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Determination Of Non-Office Working Period Delpubblico Vehicle Register Of Parma.

Original Language Title: Accertamento del periodo di mancato funzionamento dell'ufficio delpubblico registro automobilistico di Parma.

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THE REGIONAL DIRECTOR of revenue for the Emilia Romagna Given the Decree 29 January 1998, prot n. 1998/11772, under which the Director General of the Revenue Department has delegated the territorially competent Regional Directors to adopt the decrees of failure or irregular operation of the public automobile registry offices. 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, Visa iart. 1 of the above Act that would subject to state representative transcription - to be paid at the time of request - the formalities' of transcription, registration and record of private documents authenticated subscription or legally confirmed to be produced to the public vehicle registration; 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 the posting to Chapter 1236 of the estimate of state revenues of the respective financial year, by the day following 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 of transcription and of the art. 3, paragraphs 48 to 53 of the Law of 28 December 1995, n. 549, which replaced, with effect from January 1, 1996, the aforementioned additional regional and provincial surtax; In view of art. 20 of Legislative Decree 30 December 1992, n. 504, establishing provincial tax for the registration of vehicles in the public register and the automotive art. 3, paragraph 54, of the already 'mentioned Law 28 December 1995, n. 549, which repealed, with effect from 1 January 1996, the provincial tax in question; Given that for the additional province referred to in the aforementioned art. 3, paragraphs 48 to 53 of the Law of 23 December 1995, n. 549, apply the arrangements for the tax revenue transcription; Given the Ministerial Decree of 11 April 1997 n. 124, laying down rules on how 'for the provincial surtax implementing tax revenue transcription; Taking into account the provisions of art. 2 of Law 23 December 1977 n. 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, and considering 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 1977 n. 952, the provisions relating to the register as compatible; Given the need 'to provide, in cases of exceptional events that prevent to fulfill within the prescribed legal obligations, the ineligibility' said the 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, 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; Note view with which the General Public Prosecutor at the Court of Appeal of Bologna reported failure to office working in the automotive public register of Parma in the day October 26, 1998 for the installation of new equipment delegated to departmental management automated public Vehicle register; Decrees: Failure office working of the public automobile registry of Parma and found on 26 October 1998. This decree will be 'published in the Official Gazette of the Italian Republic. Bologna, October 27, 1998 The Regional Director: Pirani