Advanced Search

Verification Of The Period Of Non-Public Vehicle Register Office Or Irregular, With Automatic Halting Of Cosenza.

Original Language Title: Accertamento del periodo di mancato o irregolare funzionamentodell'ufficio del pubblico registro automobilistico di Cosenza.

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
The DIRECTOR GENERAL of the DEPARTMENT of REVENUE 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 duty; Held that art. 1 of the quoted law imposes the additional tax assessment of transcription-to be paid at the time of the request-the formalities to be carried out at the public registry automotive, requests by private subscription with notarized or established judicially; 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, with inclusion in Chapter VIII, chapter 1236, State revenue estimates 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, n. 398, additional regional transcription tax fiscal Council's founding; Visto l'art. 20 of Legislative Decree 30 December l992, # 504, establishing the provincial tax for registration in the public registry automotive vehicles; Considered that for the taxes referred to the above legislative decrees no. 398 of 1990 and n. 504 of 1992 the provisions laid down for the tax payment related to the fiscal Council transcription Automobile club of Italy and any penalties for failed or delayed payment; Having regard to the provisions of art. 2 December 23, 1977, law No. 952, as amended by art. 8-bis of Decree-Law No 546 October 2, 1981, and the conversion law December 1, 1981, # 692, as well as by art. 1 July 9, 1990, law n. 187, on the deadline for the request of formality, established respectively in sixty days for the acts stipulated in Italy and 120 days for those trained abroad; 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; Wait, then, the need to provide, in cases of exceptional events that prevent to fulfil legal obligations within the prescribed period, the imputabilita's not 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 no 770 July 28, 1961, as amended by law December 2, 1975, n. 576, and replaced by law October 25, 1985, # 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; Having regard to the note No. 2414 of July 25, 1995 by which the Attorney General's Office at the Court of appeal of Catanzaro reported cause public automobile Registry Office of Cosenza on June 24, 1995 for disinfestation of the premises and, consequently, failure to comply with the deadlines set for liquidation, receipt, accounting and payment of I.E.T. , the A.R.I.E.T. and the. P.I.;
Decreed: for the reasons stated in the introduction is ensured the public vehicle register fail of Cosenza on June 24, 1995. This Decree will be published in the official journal of the Italian Republic. Rome, August 11, 1995 p. The Director-General: LEO