The Director-General of the autonomous administration of State monopolies having regard to the Decree of the President of the Republic December 15, 2003, # 385 bearing the organisational regulations of the autonomous administration of State monopolies; Having regard to the Legislative Decree March 30, 2001, n. 165, as amended, laying down measures for streamlining the Organization of public administration and review of the framework for public employment; Having regard to Legislative Decree No 504, October 26, 1995 and subsequent amendments and additions, the consolidated text of the laws relating to taxes on production and consumption and related criminal and administrative sanctions, and in particular article 39 g, which reads as follows:-in paragraph 1, the base rates of excise duty on manufactured tobacco;
-in paragraph 2, and for manufactured tobacco other than cigarettes the excise duty is calculated by applying its base rate to the retail price of the product;
-in paragraph 2-bis, which for fine-cut tobacco intended for the rolling of cigarettes under article 39-bis, paragraph 1, letter c), number 1), the consumption tax due on prices lower than the price category most requested is granted to the extent of one hundred nine percent of consumption tax applied to that class.
-in paragraph 2-ter, that the price class plus application referred to in paragraph 2-bis is determined on the first day of each quarter according to sales figures reported in the previous quarter; Having regard to article 39 sexies and article 39-septies decree October 26, 1995, # 504, and subsequent amendments and additions, which indicate, respectively, that:-on sales and imports of manufactured tobacco products value added tax had, at one time, by the parties responsible, with the current standard rate applied on the retail price, net of the amount thereof;
-the premium retailers to referred to in article 24 of the law December 22, 1957, no. 1293, it is established to the extent of 10 percent of the retail price of manufactured tobacco; Having regard to article 2, paragraph 2-bis of Decree-Law No 138, August 13, 2011 converted with amendments by law No 148 September 14, 2011, whereby the standard rate of value added tax referred to in the first paragraph of article 16 of the Decree of the President of the Republic October 26, 1972, n. 633, it is established to the extent of 21 per cent of the taxable amount of the transaction; Given the directorial Decree of December 20, 2011, published in the Official Journal No. 3 of January 4, 2012 laying down, pursuant to the above provisions, the distribution of retail prices of fine-cut tobacco intended for the rolling of cigarettes; See paragraph 15-ter of article 16 of Decree-Law No 201 December 6, 2011, converted by law no December 22, 2011. 214, which stipulates that by order of the Director-General of the autonomous administration of State monopolies is restated the smoking tobacco excise duty rate to such an extent as to achieve a greater income equal to the burden resulting from the application of that subparagraph; Having regard to the note of the January 3, 2012, prot. 23/2012/Office VI, of the Finance Department, with whom it was communicated the burden resulting from the application of the provisions of paragraph 15-ter of article 16 of Decree-Law No December 6, 2011. 201, converted by law December 22, 2011, # 214; Since the restatement in the rate of excise duty on fine-cut tobacco intended for the rolling of cigarettes from 56 per cent to 58.5 per cent of the retail price, in view of current market dynamics enables this type of product, to achieve greater income referred to in paragraph 16 of that article 15-ter Decree-Law No 201/2011;
Decrees: Art. 1 1. The rate of duty of fine-cut tobacco intended for the rolling of cigarettes of heading tobacco referred to in annex 1 to the decree October 26, 1995, n. 504, and subsequent modifications and integrations, it is elevated by 56.00 percent to 58.50 percent of the retail price. 2. Due to the provision in paragraph 1, in the table attached to this Decree, which replaces the one attached to the directorial Decree December 20, 2011, is the allocation per kilogram conventional, retail prices of fine-cut tobacco intended for the rolling of cigarettes. This Decree, which shall apply from the date of publication in the official journal of the Italian Republic, it is forwarded to the Court of Auditors for registration.
Rome, January 9, 2012 Director General: Ferrara Recorded the Court of Auditors on January 13, 2012 financial Ministries control Office, registry # 1 economics and finances, sheet # 90