
Urgent interventions in the field of drug distribution
1. The commercial establishments referred to in article 4, paragraph 1, letters d), e) and f), of the legislative decree of 31 March 1998, n. 114, can carry out the sale of over-the-counter or self-medication drugs to the public, pursuant to article 9-bis of the decree-law of 18 September 2001, n. 347, converted, with amendments, by law 16 November 2001, n. 405, and of all drugs or products not subject to medical prescription, according to the procedures set out in this article. Any incompatible rule is abrogated.
2. The sale referred to in paragraph 1 is permitted during the opening hours of the commercial exercise and must be carried out within a specific department, with the assistance of one or more pharmacists qualified to practice the profession and registered in the relative order. In any case, competitions, prize operations and below cost sales of drugs are prohibited.
3. Each retail distributor can freely determine the discount on the price indicated by the manufacturer or distributor on the drug packaging, provided that the discount is clearly and legibly displayed to the consumer and is applied to all purchasers. Any contractual clause to the contrary is null and void. Article 1, paragraph 4, of the decree-law of 27 May 2005, n. 87, converted, with amendments, by law 26 July 2005, n. 149, and any other incompatible rule.
4. In letter b) of paragraph 1 of article 105 of legislative decree 24 April 2006, n. 219, finally, the following sentence is added "The obligation of those who wholesale medicines to hold at least 90 percent of the specialties on the market does not apply to medicines not eligible for reimbursement by the national health service, without prejudice to the possibility for the retailer to obtain supplies from another wholesaler".
5. In paragraph 1 of article 7 of the law of 8 November 1991, n. 362, the following words are deleted: «who manage pharmacies before the date of entry into force of this law»; in paragraph 2 of the same article the following words are deleted: «of the province in which the company is based»; in paragraph 1, letter a), of article 8 of the same law, the word "distribution" is deleted.
6. Paragraphs 5, 6, 7, 9 and 10 of article 7 of the law of 8 November 1991, n. 362.
7. In article 100 of the legislative decree 24 April 2006, n. 219, paragraph 2 is replaced by the following:
"2. The wholesale distribution of medicines and the supply of medicines to the public in pharmacies are mutually incompatible if carried out by the same business entity.».
Article 6.
Derogation from the ban on the overlapping of licenses for the taxi service
1. In order to ensure that users of the taxi service have a greater offer, in line with the needs of urban mobility, in article 8 of the law of 15 January 1992, n. 21, the following is added after paragraph 2:
«2-bis. Without prejudice to the possibility of granting new licenses according to the numerical programming in force, the municipalities may announce public competitions, as well as competitions reserved for taxi license holders, notwithstanding the provisions referred to in paragraphs 1 and 2, for the assignment for consideration of licenses exceeding the current numerical programming. In the cases in which the municipalities exercise the right referred to in the first sentence, the subjects referred to in article 7 who are assignees of the new licenses cannot transfer them separately from the original licence. The proceeds deriving from the assignment of the new licenses for consideration are divided, to an extent not exceeding 80 per cent and not less than 60 per cent, among the holders of the taxi license of the same municipality who maintain a single licence. In any case, license holders must carry out the service personally, or make use of drivers registered in the role referred to in article 6, whose employment contract must be sent to the supervising administration by midnight of the day before the service. Municipalities may also issue temporary, non-transferable authorizations to deal with extraordinary events.».
Article 7.
Urgent measures regarding the transfer of ownership of registered movable property
1. The authentication of deeds and declarations concerning the alienation of registered movable property and trailers or the constitution of guarantee rights on the same can also be requested from the municipal offices and from the holders of the telematic help desks for the motorist referred to in article 2 of the decree of the President of the Republic of 19 September 2000, n. 358, who are required to issue it free of charge, except for the envisaged secretarial rights, on the same date of the request, unless justified refusal.
2. Paragraphs 390 and 391 of article 1 of law no. 266, are repealed.
Article 8.
Anti-competitive clauses in the field of motor civil liability
1. In accordance with the Community principle of competition and the rules established by articles 81, 82 and 86 of the Treaty establishing the European Community, from the date of entry into force of this decree, insurance companies and their sales agents are prohibited from stipulating new contractual clauses for exclusive distribution and the imposition of minimum prices or maximum discounts for the offer of policies relating to compulsory motor liability insurance.
2. The contractual clauses which bind, exclusively, one or more insurance agents or another distributor of insurance services relating to the motor civil liability branch to one or more identified insurance companies, or which impose on the same subjects the minimum price or the maximum discount practicable to consumers for the same services, are void according to the provisions of article 1418 of the civil code. The clauses signed before the date of entry into force of this decree are without prejudice until their natural expiry and in any case no later than 1 January 2008.
3. Without prejudice to the provisions of paragraph 2, they constitute a restrictive agreement pursuant to article 2 of the law of 10 October 1990, n. 287, the imposition of an exclusive distribution mandate or the observance of minimum prices or maximum discounts to the final consumer in the fulfillment of the contracts which govern the insurance agency relationship in relation to the compulsory insurance for motor civil liability.
Article 9.
First measures for the information system on the prices of agro-food products
1. In article 23 of the decree-law of 30 September 2003, n. 269, converted, with amendments, by law 24 November 2003, n. 326, after paragraph 2-ter, the following are added:
«2-quater. In order to guarantee information to the consumer, by strengthening the system for detecting the wholesale and retail prices of agro-food products and improving its efficiency and effectiveness, the Ministry of Economic Development and the Ministry of Agricultural, Food and Forestry Policies make available to the regions, provinces and municipalities the connection to the information systems of the structures pertaining to them, according to the methods established in agreement with the same Ministries.
2-quinquies. The aggregated data collected is also made public through publication on the website and the stipulation of free agreements with newspapers and radio and television broadcasters.».
2. In article 2, paragraph 1, of the decree-law of 17 June 1996, n. 321, converted, with modifications, by law 8 August 1996, n. 421, after letter c), the following letter is added at the end:
«c-bis) carry out, at the request of the public administrations concerned, surveys of the retail prices of agro-food products.».
Article 10.
Contractual conditions of bank current accounts
1. Article 118 of the legislative decree of 1 September 1993, n. 385, is replaced by the following:
«Art. 118 (unilateral modification of contractual conditions). – 1. In long-term contracts, the right to unilaterally change rates, prices and other contract conditions may be agreed if there is a justified reason.
2. Any unilateral modification of the contractual conditions must be communicated expressly to the customer in writing, in an immediately understandable manner, with a minimum notice of thirty days.
3. Within sixty days of receipt of the written communication, the customer has the right to withdraw without penalty and without closing costs and to obtain, upon settlement of the relationship, the application of the previously applied conditions.
4. Contractual variations for which the provisions of this article have not been observed are ineffective, if prejudicial to the consumer.
5. Variations resulting from changes in the reference rate must operate, simultaneously and to the same extent, on both debit and credit rates.».
Article 11.
Urgent provisions regarding the abolition of commissions
1. The commissions established by article 6 of the law of 25 August 1991, n. 287. The relative functions are carried out by the administrations responsible for the relative administrative procedures.
2. The commissions established by articles 4 and 7 of the law of 3 February 1989, n. 39. The relative functions are carried out respectively by the Ministry of Economic Development and by the Chambers of Commerce.
3. Of the commission of selection provided for by article 1 of the decree of the Minister of Industry, Commerce and Crafts of 7 October 1993, n. 589, those enrolled in the role of business agents in mediation cannot take part.
4. The commissions established by articles 4 and 8 of the law of 3 May 1985, n. 204. The relative functions are carried out respectively by the Chambers of Commerce and by the Ministry of Economic Development.
5. Representatives of categories having a direct interest in the specific matter being surveyed cannot be part of the technical committees set up at the Chambers of Commerce for the detection of commercial uses.
Article 12.
Provisions on the circulation of vehicles and municipal and inter-municipal transport
1. Without prejudice to the principles of universality, accessibility and adequacy of local public transport services and in order to ensure a more competitive structure of the connected economic activities and to favor the full exercise of the citizens' right to mobility, the municipalities may provide that scheduled passenger transport accessible to the public, in municipal and inter-municipal areas, is carried out, throughout the territory or in sections and for predetermined times, also by persons in possession of the necessary technical-professional requirements, without prejudice to the discipline referred to in paragraph 2 and the prohibition of have funding in any form in favor of the predetti soggetti. The municipality where the railway, port or airport yard is located is in any case required to allow access to the yard by operators authorized pursuant to this paragraph from municipalities in the basin served.
2. To protect the right to health, environmental health and the safety of road users and the public interest in adequate urban mobility, local authorities regulate in non-discriminatory ways between economic operators and in compliance with the principles of subsidiarity, proportionality and loyal cooperation, access, transit and stopping in the various areas of inhabited centers of each vehicle category, also in relation to the specific methods of use in particular urban and traffic contexts. For traffic safety reasons, no-stopping zones may also be provided, even limited to time slots. Infractions can be detected without immediate contestation, also through the use of photographic or telematic means of detection.
Article 13.
Rules for the reduction of the costs of regional and local public apparatuses and for the protection of competition
1. In order to avoid alterations or distortions of competition and the market and to ensure the equality of operators, companies, with entirely public or mixed capital, established by regional and local public administrations for the production of goods and services instrumental to the activity of these entities, as well as, in the cases permitted by law, for the outsourced performance of administrative functions within their competence, must operate exclusively with the constituent and assigning entities, cannot perform services in favor of other public or private subjects, either in direct assignment or with a tender, and may participate in other companies or entities.
2. The aforementioned companies have an exclusive corporate purpose and cannot act in violation of the rules referred to in paragraph 1.
3. In order to ensure the effectiveness of the preceding provisions, the companies referred to in paragraph 1 shall cease any unauthorized activities within twelve months of the date of entry into force of this decree. To this end, they may transfer the unauthorized activities to third parties or spin them off, also by setting up a separate company to be placed on the market, according to the procedures of the decree-law of 31 May 1994, n. 332, converted, with modifications, by law 30 July 1994, n. 474, within a further twelve months.
4. Contracts concluded in violation of the provisions of paragraphs 1 and 2 are null and void.
Article 14.
Integration of the powers of the Antitrust Authority
1. In chapter II of the law of 10 October 1990, n. 287, the following are inserted after article 14:
«Art. 14-bis (Precautionary measures). – 1. In cases of urgency due to the risk of serious and irreparable damage to competition, the Authority may, ex officio, where it ascertains the existence of an infringement after a summary examination, decide on the adoption of precautionary measures.
2. The decisions adopted pursuant to paragraph 1 are applicable for a determined period of time and, if necessary and appropriate, can be renewed.
3. When companies fail to comply with a decision ordering precautionary measures, the Authority may impose administrative fines up to 3 percent of turnover.
«Article 14-ter (Commitments). – 1. Until the decision referred to in Article 15 which ascertains the infringement of Articles 2 or 3 or Articles 8l or 82 of the EC Treaty is taken, undertakings may present commitments such as to put an end to the infringement. If the Authority deems these commitments suitable for stopping the infringement, it can make them mandatory for companies and close the proceeding without ascertaining the offence.
2. In the event of non-compliance with the commitments made mandatory pursuant to paragraph 1, the Authority may impose a fine of up to 10 percent of turnover.
3. The Authority may ex officio reopen the proceedings if:
a) the factual situation changes with respect to an element on which the decision is based;
b) the companies concerned contravene the commitments undertaken;
c) the decision is based on information submitted by the parties which is incomplete, inaccurate or misleading.'
2. In article 15 of the law of 10 October 1990, n. 287, after paragraph 2, the following is added:
“2-bis. The Authority, in accordance with the Community legal system, defines with its own general provision the cases in which, by virtue of the qualified collaboration provided by the companies in ascertaining infringements of the competition rules, the pecuniary administrative sanction can be reduced by no more than half.".
Article 15.
Provision on the management of the integrated water service
1. In article 113, paragraphs 15-bis and 15-ter, of legislative decree no. 267, the words: «December 31, 2006» are replaced by the following: «December 31, 2007».
Title II
MEASURES FOR THE RESUME OF INFRASTRUCTURAL INTERVENTIONS, INTERVENTIONS
FOR FAMILY SUPPORT AND CONTAINMENT MEASURES E
RATIONALIZATION OF PUBLIC EXPENDITURE
Chapter I
Measures for the recovery of infrastructural interventions
Article 16.
Collective contract 2004-2005 local public transport
1. As a partial modification of the provisions of article 1, paragraphs 2 and 3, of the decree-law of 21 February 2005, n. 16, converted, with amendments, by law 22 April 2005, n. 58, starting from 2006, the annual amount of 60 million euros is paid to local public transport services directly by the regions identified by decree of the Minister of Infrastructure and Transport, in concert with the Minister of Economy and Finance, dated 1 March 2006, issued in agreement with the Unified Conference referred to in article 8 of legislative decree 28 August 1997, n. 281, without first having to proceed with the corresponding reduction in tax transfers to the aforementioned regions.
2. In article 1, paragraph 147, of the law of 23 December 2005, n. 266, the following sentence is added at the end «The capital account expenses relating to the interventions for rail transport falling within the territory of the Capital of the Republic are excluded from the internal stability pact.».
Article 17.
ANAS and Ferrovie SpA
1. For the continuation of the interventions relating to the «High speed / high capacity system», for the year 2006, a grant for plant account is granted up to a maximum limit of 1,800 million euro in favor of Ferrovie dello Stato SpA or group companies.
2. In article 1, paragraph 32, of the law of 23 December 2005, n. 266, as amended by article 3 of the decree-law of 6 March 2006, n. 68, converted, with modifications, by article 1 of law 24 March 2006, n. 127, the words: «1,913 million» are replaced by the following: «2,913 million».
Article 18.
Integration of the National Fund for Civil Service, the National Fund for Social Policies and the Single Fund for Entertainment
1. The endowment of the National Fund for the civil service referred to in article 19 of the law of 8 July 1998, n. 230, as determined by table C of the law of 23 December 2005, n. 266, is supplemented by 30 million euros for the year 2006.
2. The endowment of the Fund for social policies referred to in article 20, paragraph 8, of the law of 8 November 2000, n. 328, as determined by table C of the law of 23 December 2005, n. 266, is supplemented by 300 million euros per year for the three-year period 2006-2008.
3. The endowment of the Single Fund for entertainment pursuant to the law of 30 April 1985, n. 163, as determined by table C of the law of 23 December 2005, n. 266, is supplemented by 50 million euros per year for the three-year period 2006-2008.
Chapter II
Interventions for family policies, for policies
youth and for rights and equal policies
opportunity
Article 19.
Funds for family policies, for youth policies
and for policies relating to rights and equal opportunities
1. In order to promote and implement interventions for the protection of the family, in all its components and its generational problems, as well as to support the National Observatory on the family, a fund called "Fund for family policies" is set up at the Presidency of the Council of Ministers, to which the sum of 3 million euros for the year 2006 and ten million euros starting from 2007 is assigned.
2. In order to promote the right of young people to cultural and professional training and integration into social life, also through interventions aimed at facilitating the realization of young people's right to housing, as well as facilitating access to credit for the purchase and use of goods and services, a fund called "Fund for youth policies" is set up at the Presidency of the Council of Ministers, to which the sum of 3 million euros is assigned for the year 2006 and ten million euros starting from year 2 007.
3. In order to promote policies relating to rights and equal opportunities, a fund called the "Fund for policies relating to rights and equal opportunities" is set up at the Presidency of the Council of Ministers, to which the sum of 3 million euros is assigned for the year 2006 and ten million euros starting from 2007.
Chapter III
Measures to contain and rationalize public spending
Article 20.
Presidency of the Council of Ministers
1. The expenditure authorization referred to in the law of 25 February 1987, n. 67, as determined by table C of the law of 23 December 2005, n. 266, is reduced by 1 million euros for 2006 and by 50 million euros starting from 2007.
2. In relation to the provisions of paragraph 1, with a specific decree of the President of the Council of Ministers the contributions and provisions for publishing referred to in law no. 250.
3. The endowment relating to the expenditure authorization referred to in article 1 of the law of 24 February 1992, n. 225, as determined by table C of the law of 23 December 2005, n. 266, is reduced by 39 million euros for the year 2006.
Article 21.
Justice fees
1. For the payment of court costs, recourse to advance payments by post offices is not permitted, except for notification documents concerning criminal proceedings.
2. Payment of court expenses is made according to the ordinary procedures established by the current general accounting regulations of the State.
3. The allocation foreseen in the budget for justice expenses, as supplemented pursuant to article 1, paragraph 607, of the law of 23 December 2005, n. 266, registered in the basic forecast unit 2.1.2.1 (chapter 1360) of the Ministry of Justice's estimates, is reduced by 50 million euros for the year 2006, by 100 million euros for the year 2007 and by 200 million euros starting from 2008.
4. In article 13 of the consolidated text of the legislative and regulatory provisions on justice referred to in the decree of the President of the Republic 30 May 2002, n. 115, the following paragraphs are added at the end:
«6-bis. For appeals brought before the Regional Administrative Courts and the Council of State, the fee due is 500 euros; for precautionary applications in first and second instance, for the appeals envisaged by article 21-bis of the law of 6 December 1971, n. 1034, added by article 2 of law 21 July 2000, n. 205, for those envisaged by article 25, paragraph 5, of the law of 7 August 1990, n. 241, and for compliance appeals the fee due is 250 euros.
6-ter. The greater revenue deriving from the application of the provisions referred to in paragraph 6-bis is paid to the State budget, to be reassigned to the estimates of the Ministry of the Economy and Finance, for expenses relating to the functioning of the Council of State and the regional administrative courts".
5. In article 16 of the cited consolidated text referred to in the decree of the President of the Republic 30 May 2002, n. 115, after paragraph 1, the following is added:
«1-bis. In the event of omitted or partial payment of the unified contribution, the sanction referred to in article 71 of the consolidated text of the provisions concerning the registration tax referred to in the decree of the President of the Republic of 26 April 1986, n. 131, excluding the deduction provided therein. The defendant or, jointly and severally, the established defenders are responsible for the payment.».
6. In article 1, paragraph 309, of the law of 30 December 2004, n. 311, after the words: «of the judicial offices», the following are inserted «and to the estimates of the Ministry of the Economy and Finance for expenses relating to the functioning of the Council of State and the Regional Administrative Courts».
Article 22.
Reduction of operating expenses for non-territorial public entities and bodies
1. The appropriations for the year 2006 relating to expenditure for intermediate consumption in the balance sheets of non-territorial public entities and bodies, which adopt financial accounting, identified pursuant to article 1, paragraphs 5 and 6, of law no. 311, with the exception of health and hospital companies, scientific hospitalization and treatment institutes, the higher health institute, the higher institute for occupational prevention and safety, the Italian drug agency, the experimental zooprophylactic institutes and educational institutions, are reduced by 10 per cent, in any case within the limits of uncommitted funds at the date of entry into force of this decree. For public entities and bodies that adopt exclusively statutory accounting, the production costs, identified in article 2425, first paragraph, letter B), numbers 6), 7) and 8), of the civil code, envisaged in the respective 2006 budgets, concerning consumer goods and services and the use of third party assets, are reduced by 10 percent. The sums deriving from the reductions referred to in this paragraph are paid by each institution, within the month of October 2006, into the State budget, with allocation to chapter X, chapter 2961.
2. For the same expenditure and cost items indicated in paragraph 1, for the three-year period 2007-2009, the forecasts cannot exceed eighty percent of the initial ones for 2006, without prejudice to the provisions of paragraph 57 of article 1 of law no. 311. The sums corresponding to the reduction of costs and expenses due to the effect of this paragraph are specifically set aside to be paid by each entity, by 30 June of each year, upon entry into the State budget, with allocation to chapter X, chapter 2961. Supervising Administrations are prohibited from approving the financial statements of public entities and bodies in which the directors have not expressly declared in the management report that they have complied with the provisions of this article.
Article 23.
Opinion of the National University Council
1. In order to avoid increased costs deriving from the expression of an opinion by the National University Council (CUN) on the procedures aimed at the recruitment of university professors, associates and researchers, as well as their confirmation in the role, article 14, paragraph 4, of the legislative decree 6 April 2006, n. 164, is repealed.
Article 24.
Containment of expenses for fees due to arbitrators
1. For any arbitration, even if governed by special laws, the extent of the remuneration due to the arbitrators, referred to in point 9 of table D attached to the decree of the Minister of Justice 8 April 2004, n. 127, applies without fail to all members of the arbitration panels, even if not composed in whole or in part by lawyers. The extent of the fee due to the single arbitrator referred to in point 8 of the same table D also applies to the non-lawyer arbitrator.
Article 25.
Containment measures with accountability of the administrations
1. In the estimates of the expenditure of the central administrations, approved with the law of 23 December 2005, n. 267, the allocation shares of the basic forecast units indicated in list 1 attached to this decree are set aside and made unavailable for management. The same list indicates the reductions to be made to the budget estimates under current legislation for the three-year period 2007-2009.
2. Provisions made, pursuant to paragraph 1, in the context of the accounting entries recorded in the information system of the State General Accounting Office are paid into the State budget by 30 November 2006.
3. During the 2006 management, and until the date envisaged for the payment referred to in paragraph 2, for effective, justified and documented management needs, the competent Minister, in agreement with the Minister of Economy and Finance, with his own decrees, to be communicated to the competent parliamentary commissions, the Court of Auditors, and the coexisting Central Budget Office, may modify the provisions referred to in paragraph 2, without prejudice to maintaining the overall effect on the borrowing requirement and on net borrowing .
4. At the request of the Administrations, a different distribution of the reductions relating to the three-year period 2007-2009, indicated in the list referred to in paragraph 1, may be made at the time of the budget maneuver for the same three-year period.
Article 26.
Controls and sanctions for non-compliance with the rule on cost containment by entities included in the consolidated income statement of public administrations
1. In the event of non-compliance with the annual expenditure limit referred to in article 1, paragraph 57, of the law of 30 December 2004, n. 311, by the bodies identified pursuant to paragraphs 5 and 6 of the same article, without prejudice to the exclusions provided for by the aforementioned paragraph 57, the state transfers for any reason made in favor of said bodies are reduced by an amount equal to the expenditure surpluses resulting from the final accounts for the years 2005, 2006 and 2007. The bodies concerned which do not receive contributions from the state budget are required to pay into the state budget, with allocation to chapter X, chapter 2961, by 30 September of the years 2006, 2007 and 2008 respectively, an amount equal to the surpluses resulting from the aforementioned final accounts. By 31 July 2006, 2007 and 2008 respectively, the supervising administrations are required to notify the aforementioned expenditure surpluses to the Ministry of the Economy and Finance – Department of General State Accounting.
Article 27.
Reduction of the annual expenditure limit for studies and consultancy assignments, for public relations, conferences, exhibitions, advertising and representation
1. In paragraphs 9 and 10 of article 1 of the law of 23 December 2005, n. 266, the words: «50 per cent» are replaced by the following: «40 per cent».
Article 28.
Diaries for missions abroad
1. The per diems for missions abroad referred to in table B attached to the decree of the Minister of the Treasury, Budget and Economic Planning dated 27 August 1998, and subsequent amendments, published in the Official Gazette no. 202 of 31 August 1998, are reduced by 20 per cent starting from the date of entry into force of this decree. The reduction applies to personnel belonging to the administrations referred to in article 1, paragraph 2, of the legislative decree of 30 March 2001, n. 165, and subsequent modifications.
2. Article 3 of the Royal Decree of 3 June 1926, n. 941, and subsequent modifications is repealed.
3. The provisions referred to in paragraphs 1 and 2 do not apply to civilian and military personnel engaged in international peace missions, financed for the year 2006 by article 1, paragraph 97, of the law of 23 December 2005, n. 266.
Article 29.
Cost containment for commissions, committees and other bodies
1. Without prejudice to the prohibition established by article 18, paragraph 1, of the law of 28 December 2001, n. 448, the total expenditure sustained by the public administrations referred to in article 1, paragraph 2, of the legislative decree of 30 March 2001, n. 165, and subsequent amendments, for collective bodies and other bodies, even monocratic, however named, operating in the aforementioned administrations, is reduced by thirty percent compared to that incurred in 2005. For the aforementioned purposes, the administrations immediately adopt, and in any case within 30 days from the date of entry into force of this decree, the necessary measures to adapt to the new spending limits. This reduction is added to that provided for by article 1, paragraph 58, of the law of 23 December 2005, n. 266.
2. In order to achieve the aims of containing the expenses referred to in paragraph 1, for the state administrations, within one hundred and twenty days from the date of entry into force of this decree, the bodies are reorganized, also by means of suppression or unification of the structures, with regulations to be issued pursuant to article 17, paragraph 2, of the law of 23 August 1988, n. 400, for the bodies envisaged by law or regulation and, for the remainder, by decree of the President of the Council of Ministers, in agreement with the Minister of Economy and Finance, on the proposal of the competent Minister. The measures take into account the following criteria:
a) elimination of organizational and functional duplication;
b) rationalization of the skills of the structures that carry out homogeneous functions;
c) limitation of the number of support structures to those strictly indispensable for the functioning of the bodies;
d) decrease in the number of members of the bodies;
e) reduction of the fees due to the members of the bodies.
3. Non-state administrations are required to provide, within the same term and on the basis of the same criteria referred to in paragraph 2, with acts of a regulatory nature envisaged by the respective legal systems, to be submitted to the verification of the internal control bodies and to the approval of the supervising administration, where foreseen. Pending the adoption of the aforementioned regulations, the same administrations ensure compliance with the spending limit referred to in paragraph 1 within the deadline set therein.
4. The bodies not identified by the measures envisaged by paragraphs 2 and 3 are in any case suppressed.
5. Once the deadlines referred to in paragraphs 1, 2 and 3 have expired without having taken steps to fulfill the obligations set forth therein, administrations are prohibited from paying fees to the members of the bodies referred to in paragraph 1.
6. The provisions of this article do not find direct application to the regions, autonomous provinces, local authorities and bodies of the National Health Service, for which they constitute provisions of principle for the purpose of coordinating public finance.
7. The provisions of this article do not apply to management, administration and control bodies.
Article 30.
Verification of personnel savings for regions and local authorities
1. Paragraph 204 of article 1 of the law of 23 December 2005, n. 266, is replaced by the following:
«204. For the regional administrations and local bodies referred to in paragraph 198, in the event of failure to achieve the cost savings objectives set forth therein, it is forbidden to proceed with the hiring of personnel in any capacity. For the purpose of monitoring and verifying the obligations referred to in the aforementioned paragraph 198, by decree of the President of the Council of Ministers to be issued subject to agreement between the Government, regions and local autonomies to be concluded in the unified conference referred to in article 8 of legislative decree 28 August 1997, n. 281, by 30 September 2006, a technical table is set up with representatives of the autonomies system designated by the relevant exponential bodies, of the Ministry of Economy and Finance - Department of General State Accounting, of the Presidency of the Council of Ministers - Department of Public Administration, of the Presidency of the Council of Ministers - Department of Regional Affairs, with the aim of:
a) acquire, through the Ministry of the Economy and Finance, the documentation from the recipient bodies of the standard, certified by the auditing body, of the measures adopted and the results achieved;
b) set specific criteria and operating procedures, including sampling for municipalities with a population of less than 30,000 inhabitants and for mountain communities with a population of less than 50,000 inhabitants, for monitoring and verifying the effective achievement, by the bodies, of the expected cost savings;
c) verify, on the basis of the criteria and operating methods referred to in letter b) and the documentation received, the timely application of the provision and the cases of non-compliance;
d) develop analyzes and operational proposals aimed at the structural containment of personnel expenditure for the recipient bodies of paragraph 198.
204-bis. The results of the verification operations of the technical table referred to in paragraph 204 are transmitted annually to the Court of Auditors, also for the purposes of the report on the cost of public work referred to in title V of legislative decree 30 March 2001, n. 165. Failure to send the documentation referred to in letter a) of paragraph 204 by the entities entails, in any case, the prohibition of employment in any capacity.».
Article 31.
Reorganization of the internal control service
1. In article 6, paragraph 3, of the legislative decree 30 July 1999, n. 286, the words: «even to a collegial body» are replaced by the following: «to a monocratic body or composed of three members. If a body with three members is foreseen, a president is appointed.».
2. The contingent of personnel assigned to the offices in charge of strategic evaluation and control activities, pursuant to article 14, paragraph 2, of the legislative decree of 30 March 2001, n. 165, and subsequent amendments, cannot exceed the maximum number of units equal to 10 percent of the total assigned to the offices directly collaborating with the political bodies.
Article 32.
Collaboration contracts
1. For the purpose of containing expenditure and coordinating public finances, in article 7 of the legislative decree of 30 March 2001, n. 165, paragraphs 6, 6-bis and 6-ter are replaced by the following:
«6. For needs that cannot be met with staff in service, public administrations can confer individual assignments, with self-employment contracts, of an occasional or coordinated and continuous nature, to experts with proven competence, in the presence of the following conditions:
a) the object of the service must correspond to the powers attributed by the legal system to the conferring administration and to specific and determined objectives and projects;
b) the administration must first ascertain the objective impossibility of using the human resources available within it;
c) the service must be of a temporary and highly qualified nature;
d) the duration, place, object and remuneration of the collaboration must be determined in advance.
6-bis. The public administrations regulate and make public, according to their own regulations, comparative procedures for the assignment of collaboration assignments.
6-ter. The regulations referred to in article 110, paragraph 6, of the legislative decree 18 August 2000, n. 267, comply with the principles referred to in paragraph 6.".
Article 33.
Retention of civil servants
1. The second, third, fourth and fifth sentences of article 16, paragraph 1, of legislative decree no. 503, are suppressed.
2. The employees of the public administrations referred to in article 1, paragraph 2, of the legislative decree of 30 March 2001, n. 165, with the exclusion of members of the diplomatic and prefectural career, of the staff of the Armed Forces and the Police Forces with a military and civil system, of the staff of the National Fire Brigade, against whom the request for detention up to the seventieth year of age has been accepted and authorized at the date of entry into force of this decree, may remain in service at the same legal and economic conditions, also for the purposes of the Pension Treatment. the acceptance of the request.
3. The age limits for the retirement of civil servants also resulting from the application of article 16, paragraph 1, of legislative decree 30 December 1992, n. 503, are also applied for the purposes of assigning the managerial duties referred to in article 19, paragraph 6, of the aforementioned legislative decree no. 165 of 2001.
Article 34.
Criteria for maximum ancillary payments and advertising of consultancy appointments
1. In article 24, paragraph 2, of the legislative decree of 30 March 2001, n. 165, the following sentence is added at the end "By decree of the President of the Council of Ministers, in agreement with the Minister of Economy and Finance, the criteria are established for the identification of the maximum ancillary treatments, according to principles of cost containment and uniformity and equalization.".
2. In article 53, paragraph 14, of the legislative decree of 30 March 2001, n. 165, the following is added after the last sentence: «The administrations make known, by inserting them in their databases accessible to the public electronically, the lists of their consultants indicating the object, duration and remuneration of the assignment.».
3. In article 53, paragraph 16, of the legislative decree 30 March 2001, n. 165, after the words: «data collected» the following are inserted: «, adopts the relative publicity and transparency measures.».
Title III
MEASURES TO COMBAT TAX EVASION AND AVOIDANCE, OF
RECOVERY OF THE TAXABLE BASE, TO ENHANCE THE POWERS OF
CONTROL OF FINANCIAL ADMINISTRATION, SIMPLIFICATION OF
TAX AND GAMES FULFILLMENTS
Article 35.
Measures to combat tax evasion and avoidance
1. In article 74-quater of the decree of the President of the Republic of 26 October 1972, n. 633, after paragraph 6 the following is added at the end: «6-bis. For the purposes of applying the VAT rate, the obligatory drinks in discos and dance halls are considered ancillary to the entertainment or show business carried out there.».
2. In the third paragraph of article 54 of the decree of the President of the Republic of 26 October 1972, n. 633, the following is added after the last sentence: «For sales involving real estate and related appurtenances, the proof referred to in the previous sentence is understood to be integrated even if the existence of the taxable operations or the inaccuracy of the indications referred to in the previous paragraph are inferred on the basis of the normal value of the aforementioned assets, determined pursuant to article 14 of this decree.».
3. In paragraph 1 of article 39 of the decree of the President of the Republic 29 September 1973, n. 600, letter d), after the last sentence, the following is added: "For sales involving immovable property or the constitution or transfer of real rights of enjoyment on the same assets, the proof referred to in the previous sentence is understood to be integrated even if the unfaithfulness of the related revenues is inferred on the basis of the normal value of the aforementioned assets, determined pursuant to article 9, paragraph 3, of the consolidated income tax law".
4. Article 15 of the decree-law of 23 February 1995, n. 41, converted, with modifications, by law 22 March 1995, n. 85, is repealed.
5. In article 17 of the decree of the President of the Republic of 26 October 1972, n. 633, the following paragraph is added at the end:
"The provisions referred to in the previous paragraph also apply to the provision of services, including the provision of labour, rendered in the construction sector by subcontractors to companies carrying out the construction or renovation of buildings or to the main contractor or another subcontractor."
6. The preceding paragraph applies to services provided after the date of authorization of the measure pursuant to article 27 of Directive 77/388/EEC of 17 May 1977.
7. In the legislative decree 10 March 2000, n. 74, the following are inserted after article 10-bis:
«Article 10-ter (Omitted payment of VAT). – 1. The provision referred to in article 10-bis also applies, within the limits set forth therein, to anyone who fails to pay the value added tax, due on the basis of the annual return, within the deadline for the payment of the advance relating to the subsequent tax period.
Article 10-quater (Undue compensation). – 1. The provision referred to in article 10-bis also applies, within the limits set forth therein, to anyone who does not pay the sums due, using in compensation, pursuant to article 17 of legislative decree no. 241, credits not due or non-existent.".
8. With the decree of the President of the Republic 26 October 1972, n. 633, the following changes were made:
a) in article 10, first paragraph, numbers 8) and 8-bis) are replaced by the following:
«8) leases and rentals, related transfers, terminations and extensions, of land and farms, of areas other than those intended for parking vehicles, for which the urban planning instruments do not provide for building use, and of buildings, including appurtenances, stocks and in general movable property intended for the permanent service of the leased and rented properties;
8-bis) the transfer of buildings or portions of buildings, excluding those carried out, within five years from the date of completion of the construction or of the intervention, by the construction companies of the same or by the companies that carried out, also through contractors, the interventions referred to in article 31, first paragraph, letters c), d) and e) of the law of 5 August 1978, n. 457;»;
b) in article 19-bis1, paragraph 1, letter i), first sentence, the words "or resale" are deleted;
c) in the third paragraph of article 36, the last sentence is deleted;
d) in the attached Table A, part III, the no. 127-ter is suppressed.".
9. Upon first application of the provisions referred to in the previous paragraph, in relation to the changed tax regime of the same, the tax due as a result of the adjustment referred to in article 19-bis2 of the decree of the President of the Republic of 26 October 1972, n. 633, is paid in three annual installments to be paid within the deadline set for the payment of the advance by article 6, paragraph 2, of the law of 29 December 1990, n. 450. The first installment is paid by 27 December 2006. The debt can also be extinguished by offsetting pursuant to article 17 of the legislative decree 9 July 1997, n. 241, or with the use of credits resulting from periodic payments. Failure to pay each individual installment entails the application of article 13 of the legislative decree of 18 December 1997, n. 471, and constitutes a title for compulsory collection.
10. In article 5, second paragraph, second sentence and in article 40, first paragraph, second sentence, of the consolidated text of the registration tax, approved with decree of the President of the Republic 26 April 1986, n. 131, after the words: «transactions exempt pursuant to article 10, numbers 8), 8-bis)» the following are added: «, not deriving from financial leasing contracts,».
11. In order to contrast the abuses of the tax provisions governing the vehicle sector, with a provision of the Director of the Revenue Agency, having consulted the Land Transport Department of the Ministry of Transport, vehicles are identified which, regardless of the type-approval category, result from adaptations which do not prevent their use for the private transport of people. The aforementioned vehicles must be subject to the regime specific to motor vehicles referred to in paragraph 1, letter b), of article 164 of the consolidated text of income taxes, for the purposes of direct taxes, and in paragraph 1, letter c), of article 19-bis1 of the decree of the President of the Republic n. 633 of 1972, for the purposes of value added tax.
12. In article 19 of the decree of the President of the Republic 29 September 1973, n. 600, the following are added after the second paragraph: «The persons referred to in the first paragraph are obliged to keep one or more bank or postal current accounts to which the sums collected in the exercise of the activity necessarily flow and from which withdrawals are made for the payment of expenses.
Cash fees for the exercise of arts and professions are collected exclusively by non-transferable checks or wire transfers or other bank or postal payment methods as well as by electronic payment systems, except for unit amounts of less than 100 euros.».
13. After paragraph 5 of article 73 of the consolidated text of income taxes, approved with decree of the President of the Republic 22 December 1986, n. 917, the following are added:
«5-bis. Unless proven otherwise, the headquarters of the administration of companies and entities, which hold controlling interests, pursuant to article 2359, paragraph 1, of the civil code, in the subjects referred to in letters a) and b) of paragraph 1, are considered to exist in the territory of the State, if, alternatively:
a) they are controlled, even indirectly, pursuant to article 2359, paragraph 1, of the civil code, by entities resident in the territory of the State;
b) are administered by a board of directors, or other equivalent management body, composed mainly of directors residing in the territory of the State.
5-ter. For the purposes of verifying the existence of the control referred to in paragraph 5-bis, the situation existing at the closing date of the financial year or management period of the controlled foreign entity is identified. For the same purposes, for natural persons, the votes due to family members referred to in article 5, paragraph 5 are also taken into account.".
14. The provision referred to in the previous paragraph takes effect from the current tax period on the date of entry into force of this decree.
15. In article 30 of the law of 23 December 1994, n. 724, the following changes were made:
a) paragraph 1 is replaced by the following:
«1. For the purposes of this article, joint-stock companies, limited partnerships, limited liability companies, general partnerships and simple limited partnerships, as well as non-resident companies and entities of all kinds, with a permanent establishment in the territory of the State, are considered, unless proven otherwise, to be non-operating if the total amount of revenues, increases in inventories and income, excluding extraordinary income, resulting from the income statement, where required, is less than the sum of the amounts resulting by applying a) 2 percent to the value of the assets indicated in the article 85, paragraph 1, letter c), of the consolidated income tax law, approved by decree of the President of the Republic December 22, 1986, n. 917, even if they constitute financial fixed assets, increased by the value of the receivables; b) 6 per cent to the value of fixed assets consisting of real estate and assets indicated in article 8-bis, paragraph 1, letter a), of Presidential Decree no. 633, and subsequent amendments, also under financial leasing; c) 15 per cent to the value of other fixed assets, including under finance leases. The provisions of the previous periods do not apply 1) to subjects who, due to the particular activity carried out, are obliged to set up in the form of a capital company; 2) to subjects who are in the first tax period; 3) to companies in controlled or extraordinary administration; 4) to companies and entities whose securities are traded on Italian regulated markets; 5) companies providing public transport services; 6) to companies with no less than 100 shareholders.";
b) paragraph 3 is replaced by the following:
«3. Without prejudice to the ordinary power of assessment, for the purposes of personal income tax for companies and non-operating entities indicated in paragraph 1, it is presumed that the income for the tax period is not less than the amount of the sum of the amounts deriving from the application, to the values of the assets held during the year, of the following percentages: a) 1.50 percent on the value of the assets indicated in letter a) of paragraph 1; b) 4.75 percent of the value of fixed assets consisting of real estate and assets indicated in article 8-bis, paragraph 1, letter a), of Presidential Decree no. 633, and subsequent amendments, also under financial leasing; c) 12 per cent of the total value of other fixed assets, including under finance leases. Losses from previous years can only be calculated as a reduction of the portion of income exceeding the minimum referred to in this paragraph.";
c) paragraph 4 is replaced by the following:
«4. For non-operating companies and entities, the excess credit resulting from the declaration presented for value added tax purposes is not eligible for reimbursement nor can it be set off pursuant to article 17 of legislative decree 9 July 1997, n. 241, or of assignment pursuant to article 5, paragraph 4-ter, of the decree-law of 14 March 1988, n. 70, converted, with modifications, by law 13 May 1988, n. 154. If for three consecutive tax periods the company or non-operating body does not carry out significant operations for the purposes of value added tax that are not less than the amount resulting from the application of the percentages referred to in paragraph 1, the excess credit cannot be further carried forward to the deduction of output VAT relating to subsequent tax periods.";
d) the following is inserted after paragraph 4:
«4-bis. In the presence of objective situations of an extraordinary nature which have made it impossible to obtain the revenues, increases in inventories and income as well as the income determined pursuant to this article, or have made it impossible to carry out the relevant transactions for the purposes of the value added tax referred to in paragraph 4, the company concerned may request the non-application of the related anti-avoidance provisions pursuant to article 37-bis, paragraph 8, of the decree of the President of the Republic no. 600 of 1973.".
16. The provisions of the preceding paragraph apply from the current tax period on the date of entry into force of this decree.
17. In article 172, paragraph 7, of the consolidated text of income taxes, approved by decree of the President of the Republic 22 December 1986, n. 917, the following sentence is added at the end "In the event of backdating of the tax effects of the merger pursuant to paragraph 9, the limitations of this paragraph also apply to the negative result, which can be determined by applying the ordinary rules, which would have been generated autonomously by the subjects participating in the merger in relation to the period between the beginning of the tax period and the date prior to that of legal effectiveness of the merger".
18. The provisions of paragraph 17 apply to demerger and merger operations approved by the shareholders' meetings of the participating companies from the date of entry into force of this decree-law. For transactions approved before the aforementioned date, the application of the provisions of article 37-bis of 29 September 1973, no. 600.
19. In article 1 of the law of 23 December 2005, n. 266, the following is inserted after paragraph 121: «121-bis. The facilitations referred to in the previous paragraph are due on condition that the cost of the relative labor is shown on the invoice.».
20. The provision of the previous paragraph applies in relation to expenses incurred starting from the date of entry into force of this decree.
21. In article 1 of the law of 23 December 2005, n. 266, the following changes were made:
a) in paragraph 497:
1) after the first sentence, the following is inserted: «The parties are in any case obliged to indicate the agreed consideration in the deed.»;
2) in the second sentence, the words: «of 20 per cent» are replaced by the following: «of 30 per cent»;
b) in paragraph 498, at the end, the following sentence is added «If the agreed consideration is concealed, even in part, the taxes are due on the entire amount of the latter and the administrative sanction is applied from fifty to one hundred percent of the difference between the tax due and that already applied on the basis of the declared consideration, less the amount of the sanction eventually imposed pursuant to article 71 of the same decree of the President of the Republic n. 131 of 1986.".
22. Upon transfer of the property, even if subject to VAT, the parties are obliged to make a specific declaration in lieu of a deed of notoriety containing the analytical indication of the methods of payment of the consideration. In the same way, each of the parties is obliged to declare whether they have made use of a mediator; in the affirmative hypothesis, he has the obligation to declare the amount of the expense sustained for the mediation, the analytical payment methods of the same, with the indication of the VAT number or the tax code of the real estate agent. In the event of omitted, incomplete or false indication of the aforesaid data, an administrative sanction ranging from Euro 500 to Euro 10,000 is applied and, for the purposes of the registration tax, the transferred assets are subject to an assessment of the value pursuant to article 52, paragraph 1, of the consolidated text of the provisions concerning the registration tax referred to in the decree of the President of the Republic of 26 April 1986, n. 131.
23. Paragraphs 21 and 22 apply to public deeds and authenticated private deeds starting from the second day following the publication in the Official Gazette of this decree.
24. To the consolidated text of the provisions concerning the registration tax referred to in the decree of the President of the Republic 26 April 1986, n. 131, the following changes were made:
a) after article 53 the following is inserted: «53-bis (Attributions and powers of the offices). – 1. The attributions and powers referred to in articles 31 and following of the decree of the President of the Republic 29 September 1973, n. 600 and subsequent amendments, can also be exercised for the purposes of the registration tax, as well as the mortgage and cadastral taxes referred to in the legislative decree of 31 October 1990, n. 347.».
b) in article 74, the following is inserted after paragraph 1: «1-bis. For the violations resulting from the requests referred to in article 53-bis, the provisions referred to in the legislative decree of 18 December 1997, n. 471.».
25. Employees of Riscossione spa or of its investee companies pursuant to article 3, paragraph 7, of the decree-law of 30 September 2005, n. 203, converted, with amendments, by law 2 December 2005, n. 248, hereinafter referred to as "collection agents", for the sole purpose of collection through the register and subject to authorization issued by the director general of collection agents, can use the data available to the Revenue Agency pursuant to article 7, paragraph 6, of the decree of the President of the Republic of 29 September 1973, n. 605.
26. For the same purposes provided for in the previous paragraph, collection agents may also access all the remaining relevant data, by submitting a specific request, also electronically, to the public or private subjects who hold them, with the right to view and extract a copy of the deeds concerning the aforementioned data, as well as to obtain, on unstamped paper, the relative certifications.
27. In article 7 of the decree of the President of the Republic 29 September 1973, n. 605, the following paragraphs are added at the end: «Companies, intermediaries and all other operators in the insurance sector who disburse, on the basis of insurance contracts of any branch, sums of money for any reason towards the injured parties, communicate electronically to the tax register, also in derogation from contrary legislative provisions, the amount of the liquidated sums, the reason for the aforementioned payment, the tax code or the VAT number of the beneficiary and of the subjects whose services have been assessed for the purposes of the quantification of the liquidated amount. This provision applies with reference to the sums disbursed starting from 1 October 2006.
The content, methods and terms of transmissions, as well as the technical specifications of the format, are defined by provision of the Director of the Revenue Agency.».
28. The contractor is jointly and severally liable with the subcontractor for the execution and payment of withholding taxes on employee income and for the payment of social security contributions and compulsory insurance contributions for accidents at work and occupational diseases of employees to which the subcontractor is required.
29. Joint and several liability ceases if the contractor verifies, by acquiring the relative documentation before payment of the consideration, that the obligations referred to in paragraph 28 connected with the performance of employee work concerning the work, supply or service entrusted have been correctly performed by the subcontractor. The contractor may suspend payment of the consideration until the subcontractor presents the aforesaid documentation.
30. The amounts due for the joint and several liability referred to in paragraph 28 cannot exceed the overall amount of the consideration due by the contractor to the subcontractor.
31. The deeds that must be notified to the subcontractor within a time limit are also notified to the jointly liable party within the same time limit. The competence of the offices of the tax and social security bodies is in any case determined in relation to the subcontractor's headquarters.
32. The client shall pay the amount due to the contractor upon presentation by the latter of the documentation certifying that the obligations referred to in paragraph 28 connected with the performance of employee work concerning the work, supply or service entrusted have been correctly performed by the contractor.
33. Failure to comply with the payment methods provided for in the previous paragraph is punished with an administrative fine ranging from 5,000 to 200,000 euros if the obligations referred to in paragraph 28 connected with the performance of employee work concerning the work, supply or service entrusted have not been correctly performed by the contractor and any subcontractors. For the purposes of this sanction, the provisions envisaged for the violation committed by the contractor shall apply. The competence of the office which imposes this sanction is in any case determined in relation to the contractor's headquarters.
34. The provisions referred to in paragraphs 28 to 33 apply, in relation to contracts for the procurement and subcontracting of works, supplies and services concluded after the entry into force of this decree, to the subjects who stipulate the aforementioned contracts in the context of activities relevant for the purposes of the value added tax referred to in the decree of the President of the Republic of 26 October 1972, n. 633 and, in any case, to the subjects referred to in articles 73 and 74 of the consolidated text of income taxes, approved by decree of the President of the Republic December 22, 1986, n. 917.
35. The Customs Agency, in its activities for the prevention and contrast of tax violations connected to the fraudulent declaration of the customs value and of the other elements that determine the customs assessment pursuant to legislative decree 8 November 1990, n. 374, has the faculty to proceed, with the modalities foreseen by the article 51 of the decree of the President of the Republic 26 October 1972, n. 633, to the acquisition of data and documents relating to the costs of transport, insurance, freight and any other cost element which forms the declared value for import, export, introduction into the customs warehouse or VAT and transit. For the purposes referred to in this paragraph, the request for information and documents can be addressed by the Customs Agency to importers, exporters, airport service companies, shipping companies, companies and natural persons carrying out the activities of handling, storing, transporting and representing goods to customs. The collection and processing of data for the purposes referred to in this paragraph is considered to be of significant public interest pursuant to article 53 of the legislative decree of 30 June 2003, n. 196. In the event of non-compliance with the invitations to appear and the requests for information referred to in this paragraph, the Customs Agency proceeds with the application of the administrative pecuniary sanction from a minimum of 5,000 euros to a maximum of 10,000 euros, in addition to the measures of suspension and revocation of the authorizations and powers granted to defaulting operators.
Article 36.
Tax base recovery
1. In Table A, Part III, attached to the decree of the President of the Republic 26 October 1972, n. 633, concerning goods and services subject to the 10 per cent rate, the items referred to in numbers 62), 64), 123-bis), 127-decies) are suppressed and item number 122) is replaced by the following: «122) supply of services relating to the supply and distribution of heat-energy for domestic use, deriving from the use of renewable energy sources;».
2. For the purposes of the application of the decree of the President of the Republic 26 October 1972, n. 633, of the decree of the President of the Republic 26 April 1986, n. 131, of the decree of the President of the Republic 22 December 1986, n. 917 and of the legislative decree 30 December 1992, n. 504, an area is to be considered buildable if it can be used for building purposes on the basis of the general urban planning instrument adopted by the municipality, regardless of the approval of the region and the adoption of implementing instruments of the same.
3. In article 47, paragraph 4, of the consolidated text of income taxes, approved by decree of the President of the Republic December 22, 1986, n. 917, the words: «the profits relating to the participation in the capital or assets, to the securities and financial instruments referred to in article 44, paragraph 2, letter a), paid» are replaced by the following: «the profits coming».
4. The provisions of the preceding paragraph apply from the current tax period on the date of entry into force of this decree.
5. In article 102, paragraph 3, of the consolidated text of income taxes, approved by decree of the President of the Republic December 22, 1986, n. 917, the words: «The measure itself can be raised up to two times, for anticipated depreciation in the financial year in which the assets came into use for the first time and in the following two;» are replaced by the following: «With the exception of the assets referred to in article 164, paragraph 1, letter b), the amount itself may be increased up to twice for accelerated depreciation in the year in which the assets are put into operation and in the following two;».
6. The provisions referred to in paragraph 5 shall apply starting from the tax period in progress on the date of entry into force of this decree also for the goods referred to in article 164, paragraph 1, letter b), of the aforementioned consolidated act, purchased during previous tax periods.
7. For the purpose of calculating the deductible depreciation quotas, the cost of the instrumental buildings must be assumed net of the cost of the areas occupied by the construction and of those which are pertinent to it. The cost of the aforementioned areas is quantified in an amount equal to the greater of that shown in the financial statements and that corresponding to 20 percent and, for industrial buildings, 30 percent of the total cost.
8. The provisions of paragraph 7 shall apply starting from the current tax period on the date of entry into force of this decree also for the depreciation rates relating to buildings constructed or purchased during previous tax periods.
9. In article 115, paragraph 3, of the consolidated text of income taxes, approved by decree of the President of the Republic December 22, 1986, n. 917, the following sentence is added at the end «The tax losses of the shareholders relating to the financial years prior to the start of the taxation for transparency cannot be used to offset the income attributed by the investee companies.».
10. In article 116, paragraph 2, of the same consolidated text, after the words: «of the third» the following are added: «and of the fourth».
11. The provisions referred to in paragraphs 9 and 10 take effect from the tax period of the shareholders in progress on the date of entry into force of this decree and with reference to the income of investee companies relating to tax periods closed starting from the aforesaid date.
12. In article 84 of the consolidated text of income taxes, approved by decree of the President of the Republic 22 December 1986, n. 917, the following changes were made:
a) in paragraph 2:
1) after the words «first three tax periods» the following are added «from the date of incorporation»;
2) at the end, the following words are added: «on condition that they refer to a new productive activity»;
b) in paragraph 3, letter a) is deleted.
13. Losses realized in the first three tax periods lacking the requisites referred to in article 84, paragraph 2, of the aforesaid consolidated text, as amended by paragraph 12, formed in financial years prior to the one in progress on the date of entry into force of this decree and not yet used on the same date, can be calculated as a reduction in the income of the tax periods subsequent to that in which they were formed, with the methods envisaged in paragraph 1 of the same article 84, but no later than the eighth.
14. The provisions of letter b) of paragraph 12 apply to subjects whose shareholdings are acquired by third parties starting from the date of entry into force of this decree.
15. Article 33, paragraph 3, of the law of 23 December 2000, n. 388, is repealed. The previous period takes effect for public deeds and authenticated private deeds starting from the date of entry into force of this decree.
16. In article 116 of the consolidated text of income taxes, approved by decree of the President of the Republic 22 December 1986, n. 917, the following changes were made:
a) the second sentence of paragraph 1 is deleted;
b) the following sentence is added to paragraph 2 "The capital gains referred to in article 87 and the profits referred to in article 89, paragraphs 2 and 3, contribute to forming the taxable income to the extent indicated, respectively, in article 58, paragraph 2, and in article 59.".
17. The provisions of paragraph 16 apply from the current tax period on the date of entry into force of this decree.
18. In article 101, paragraph 1, of the consolidated text of income taxes, approved by decree of the President of the Republic December 22, 1986, n. 917, the words: «letters a), b) and c),» are replaced by the following: «letters a) and b),».
19. The provisions of paragraph 18 apply from the current tax period on the date of entry into force of this decree.
20. In article 93 of the consolidated text of income taxes approved, with decree of the President of the Republic 22 December 1986, n. 917, paragraph 3 is deleted.
21. The provisions of the preceding paragraph apply from the current tax period on the date of entry into force of this decree.
22. In the consolidated income tax text approved, with decree of the President of the Republic 22 September 1986, n. 917, the following changes were made:
a) in article 3, paragraph 1 is replaced by the following: «1. The tax is applied to the total income of the subject, made up for residents of all income owned net of the deductible charges indicated in article 10, as well as the deductions actually due pursuant to articles 11 and 12, and for non-residents only of those produced within the territory of the State.";
b) in article 24, paragraph 3, the last sentence is deleted.
23. In article 19 of the consolidated text of income taxes, approved by decree of the President of the Republic 22 September 1986, n. 917, paragraph 4-bis is deleted.
24. In article 25, paragraph 1, first sentence, of the decree of the President of the Republic 29 September 1973, n. 600, after the words: «or in the interest of third parties» the following are added: «or for the assumption of obligations to do, not do or allow,».
25. In article 51, paragraph 2, of the consolidated text of income taxes, approved by decree of the President of the Republic 22 December 1986, n. 917, letter g-bis) is deleted.
26. The provision referred to in paragraph 28 applies to shares whose assignment to employees takes place after the date of entry into force of this decree.
27. Article 8 of the consolidated text of income taxes, approved by decree of the President of the Republic December 22, 1986, n. 917, is replaced by the following:
«Art. 8 (Determination of total income). – 1. The total income is determined by adding up the incomes of each category that contribute to forming it. Fees that are not deducted pursuant to article 60 do not contribute to the total income of the recipients.
2. The losses of general partnerships and limited partnerships referred to in article 5, as well as those of simple partnerships and associations referred to in the same article deriving from the exercise of arts and professions, are charged to each partner or associate in the proportion established by article 5. For the losses of the limited partnership that exceed the amount of the share capital, this provision applies only to the general partners.
3. Losses deriving from the exercise of commercial enterprises and those deriving from participation in general partnerships and limited partnerships as well as those deriving from the exercise of arts and professions, also exercised through simple partnerships and associations referred to in article 5, are calculated as a reduction from the relative incomes achieved in the tax periods and by the difference in the subsequent ones, but not more than one fifth, for the entire amount that can be accommodated in them. The provisions of paragraph 2 of article 84 and, limited to general partnerships and limited partnerships, those referred to in paragraph 3 of the aforementioned article 84 shall apply."
28. The provisions of paragraph 30 apply to income and losses realized from the current tax period on the date of entry into force of this decree.
29. In the consolidated text of income taxes, approved by decree of the President of the Republic 22 December 1986, n. 917, the following changes were made:
a) in article 54:
1) after paragraph 1 the following are added:
«1-bis. The capital gains and losses on capital goods contribute to forming the income, excluding real estate and objects of art, antiques or collectors' items, if:
a) they are made by transfer for consideration;
b) are made through compensation, also in the form of insurance, for the loss or damage to the goods;
c) the goods are intended for the personal or family consumption of the person exercising the art or profession or for purposes unrelated to the art or profession.
1-ter. The difference, positive or negative, between the consideration or indemnity received and the unamortised cost or, in the absence of consideration, the difference between the normal value of the asset and the unamortised cost is considered a capital gain or loss.
1-quater. The considerations received following the sale of customers or intangible elements in any case referable to the artistic or professional activity contribute to forming the income.";
2) in paragraph 5, after the first sentence, the following is added: «The aforementioned expenses are fully deductible if incurred by the client on behalf of the professional and charged by the latter in the invoice.»;
b) in article 17, paragraph 1, after letter g-bis) the following is added: «g-ter) fees referred to in article 54, paragraph 1-quater, if received in a lump sum;».
30. Notwithstanding article 3 of the law of 27 July 2000, n. 212, the provisions referred to in paragraph 10 of article 165 of the consolidated text of income taxes approved by decree of the President of the Republic December 22, 1986, n. 917, must also be understood as referring to tax credits relating to income referred to in paragraph 8-bis of article 51 of the same consolidated act.
31. Article 188 of the consolidated text of income taxes, approved by decree of the President of the Republic December 22, 1986, n. 917, is repealed.
32. In tax periods in which the terms of payment of contributions deductible from income or which do not contribute to forming it are suspended as a result of public calamities, the deductibility of the same remains unaffected, if provided for by law; these contributions are not further deducted or excluded from income in the tax period in which they are paid. On a transitional basis, these contributions are deducted or excluded from the income in the tax periods in which they are paid only if the deduction or exclusion from the income has not already been made in the tax periods, prior to the one in which this provision came into force, in which the payment of the same was suspended as a result of public calamities.
33. The following are repealed: article 13, paragraph 1 of the law of 27 December 1997, n. 449; article 11 of the law of 18 February 1999, n. 28; article 28 of law 13 May 1999, n. 133; article 3, paragraph 2-bis, of the decree-law of 30 December 1985, n. 791, converted, with modifications, by law 28 February 1986, n. 46.
34. Notwithstanding article 3 of the law of 27 July 2000, n. 212, in determining the advance due for corporate income tax purposes for the tax period in progress on the date of entry into force of this decree, the tax that would have been determined by applying the provisions of this decree is assumed as the tax of the previous period; any adjustments are paid together with the second or single installment of the advance.
Article 37.
Provisions on verification, simplification and other financial measures
1. In article 23, paragraph 1, of the decree of the President of the Republic of 29 September 1973, n. 600, after the words: «natural persons exercising arts or professions» the following are inserted: «the bankruptcy trustee, the liquidator».
2. With effect from the tax period for which the deadline for submitting the return expires after the date of entry into force of this decree, in article 10 of the law of 8 May 1998, n. 146, the following changes were made:
a) paragraphs 2 and 3 are repealed;
b) in paragraph 3-bis the words «in paragraphs 2 and 3» are replaced by the following: «in paragraph 1»;
c) in paragraph 4 the words «of paragraphs 1, 2 and 3» are replaced by the following: «of paragraph 1».
3. With regard to the first tax period for which the deadline for submitting the return expires after the date of entry into force of this decree, the adjustment to the results of the sector studies, referred to in article 2 of the decree of the President of the Republic 31 May 1999, n. 195, can be carried out within the aforementioned term, under the conditions and in the manner provided therein.
4. In article 7 of the decree of the President of the Republic of 29 September 1973, n. 605, the following changes were made:
a) in the sixth paragraph, after the words: «1,500 euros» the following are added: «; the existence of the relationships, as well as the nature of the same are communicated to the tax registry, and archived in a special section, with the indication of the personal data of the holders, including the tax code»;
b) in the eleventh paragraph, third sentence, after the words: «The surveys and highlights» the following are added: «, as well as the communications» and, at the end, the following sentence is added: «The information communicated can also be used for activities related to collection by register.».
5. With provision of the Director of the Revenue Agency, to be issued pursuant to article 7, eleventh paragraph, of the decree of the President of the Republic 29 September 1973, n. 605, the technical specifications, methods and terms are defined for the communication of the information referred to in the previous paragraph, relating to relationships established as from 1 January 2001, even if ceased, as well as for the periodic updating of the same information.
6. In article 10 of the legislative decree 18 December 1997, n. 471, the following changes were made:
a) in paragraph 1:
1. after the words: «If the transmission is omitted» add: «of the data, of the news and»;
2. the words: «to the banks» are replaced by the following: «pursuant to article 32, first paragraph, number 7, of the decree of the President of the Republic of 29 September 1973, n. 600, and 51, second paragraph, number 7, of the decree of the President of the Republic 26 October 1972, n. 633";
b) after paragraph 1 the following is added:
«1-bis. The sanction provided for in paragraph 1 applies in the event of violation of the communication obligations provided for by article 7, sixth paragraph, of the decree of the President of the Republic of 29 September 1973, n. 605.».
7. In article 8, first paragraph, of the decree of the President of the Republic of 29 September 1973, n. 605, after the words «identification of the subject» the following is added: «or».
8. Pending the introduction of legislation on IT invoicing, in article 8-bis of the decree of the President of the Republic July 22, 1998, n. 322, the following changes were made:
a) after paragraph 4 the following is inserted:
«4-bis. Within sixty days of the deadline set for the presentation of the communication referred to in the previous paragraphs, the taxpayer presents the list of subjects to whom invoices were issued in the year to which the communication refers as well as, in relation to the same period, the list of subjects with VAT numbers from which significant purchases were made for the purposes of applying the value added tax. For each subject, the tax code and the total amount of the transactions carried out are indicated, net of the relative change notes, with the indication of the taxable amount, the tax, as well as the amount of the non-taxable and exempt transactions. By provision of the Director of the Revenue Agency, to be published in the Official Gazette:
a) the information elements to be indicated in the lists envisaged by this paragraph are identified, as well as the procedures for their presentation, exclusively electronically;
b) the term referred to in the first sentence of this paragraph may be deferred for needs of an exclusively technical nature, or in relation to particular types of taxpayers, also in consideration of the size of the data to be transmitted.";
b) paragraph 6 is replaced by the following:
«6. For the omission of the communication or of the lists, as well as for the sending of the same with incomplete or untruthful data, the provisions foreseen by article 11 of the legislative decree 18 December 1997, n. 471.».
9. For the tax period in progress on the date of entry into force of this decree, the list of subjects for whom invoices have been issued includes only VAT number holders.
10. The decree of the President of the Republic July 22, 1998, n. 322, the following changes were made:
a) in article 1, paragraph 1, first sentence, the words: «15 February» are replaced by the following: «31 January»; moreover, after the words «not coinciding with the calendar year», the following are inserted: «in relation to the subjects referred to in article 2, paragraph 2,»;
b) in Article 2:
1. in paragraph 1 the words: «between 1 May and 31 July or electronically by 31 October» are replaced by the following: «between 1 May and 30 June or electronically by 31 July»;
2. in paragraph 2 the words: «referred to in article 3:» are replaced by the following: «referred to in article 3 electronically, by the last day of the seventh month following the month of closure of the tax period.»; moreover, letters a) and b) are repealed;
c) in article 3:
1. in paragraph 1 the third sentence is deleted;
2. in paragraph 2, first sentence, the words are deleted: «with the exception of natural persons who achieved a turnover of less than or equal to Euro 10,000 in the same period»; at the end of the same sentence the following words are added: «and of the parameters»;
3. in paragraph 7 the words: «within five months», wherever they occur, are replaced by the following: «within four months»;
d) in article 4:
1. in paragraph 3-bis the words: «by 30 September» are replaced by the following: «by 31 March»;
2. in paragraph 4-bis the words: «by 31 October» are replaced by the following: «by 31 March»;
3. in paragraph 6-quater the words: «by 15 March» are replaced by the following: «by 28 February»;
e) in article 5:
1. in paragraph 1 the words: «, through a bank or post office, or by the last day of the tenth following month», wherever they occur, are deleted;
2. in paragraph 4 the words: «of the tenth» are replaced by the following: «of the seventh»;
f) in article 5-bis «, through a bank or post office, or by the last day of the tenth month», wherever they occur, they are suppressed;
g) in article 8, paragraph 1, the words: «or, in the case of electronic submission, by 31 October of each year» are replaced by the following: «, electronically».
11. In article 17, paragraph 1, of the decree of the President of the Republic 7 December 2001, n. 435, the number «20», wherever it occurs, is replaced by the following: «16».
12. The decree of the Minister of Finance 31 May 1999, n. 164, the following changes were made:
a) in article 13, paragraph 1, letter b) the words: «15 June» are replaced by the following: «month of May»;
b) in article 16, paragraph 1, letter c), the words: «by 20 October» are replaced by the following: «by 31 July»;
c) in article 17, paragraph 1, letter c), the words: «by 20 October» are replaced by the following: «by 31 July».
13. In article 10, paragraph 2, of the legislative decree 30 December 1992, n. 504, the words: «June 30» and «December 20» are replaced, respectively, by the following: «June 16» and «December 16».
14. The provisions referred to in paragraphs 10 to 13 take effect from 1 May 2007.
15. With the decree of the President of the Republic 26 October 1972, n. 633, the following is inserted after article 32:
«Art. 32-bis (minimum duty-free tax payers). – 1. Natural person taxpayers carrying out commercial, agricultural and professional activities who, in the previous calendar year, have achieved or, in the event of starting business, expect to achieve a turnover of no more than 7,000 euros, and have not carried out or expect not to carry out export transfers, are exempt from paying the tax and from all other obligations set forth in this decree, with the exception of the obligations to number and keep purchase invoices and customs bills and certify and electronically communicate the amounts due there.
2. The persons referred to in paragraph 1 may not charge the tax by way of compensation and are not entitled to the deduction of the tax paid on purchases, including intra-community ones, and on imports.
3. Taxpayers who make use of special regimes for determining the tax and non-resident subjects are excluded from the exemption regime.
4. The provisions of this article do not apply to subjects who, exclusively or prevalently, carry out transfers of buildings or portions of buildings, of building land referred to in article 10, n. 8) and of new means of transport referred to in article 53, paragraph 1, of the decree-law of 30 August 1993, n. 331, converted by law 29 October 1993, n. 427.
5. Following the first communication of the data, envisaged by the directorial decree referred to in paragraph 15, the office assigns a special VAT number.
6. Persons who, in undertaking the exercise of businesses, arts or professions, believe they fall within the conditions of paragraph 1, shall notify the Revenue Agency with the declaration of start of activity referred to in article 35.
7. Persons falling under the regime referred to in this article may opt for the application of the tax in the ordinary manner. The option, valid for at least three years, is communicated with the first annual declaration to be presented after the choice made. Once the minimum period of permanence under the normal regime has elapsed, the option remains valid for each subsequent year, as long as the choice made is actually applied. The revocation is communicated in the same way as the option and takes effect from the current year.
8. The application of the exemption regime involves the correction of the deduction pursuant to article 19-bis2. The same rectification applies if the taxpayer transfers, even by option, to the ordinary tax regime. In relation to the changed tax regime of the same, the tax due as a result of the adjustment referred to in article 19-bis2 is paid in three annual installments to be paid within the deadline set for payment of the balance starting from the year in which the change took place. The first installment is paid by 27 December 2006. The debt can also be extinguished by offsetting pursuant to article 17 of the legislative decree 9 July 1997, n. 241, or with the use of any receivables resulting from periodic payments. Failure to pay each individual installment entails the application of article 13 of the legislative decree of 18 December 1997, n. 471, and constitutes a title for compulsory collection.
9. In the last annual return in which the tax is applied in the ordinary way, account is also taken of the tax due relating to the operations indicated in the last paragraph of article 6 for which the collectability has not yet occurred.
10. Without prejudice to the reimbursement hypotheses envisaged by article 30, the deductible excess emerging from the last annual VAT return presented by the persons referred to in paragraph 1 is used in compensation pursuant to article 17 of legislative decree no. 241, and subsequent amendments.
11. The persons referred to in paragraph 1, for intra-community purchases and for other operations for which they are liable for the tax, integrate the invoice with the indication of the rate and the relative tax, which they pay by the 16th day of the month following that in which the operations are carried out.
12. The subjects to whom the tax regime referred to in this article applies shall electronically transmit the total amount of the operations carried out to the Revenue Agency.
13. Taxpayers with an exemption regime can be assisted in their tax obligations by the local office of the Revenue Agency competent according to their tax domicile. In this case, they must have computer equipment, complete with suitable accessories, to be used for connection with the information system of the Revenue Agency.
14. The regime referred to in this article ceases to have effect and the taxpayer is subject to the discipline of determining the value added tax in the ordinary ways:
a) starting from the calendar year following the one in which one of the limits referred to in paragraph 1 is exceeded;
b) starting from the same calendar year in which the turnover declared by the taxpayer or adjusted by the office exceeds the limit referred to in paragraph 1 by fifty percent of the limit itself; in this case, the tax relating to the considerations for the taxable operations carried out during the entire calendar year will be due, except for the right to deduct the tax on purchases relating to the same period.
15. The procedures to be observed when opting for the ordinary regime, as well as the terms and procedures for applying the provisions of this article, are established by provision of the Director of the Revenue Agency.».
16. In article 41, paragraph 2-bis, of the decree-law of 30 August 1993, n. 331, converted, with modifications, by law 29 October 1993, n. 427, after the words «Member State», the following are added «as well as the transfers of goods carried out by subjects who apply the exemption regime referred to in article 32-bis of the decree of the President of the Republic of 26 October 1972, n. 633.».
17. The provisions referred to in paragraphs 15 and 16 apply starting from the tax period following the one in progress on the date of entry into force of this decree.
18. In article 35 of the decree of the President of the Republic 26 October 1972, n. 633, after paragraph 15, the following paragraphs are added at the end:
«15-bis. The assignment of the VAT number is subject to the execution of automated checks for the identification of risk elements connected to the issue of the same as well as to the possible prior access to the place of exercise of the activity, making use of the powers provided for by this decree.
15-ter. By provision of the Director of the Revenue Agency, the following are identified:
a) specific information to be requested when declaring the commencement of activities;
b) types of taxpayers for whom the assignment of the VAT number is subject to the issue of a surety policy or bank surety;
c) procedures for the temporary assignment of a provisional VAT number, which can only be used for the purchase of goods and services, excluding the purchases referred to in article 38 of decree-law no. 331, converted, with modifications, by law 29 October 1993, n. 427.".
19. The provisions referred to in paragraph 18 apply to requests for the assignment of the VAT number made as from 1 September 2006.
20. The Revenue Agency and the Guardia di Finanza program specific targeted checks, relating to taxpayers to whom the VAT number is assigned, even on a date prior to the effective date of the provision referred to in paragraph 18.
21. In implementation of the provisions of article 50 of the legislative decree 7 March 2005, n. 82, as modified by the legislative decree 4 April 2006, n. 159, and in order to reduce taxpayers' obligations, the chambers of commerce, industry, handicrafts and agriculture communicate to the tax registry, without charges for the State, in an electronically processable format, the data and information contained in the applications for registration, variation and cancellation, referred to in letter f), of article 6 of the decree of the President of the Republic 29 September 1973, n. 605, even if relating to individual local units, as well as the data of the financial statements filed.
22. Until the technical methods for filing the deeds in a processable electronic format are implemented, the chambers of commerce, industry, handicrafts and agriculture will provide the information referred to in the previous paragraph, at no cost to the State, in the available electronic format.
23. The terms and methods of transmissions as well as the technical specifications of the data format are established by inter-management decree of the Revenue Agency and the Ministry of Economic Development. The first transmission is made by 31 October 2006.
24. In article 43 of the decree of the President of the Republic 29 September 1973, n. 600, the following is inserted after the second paragraph:
«In the event of a violation which entails the obligation to report pursuant to article 331 of the code of penal procedure for one of the crimes envisaged by the legislative decree of 10 March 2000, n. 74, the terms referred to in the preceding paragraphs are doubled in relation to the tax period in which the violation was committed.».
25. In article 57 of the decree of the President of the Republic 26 October 1972, n. 633, the following is inserted after the second paragraph:
«In the event of a violation which entails the obligation to report pursuant to article 331 of the code of penal procedure for one of the crimes envisaged by the legislative decree of 10 March 2000, n. 74, the terms referred to in the preceding paragraphs are doubled in relation to the tax period in which the violation was committed.».
26. The provisions referred to in paragraphs 24 and 25 shall apply starting from the tax period for which, at the date of entry into force of this decree, the terms referred to in the first and second paragraph of article 43 of the decree of the President of the Republic of 29 September 1973, n. 600 and article 57 of the decree of the President of the Republic 26 October 1972, n. 633.
27. In article 60 of the decree of the President of the Republic of 29 September 1973, n. 600, the following changes were made:
a) after letter b) of the first paragraph, the following is added: «b-bis) if the consignee is not the addressee of the deed or notice, the messenger delivers or deposits the copy of the deed to be served in an envelope which he seals and on which he transcribes the chronological number of the service, acknowledging it in the report at the bottom of the original and the copy of the deed itself. There are no signs or indications affixed to the envelope from which the content of the deed can be deduced. The consignee must sign a receipt and the messenger gives notice of the notification of the deed or notice, by registered letter;»;
b) in letter e) of the first paragraph, after the words: «the notification of the filing prescribed by article 140 of the code of civil procedure» the following are added: «, in a closed and sealed envelope,»;
c) the following is inserted after letter e) of the first paragraph: «e-bis) the taxpayer who does not have his residence in the State and has not elected domicile there pursuant to letter d), or who has not set up a tax representative, has the right to communicate to the competent local office, in the manner referred to in the same letter d), the foreign address for the service of notices and other deeds concerning him; except in the case of delivery of the deed or notice in one's own hands, the notification of the notices or deeds is carried out by sending it by registered letter with acknowledgment of receipt;";
d) the second paragraph is replaced by the following: "The choice of domicile not resulting from the annual return takes effect from the thirtieth day following that of the date of receipt of the communications referred to in letter d) and letter e-bis) of the previous paragraph.";
e) in the third paragraph the words: «from the sixtieth day following that of the change in the registry» are replaced by the following: «from the thirtieth day following that of the change in the registry»;
f) the following is added after the third paragraph: «Any notification by means of the postal service is considered to have been made on the date of dispatch; the terms that start from the notification run from the date on which the deed is received.».
28. In article 16 of the legislative decree 31 December 1992, n. 546, the following changes were made:
a) in paragraph 1, after the words: «with acknowledgment of receipt» the following are inserted: «, no signs or indications are affixed to the envelope from which the content of the acknowledgment can be deduced.»;
b) in paragraph 3, after the words: «with acknowledgment of receipt» the following are inserted: «, no signs or indications are affixed to the envelope from which the content of the deed can be deduced,».
29. Except for the cases provided for in article 11, paragraph 1, letters a) and b), of the legislative decree 18 December 1997, n. 471, the non-return of the questionnaires sent in the exercise of the powers referred to in article 2, paragraph 4, of the legislative decree 19 March 2001, n. 68, or their return with incomplete or untruthful answers, as well as non-compliance with the invitation to appear made on the basis of the same powers.
30. For the ascertainment and imposition of the sanction referred to in the previous paragraph, the provisions of the law of 24 November 1981, n. 689.
31. In article 36 of the decree of the President of the Republic 29 September 1973, n. 600, the words «as well as the civil and administrative jurisdictional bodies» are replaced by the following: «as well as the judicial, prosecuting and judging, criminal, civil and administrative bodies and, subject to authorisation, the judicial police bodies».
32. In article 32, first paragraph, of the decree of the President of the Republic of 29 September 1973, n. 600, the following changes were made:
a) in number 4), after the words: «with respect to them» the following are added: «as well as with respect to other taxpayers with whom they have entertained relations»;
b) in number 8), the words: «towards customers, suppliers and self-employed workers, indicated by name» are replaced by the following: «, relevant for the purposes of the assessment, to their customers, suppliers and self-employed workers».
33. The subjects referred to in article 22 of the decree of the President of the Republic 26 October 1972, n. 633, including those indicated in article 1, paragraph 429, of the law of 30 December 2004, n. 311, electronically transmit to the Revenue Agency, separately for each point of sale, the total amount of the daily fees for the sale of goods and services referred to in articles 2 and 3 of the aforementioned decree no. 633 of 1972.
34. With provision of the Director of the Revenue Agency, the technical methods and terms for the electronic transmission of information are defined, within the framework of the technical rules referred to in articles 12, paragraph 5, and 7 of legislative decree n. 82 of 2005, including those provided for by article 24 of the decree of the President of the Republic 26 October 1972, n. 633, whose obligations are replaced by the electronic transmission referred to in the previous paragraph. However, the obligation to issue an invoice at the customer's request remains unaffected.
35. The obligation of tax certification of the fees referred to in article 12 of the law of 30 December 1991, n. 413 and the decree of the President of the Republic 21 December 1996, n. 696.
36. Without prejudice to the application of the provisions concerning violations of registration obligations and those relating to accounting, failure to fulfill the obligations set out in this article is punished with an administrative fine ranging from 1,000 to 4,000 euros.
37. The provisions referred to in paragraphs 33, 34 and 35 take effect from 1 January 2007.
38. In article 67, paragraph 1, letter b), of the consolidated text of income taxes, approved by decree of the President of the Republic December 29, 1986, n. 917, the following changes were made:
a) the words "or donation" are deleted;
b) at the end, the following period is added «In the event of the transfer for consideration of properties received as a donation, the aforementioned five-year period starts from the date of purchase by the donor».
39. In article 68, paragraph 1, of the consolidated text of income taxes, approved with decree of the President of the Republic December 29, 1986, n. 917, after the first period, the following is added: "For the properties referred to in letter b) of article 67 acquired by donation, the purchase price or construction cost is assumed to be that incurred by the donor."
40. Letter a) of article 25, paragraph 1, of the decree of the President of the Republic of 29 September 1973, n. 602, is replaced by the following: «a) of the third year following the year in which the return is presented, or the deadline for payment of the single or last installment if the deadline for payment of the sums resulting from the return expires after 31 December of the year in which the return is presented, for the sums that are due following the liquidation activity envisaged by article 36-bis of the decree of the President of the Republic no. 600, as well as the fourth year following that of presentation of the withholding agent's declaration for the sums that are due pursuant to articles 19 and 20 of the decree of the President of the Republic of 22 December 1986, n. 917;».
41. In paragraph 1 of articles 19 and 20 of the consolidated text of income taxes, approved by decree of the President of the Republic 22 December 1986, n. 917, the words «by registering or reimbursing the higher or lower taxes by 31 December of the third year following that of presentation of the withholding agent's declaration» are replaced by the following «by registering the higher taxes due or reimbursing those due».
42. In article 2 of the legislative decree 18 December 1997, n. 462:
a) in paragraph 1 the words «, by 31 December of the second year following that of submission of the return» are deleted;
b) paragraph 1-bis is repealed.
43. For the severance indemnities referred to in article 19 of the consolidated text of income taxes, approved by decree of the President of the Republic December 22, 1986, n. 917, as well as for the other indemnities and sums and for the equivalent indemnities indicated therein, and for the pension benefits referred to in article 20 of the same decree, paid starting from 1 January 2003 and until 31 December 2005, the enrollment in the register and the communication referred to in article 1, paragraph 412, of the law of 30 December 2004, n. 311, nor to the making of refunds, if the debit or credit respectively is less than one hundred euros.
44. The notification of the payment notices resulting from the enrollments in the role envisaged by articles 7, 8, 9, 14, 15 and 16, of the law of 27 December 2002, n. 289, and subsequent amendments, is carried out, under penalty of forfeiture, by 31 December 2008. The notification of the payment notices relative to the declarations referred to in article 36, paragraph 2, letters a) and b) of legislative decree 26 February 1999, n. 46, towards taxpayers who have presented declarations or made payments pursuant to article 9-bis of the aforementioned law no. 289 of 2002.
45. In article 103, paragraph 1, of the consolidated text of income taxes, approved by decree of the President of the Republic 22 December 1986, n. 917, the following changes were made:
a) in the first sentence, the words "at one third of the cost" are replaced by the words "at 50 per cent of the cost";
b) in the second sentence, the words «one tenth of the cost» are replaced by the following: «one eighteenth of the cost».
46. The provisions of the previous paragraph are applied starting from the current tax period on the date of entry into force of this decree also for the depreciation quotas relating to the costs incurred during the previous tax periods. With reference to industrial patents, the provision of the previous paragraph, letter a), applies only to patents registered from the date of entry into force of this decree or in the previous five years.
47. In article 109, paragraph 4, of the consolidated text of income taxes, approved with decree of the President of the Republic 22 December 1986, n. 917, the second sentence of letter b) is replaced by the following: «The depreciation of tangible and intangible assets, other value adjustments, provisions, expenses relating to studies and development research and the differences between the finance lease payments referred to in article 102, paragraph 7, and the sum of the depreciation of assets acquired under finance leases and the interest expense deriving from the related contracts charged to the income statement are deductible if in a specific statement of the return of the income, their total amount is indicated, as well as the civil and fiscal values of the assets, the expenses referred to in article 108, paragraph 1, and the funds.".
48. The provisions of paragraph 47 apply to expenses relating to studies and development research incurred starting from the tax period following the date of entry into force of this decree.
49. Starting from 1 October 2006, subjects with a VAT number are required to use, also through intermediaries, electronic payment methods for taxes, contributions and premiums referred to in article 17, paragraph 2, of legislative decree no. 241, and of the income due to the institutions and social security funds referred to in article 28, paragraph 1, of the same legislative decree n. 241 of 1997.
50. The interest envisaged for the repayment of taxes does not in any case produce interest pursuant to article 1283 of the civil code.
51. The provisions referred to in article 1, paragraphs 499 to 518, as well as in paragraph 519, second sentence, of the law of 23 December 2005, n. 266.
52. In letter b) of paragraph 1 of article 67 of legislative decree 30 July 1999, n. 300, the words «a maximum number of» are deleted.
53. Starting from the year 2007, the obligation to present the declaration for the purposes of the municipal property tax (ICI) has been abolished, pursuant to article 10, paragraph 4, of the legislative decree of 30 December 1992, n. 504, or the communication envisaged by article 59, paragraph 1, letter l), no. 1), of the legislative decree 15 December 1997, n. 446. The obligations currently envisaged regarding tax reduction remain unchanged.
54. In implementation of the provisions of article 59, paragraph 7-bis, of the legislative decree 7 March 2005, n. 82, as modified by the legislative decree 4 April 2006, n. 159, the circulation and use of the cadastral data base managed by the Territorial Agency must be ensured by 31 December 2006. With regard to the regions, provinces and municipalities, the costs charged to them for the circulation and use of the cadastral data base are only the connection costs.
55. The municipal tax on real estate can be liquidated in the declaration for income tax purposes and is paid in the manner of Chapter III of the legislative decree of 9 July 1997, n. 241. With provision of the Director of the Revenue Agency, to be issued within one hundred and twenty days from the date of entry into force of this decree, having heard the State-city and local autonomies conference, the terms and methods for the implementation of the provisions contained in this paragraph are defined.
56. In paragraph 2 of article 1 of the decree-law of 23 February 2004, n. 41, converted, with amendments, by law 23 April 2004, n. 104, the following sentences are added at the end:
"If the offers under option are sent by the managing bodies to those entitled, after a time interval of more than six months with respect to the assessment by the Territorial Agency, the abatement coefficients to be applied must be those published immediately following the date of the assessment itself, in order to guarantee that the price of the real estate units offered under option actually corresponds in real terms to the market values in the month of October 2001. The abatement coefficients are calculated and published up to those relating to the second half of 2005.".
57. To cover the lower revenues deriving from the enactment of legislative decrees transposing Council directive 2003/123/EC of 22 December 2003, amending directive 90/435/EEC, concerning the common tax regime applicable to parent and subsidiary companies of different Member States, equal to 16 million euro for each of the years 2006 and 2007, 13 million euro for year 2 008, and 23 million euros starting from 2009, will be provided, for the year 2006, through the use of the resources relating to the expenditure authorization referred to in the law of 16 April 1987, n. 183, which, to this end, are paid in the same year upon entry into the State budget, for the years 2007 and 2008, by means of a corresponding reduction of the aforementioned expenditure authorization referred to in the law of 16 April 1987, n. 183, and for the following years through the use of part of the increased revenue brought by this decree.
Article 38.
Measures to combat illegal gaming
1. In order to counter the spread of irregular and illegal gaming, tax evasion and avoidance in the gaming sector, as well as to ensure the protection of the player, with regulations issued pursuant to article 16, paragraph 1, of the law of 13 May 1999, n. 133, are regulated, by 31 December 2006:
a) fixed-odds remote betting with direct interaction methods between individual players;
b) remote games of skill with cash prizes, in which the result depends, to a prevalent extent with respect to the random element, on the skill of the players. The single tax rate is set at 3 percent of the amount played;
c) the characteristics of the points of sale whose main activity is the marketing of public gaming products. The points of sale whose main activity is the marketing of public gaming products are betting agencies, public gaming halls, gaming halls referred to in the decree of the Minister of Finance 31 January 2000, n. 29, as well as the additional points of sale whose main activity is the marketing of public gaming products referred to in paragraphs 2 and 4.
2. Article 1, paragraph 287, of law no. 311, is replaced by the following:
«287. With provisions of the Ministry of Economy and Finance - Autonomous Administration of State Monopolies, the new methods of distributing the game on events other than horse racing are established, in compliance with the following criteria:
a) inclusion, among games on events other than horse racing, of totaliser and fixed-odds bets on events other than horse racing, sports-based betting competitions, the betting competition known as totip, horse racing betting referred to in article 1, paragraph 498, of law no. 311, as well as any further public game based on events other than horse racing;
b) possibility of gaming collection on events other than horse racing by operators who carry out gaming collection in a member state of the European Union, operators of member states of the European Free Trade Association and also operators of other states, only if they meet the reliability requirements defined by the Autonomous Administration of State Monopolies;
c) collection through points of sale whose main activity is the marketing of public gaming products and points of sale whose ancillary activity is the marketing of public gaming products; points of sale whose main activity is the marketing of public gaming products may be exclusively reserved for the offer of certain types of bets;
d) expectation of the activation of a number of new points of sale of no less than 7,000, of which at least 30 per cent whose main activity is the marketing of public gaming products;
e) determination of the maximum number of points of sale per municipality in proportion to the inhabitants and in consideration of the points of sale already assigned;
f) location of points of sale whose main activity is the marketing of public gaming products, in municipalities with more than 200,000 inhabitants at a distance of no less than 800 meters from points of sale already assigned and in municipalities with less than 200,000 inhabitants at a distance of not less than 1,600 meters from points of sale already assigned;
g) location of points of sale whose ancillary activity is the marketing of public gaming products, in municipalities with more than 200,000 inhabitants at a distance of no less than 400 meters from points of sale already assigned and in municipalities with less than 200,000 inhabitants at a distance of not less than 800 meters from points of sale already assigned, without prejudice to points of sale where, as of 30 June 2006, the collection of betting competitions on sports base;
h) awarding of points of sale after carrying out one or more procedures open to all operators, whose starting price cannot be less than twenty-five thousand euros for each point of sale whose main activity is the marketing of public gaming products and seven thousand five hundred euros for each point of sale whose ancillary activity is the marketing of public gaming products;
i) acquisition of the possibility of remote gaming, including games of skill with cash prizes, upon payment of a consideration of no less than two hundred thousand euros;
j) definition of the procedures for safeguarding the concessionaires of the collection of fixed-odds bets on events other than horse racing governed by the decree of the Minister of Economy and Finance dated 1 March 2006, n. 111".
3. In article 4, paragraph 1, of the legislative decree of 23 December 1998, n. 504, and subsequent amendments, point 3 of letter b), with effect from 1 January 2007, is replaced by the following:
«3) for fixed-odds bets on events other than horse racing and for bets with direct interaction between individual players:
the. in the event that the net movement of the previous twelve months deriving from fixed-odds bets on events other than horse racing is greater than 1,850 million euros, to the extent of 3 per cent for each bet made up of up to seven events and for bets with direct interaction methods between individual players; to the extent of 8 per cent for each bet consisting of more than seven events;
ii. in the event that the net movement of the previous twelve months deriving from fixed-odds bets on events other than horse racing is greater than 2,150 million euros, to the extent of 3 per cent for each bet made up of up to seven events and for bets with direct interaction methods between individual players; to the extent of 6.8 per cent for each bet made up of more than seven events;
iii. in the event that the net movement of the previous twelve months deriving from fixed-odds bets on events other than horse racing is greater than 2,500 million euros, to the extent of 3 per cent for each bet made up of up to seven events and for bets with direct interaction methods between individual players; to the extent of 6 per cent for each bet consisting of more than seven events;
iv. in the event that the net movement of the previous twelve months deriving from fixed-odds bets on events other than horse racing exceeds 3,000 million euros, to the extent of 2.5 per cent for each bet made up of up to seven events and for bets with direct interaction methods between individual players; in the amount of 5.5 per cent for each bet made up of more than seven events;
v. in the event that the net movement of the previous twelve months deriving from fixed-odds bets on events other than horse racing exceeds 3,500 million euros, to the extent of 2 per cent for each bet made up of up to seven events and for those involving direct interaction between individual players; in the amount of 5 per cent for each bet made up of more than seven events;».
4. In order to counter the spread of irregular and illegal gaming, tax evasion and avoidance in the gaming sector, as well as to ensure the protection of the player, with provisions of the Ministry of Economy and Finance - Autonomous Administration of State Monopolies, the new methods of distributing gaming on a horse-racing basis are established, in compliance with the following criteria:
a) inclusion, among horse-racing games, of tote and fixed-odds bets on horse racing, sports-based prediction contests, the prediction competition known as totip, horse racing bets referred to in article 1, paragraph 498, of law no. 311, as well as any further public game;
b) the possibility of collecting gaming on a horse-racing basis by operators who carry out gaming collection in a member state of the European Union, by operators from member states of the European Free Trade Association, and also by operators from other states, only if they meet the reliability requirements defined by the Autonomous Administration of State Monopolies;
c) collection through points of sale whose main activity is the marketing of public gaming products and points of sale whose ancillary activity is the marketing of public gaming products; points of sale whose main activity is the marketing of public gaming products may be exclusively reserved for the offer of certain types of bets;
d) expectation of the activation of a number of new points of sale of no less than 10,000, of which at least 5 per cent whose main activity is the marketing of public gaming products;
e) determination of the maximum number of points of sale per province whose main activity is the marketing of public gaming products in consideration of the points of sale already assigned;
f) location of points of sale whose main activity is the marketing of public gaming products, in municipalities with more than 200,000 inhabitants at a distance of no less than 2,000 meters from points of sale already assigned and in municipalities with less than 200,000 inhabitants, at a distance of not less than 3,000 meters from points of sale already assigned;
g) location of points of sale whose ancillary activity is the marketing of public gaming products, in municipalities with more than 200,000 inhabitants, at a distance of not less than 400 meters from points of sale already assigned and in municipalities with less than 200,000 inhabitants, at a distance not less than 800 meters from points of sale already assigned, without prejudice to points of sale where, as of 30 June 2006, the collection of the betting competition called totip, i.e. horse bets referred to in article 1, paragraph 498, of the law of 30 December 2004, n. 311;
h) awarding of points of sale, after carrying out one or more procedures open to all operators, whose starting price cannot be less than thirty thousand euros for each point of sale whose main activity is the marketing of public gaming products and seven thousand five hundred euros for each point of sale whose ancillary activity is the marketing of public gaming products;
i) acquisition of the possibility of remote gaming, including games of skill with cash prizes, upon payment of a consideration of no less than two hundred thousand euros;
j) definition of the procedures for safeguarding the concessionaires of the collection of horse racing bets pursuant to the decree of the President of the Republic of 8 April 1998, n. 169.
5. Article 22, paragraph 6, of the law of 27 December 2002, n. 289, is replaced by the following:
«6. The maximum number of gaming machines referred to in article 110, paragraphs 6 and 7, of the consolidated text of public safety laws, referred to in Royal Decree June 18, 1931, n. 773, and subsequent amendments, which can be installed in public businesses or collection points for other authorized games as well as the requirements to be observed for installation purposes are defined by directorial decrees of the Ministry of Economy and Finance - Autonomous Administration of State Monopolies. For points of sale whose ancillary activity is the marketing of public gaming products, the decrees are drawn up in concert with the Ministry of the Interior, having heard the State-City Conference and local autonomies. The directive criteria for determining the maximum number of devices that can be installed are the nature of the main activity carried out in the exercise or premises and the surface of the same.».
6. In the cases of repetition envisaged by article 110, paragraph 10, of the consolidated text of public safety laws, pursuant to royal decree no. 773, and subsequent amendments, the authorizations for the collection of games, competitions or bets issued by the Ministry of the Economy and Finance - Autonomous Administration of State Monopolies, lapse from the date of notification of the measure to suspend the licenses or authorizations themselves. In the same cases, the effects of the contracts under which the subjects collect games on behalf of concessionaires entrusted with the collection of games, competitions or bets are interrupted.
7. In article 110, paragraph 6, letter a), of the consolidated text of public safety laws, pursuant to Royal Decree no. 773, and subsequent amendments, the words «in coins» are deleted.
8. In article 1 of the law of 23 December 2005, n. 266, the following changes were made:
a) in paragraph 530:
1. in letter b), the following words are added at the end: «starting from 1 January 2007»;
2. in letter c), after the words: «the Autonomous Administration of State Monopolies» the following are added: «, starting from 1 January 2007,»;
b) in paragraph 531, the words: «1 July 2006» are replaced by the following: «1 January 2007».
Title IV
FINAL PROVISIONS
Article 39.
Modification of the ICI exemption rules
1. In article 7 of the decree-law of 30 September 2005, n. 203, converted, with amendments, by law 2 December 2005, n. 248, paragraph 2-bis is replaced by the following:
«2-bis. The exemption established by article 7, paragraph 1, letter i), of the legislative decree 30 December 1992, n. 504, is understood to be applicable to the activities indicated in the same letter which are not exclusively commercial in nature.».
Article 40.
financial coverage
1. The charges brought about by this decree, amounting to a total of 4,219 million euros for the year 2006, 1,582 million euros for the year 2007 and 2,338 million euros for the year 2008, are provided for by using the higher revenues and reductions in expenditure brought about by the same decree.
2. The Minister of Economy and Finance is authorized to introduce the necessary budgetary changes with his own decrees.
Article 41.
Entry into force
1. This decree enters into force on the same day of its publication in the Official Gazette of the Italian Republic and will be presented to the Chambers for conversion into law.
This decree, bearing the seal of the State, will be included in the Official Collection of Regulatory Acts of the Italian Republic. It is mandatory for anyone responsible to observe it and to have it observed.
Given in Rome, this day 4 July 2006.
NAPOLITAN
Prodi, President of the Council of Ministers
Padoa Schioppa, Minister of Economy and Finance
Bersani, Minister of Economic Development
Seen, Keeper of Seals: Mastella