The REGIONAL DIRECTOR of revenue for Emilia Romagna Saw the Decree January 29, 1998, prot. # 1998/11772, with which the Director-General of the Revenue Department has delegated the territorially competent regional directors to adopt decrees of missed or irregular operation of the offices of the public automobile registry; 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 duties; Visto l'art. 1 of the quoted law subjecting to tax the tax assessment of transcript-must be paid at the time of the request-the formalities of transcription, inscription and record of private with public subscription required notarized or judicially ascertained vehicle register; Considering that, pursuant to art. 2, paragraph 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, # 952, the provincial Office of the public automobile registry must make the payment of the tax to the tesoreria provinciale dello Stato, through profit chapter 1236 of the estimate State revenue of the respective financial year, no later than the day following that on which requests for formalities were presented; Having regard to the Legislative Decree of December 21, 1990, # 398, establishing the regional tax revenue tax of transcript and see the art. 3, paragraphs 48 to 53 of the Act December 28, 1995, # 549, which replaced with effect from January 1, 1996, the regional tax with a regional tax; Visto l'art. 20 of Legislative Decree No 504 December 30, 1992, establishing the provincial tax for registration of vehicles in the public registry automotive and art. 3, paragraph 54, already invoked law December 28, 1995, n. 549, which repealed, with effect from January 1, 1996, provincial tax; Considering that for the additional to the above-mentioned art. 3, paragraphs 48 to 53 of the Act December 23, 1995, # 549, the provisions laid down for the tax revenue of transcription; Having regard to the Ministerial Decree of April 11, 1997, # 124, establishing rules on modalities for the implementation of regional tax revenue tax of transcription; Having regard to the provisions of art. 2 of law 1977, # 952, as amended by art. 8-bis deldecretolegge October 2, 1981, # 546, and the conversion law December 1, 1981, # 692, as well as by art. 1 of Act July 9, 1990, # 187, and 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; Given the need to provide, in cases of exceptional events that prevent assovere in the prescribed legal obligations, the non-imputabilita of 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 July 28, 1961, no. 770, 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; View the note with which the Prosecutor General's Office at the Court of appeal of Bologna reported cause of public automobile registry of Piacenza in day July 20, 1998 to carry out the work of local replacement computer system;
Decrees: cause public vehicle register Office of Piacenza is ensured for the day July 20, 1998. This Decree will be published in the official journal of the Italian Republic. Bologna, July 31, 1998 the Regional Director: Pirani