Determination Of Irregular Operation Of The Period Of Viterbo Automotive Pubblicoregistro.

Original Language Title: Accertamento del periodo di irregolare funzionamento del pubblicoregistro automobilistico di Viterbo.

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THE REGIONAL DIRECTOR revenue for Lazio View the 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 above Act that would subject to state representative 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, Section 1236, of the estimate of state revenues of the respective financial year, within the next day that on 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 Act 1977, no. 952, so 'as amended by art. 8-bis of Law Decree October 2, 1981, n. 546, and the conversion of 1 December 1981 the law, 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 sixty days for the acts stipulated in Italy and one hundred and twenty days for those trained abroad; Given that not complying with the requirements of the above legislation involves 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 persons detstinati the standard itself; 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, which also applies to the public vehicle registration; Given the Ministerial Decree 1998/11772 of 28 January 1998 in which they are delegated to regional directors of Entratel territorial jurisdiction, to adottarei 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; View the note of 23 November 1998, prot. n. 11458, by which the General Public Prosecutor at the Court of Appeal of Rome reported the irregular functioning of the public vehicle registration office of Viterbo on 23 November 1998 due to interventions on the computer system and, consequently, the failure to comply of the terms of the settlement, collecting, accounting for, and payment of the EIT, dell'ARIET and IPI; Decrees: For the reasons indicated in the premises is established the irregular operation of the public automobile registry of Viterbo on 23 November 1998. This decree will be 'published in the Official Gazette of the Italian Republic. Rome, December 2, 1998 The Regional Director: Busa

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