Determination Of Critical Device Downtime Automotive Pubblicoregistro Of Genoa.

Original Language Title: Accertamento del periodo di mancato funzionamento del pubblicoregistro automobilistico di Genova.

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THE REGIONAL DIRECTOR revenue for Liguria Having regard to Law 23 December 1977 n. 952, containing amendments of the rules on the registration of documents to be produced to the public vehicle registration and other rules on registration tax; It held that Article. 1 of the aforementioned subjects Tax Law revenue transcription, to be paid at the time of request, the formalities' to be executed by the public automobile registry, required pursuant to private agreements with an authenticated subscription or legally confirmed; Considering that, pursuant to art. 2, paragraph 3, of the Ministerial Decree of 16 April 1987 n. 310, implementing the provisions of Art. 6, last paragraph of surrichiamata Law 23 December 1977 n. 952, the provincial office of the automotive public register must pay VAT to the provincial treasury section of the state, with allocation of Chapter VIII, Chapter 1236 of the estimate of state revenues of the respective financial year, within the next day to one in which the formalities' requests have been submitted; Having regard to Legislative Decree 21 December 1990, n. 398, establishing the regional surtax tax revenue transcription; In view of art. 20 of Legislative Decree 30 December 1992, n. 504, establishing provincial tax for the registration of vehicles in the public vehicle registration; Considering that for the taxes referred to in the aforementioned legislative decrees n. 398 of 1990 and No. 504 of 1992 shall apply the provisions to the tax revenue of transcription relative to the payment to the Automobile Club of Italy and the possible sanctions in case of default or delay in payment; Taking into account the provisions of art. 2 of Law 23 December 1977 n 952, so 'as amended by art. 8-bis of decretolegge October 2, 1981, n. 546 and by the conversion law 1 December 1981, n. 692 as well as' art. 1 of the Law of 9 July 1990, n. 187, on the terms provided for demanding formalities', established respectively in 60 days for the acts stipulated in Italy and 120 days for those trained abroad; Considering that not complying with the requirements of the above legislation requires the applicability 'of penalties charged to the applicant; Given the fact that the non-payment of taxes of that issue within the next day to that dell'avvenuta collection, entails sanctions against the conservative public vehicle registration, as a result of the ruling, contained art. 2 of Law 23 December 1997 n. 952, the provisions relating to the register, mutatis mutandis; Waiting, then, the need 'to provide, in cases of exceptional events that prevent to fulfill the prescribed terms of legal provisions, the ineligibility' of the said delay to the recipients of the same standard; In view of art. 1 of Decree Law 21 June 1961, n. 498, converted, with amendments, into law July 28, 1961, n. 770, as amended by law 2 December 1975 n. 576 and replaced by the Law of 25 October 1985, n. 592 containing rules on the extension of the statute of limitations and forfeiture for failure or irregular operation of the financial offices, also applicable to the public vehicle registration; Given the Ministerial Decree 1998/11772 of 29 January 1998 in which they are delegated to Regional Directors of revenue, local courts, to take the assessment decrees of failure or irregular operation of the public automobile registry offices, in accordance with art. 2 of the Law of 25 October 1985, n. 592, providing for the publication thereof in the Official Journal during the applicable period; Note view n. 3891-103 / 98 of 3 July 1998 in which the General Public Prosecutor at the Court of Appeal of Genoa reported the failure of the public vehicle registration office working in Genoa on 14 May 1998 general strike called by the local national trade union organizations and, consequently, the failure to meet the deadlines for the liquidation, collecting, accounting for, and payment of the EIT, dell'ARIET and IPI; Decrees: For the reasons stated in the preamble is found in the failure of the public automobile registry of Genoa on 14 May 1998. This decree will be 'published in the Official Gazette of the Italian Republic. Genoa, July 6, 1998 Regional Director: Marchetti

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