The REGIONAL DIRECTOR of revenue for Sicily having regard to act December 23, 1977, n. 952, amending the rules on the registration of documents required to the public automobile registry and other rules on stamp duty; Held that art. 1 of the quoted law imposes the additional tax assessment of transcription-to be paid at the time of the request-the formalities to be carried out at the public registry automotive, requests by private subscription with notarized or established judicially; Considering that, pursuant to art. 2, paragraphs 2 and 3, of the Ministerial Decree of April 16, 1987, n. 310, implementation of the provisions contained in art. 6, final paragraph, of law surrichiamata December 23, 1977, n. 952, the provincial offices of the public automobile registry, established within the framework of the Sicilian region, making tax payments directly at the cash desk of the region, no later than the day following that on which requests for formalities were presented; Visto l'art. 3, paragraph 48, of law No 549 December 28, 1995, establishing the regional tax revenue tax of transcription, with application of the provisions contained in chapter I of the Legislative Decree of December 21, 1990, # 398 and art. April 29, 1994, 10 of Decree-Law No. 260, converted, with amendments, by law no 413 June 27, 1994; Considering that for the tax referred to in the aforementioned law December 28, 1995, n. 549, the provisions laid down for the tax payment related to the fiscal Council transcription Automobile club of Italy and any penalties for failed or delayed payment; Having regard to the provisions of art. 2 December 23, 1977, law n. 952, as amended by art. 8-bis of Decree-Law No 546 October 2, 1981, and the conversion law December 1, 1981, # 692, as well as by art. 1 July 9, 1990, law n. 187, on the deadline for the request of formality, established respectively in sixty days for the acts stipulated in Italy and 120 days for those trained abroad; Considered that the non-compliance with the requirements set out in such regulations shall entail the applicability of sanctions to the applicant; In view of the fact that the non-payment of taxes to that question within the day following the date of collection is subject to the responsibility of the curator of the public registry automotive, owing to the postponement, contained in art. 2 December 23, 1977, law No. 952, registry provisions by analogy; Wait, then, the need to provide, in cases of exceptional events that prevent to fulfil legal obligations within the prescribed period, the imputabilita's not this delay to the addressees of that standard; Visto l'art. June 21, 1961, 1 of Decree-Law n. 498, converted, with amendments, into law no 770 July 28, 1961, as amended by law December 2, 1975, n. 576, and replaced by law October 25, 1985, n. 592, containing rules on the extension of limitation and prescription periods for failure or irregular functioning of financial offices, also applicable to the public automobile registry; Visto l'art. 1 of the decree dated January 28, 1998-prot. # 1998/11772-the Director General of the Department of revenue that delegates the regional directors of revenue, territorially competent to adopt decrees establishing the failure or malfunction of the offices of the public automobile registry, pursuant to art. 2 October 25, 1985, law # 592, providing the publication thereof in the official journal within the prescribed time limits; Having regard to the note prot. # 3815 of December 18, 1998 by which the Attorney General's Office at the Court of appeal of Caltanissetta told cause public automobile registry office in Caltanissetta on November 30, 1998 due to the closure of the same for technological renewal aims to implant in the bedrock instrumental body capable device support service renewal process and the preparation and training of personnel ACI; Given that, as a result of public vehicle register Office predicted to fail, it was the failure to meet the deadline for settlement, collecting, accounting and payment of I.E.T. and A. P.I.E.T.;
Decreed: for the reasons stated in the premises shall be checked cause public vehicle register Office in Caltanissetta on the day November 30, 1998. This Decree will be published in the official journal of the Italian Republic. Palermo, December 31, 1998 p. The Regional Director: Febby