THE DIRECTOR GENERAL OF THE DEPARTMENT OF REVENUE 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 above law will 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 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, 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; 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 1977 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; Note view n. 87/96 of 5 June 1996 by which the General Public Prosecutor at the Court of Appeal of Naples reported the irregular functioning of the public vehicle registration office in Naples on 31 May 1996 because of the LSX system block 5000 and, consequently, the failure to meet deadlines for the liquidation, 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 Naples on 31 May 1996. This decree will be 'published in the Official Gazette of the Italian Republic. Rome, June 28, 1996 The Director General: ROXAS