THE MINISTER OF TRANSPORT IN CONCERT WITH THE MINISTER OF FINANCE of the art. 15 of the Decree-Law of 29 March 1993 n. 82 (Official Gazette no. 73 of March 29, 1993) containing urgent measures for the road transport sector of goods for third parties, authorizing the expenditure of Lire 370 billion to partially cover the increase in transport costs for transporters goods on behalf of Italian third and transporters of goods for third parties belonging to the EEC member countries for journeys carried out on Italian territory; Considering the Decree n. 45 of 23 April 1993 by which the Ministry of Transport on the basis of the provisions of paragraph 2 of art. 15 of the Decree-Law of 29 March 1993 n. 82, operated the allotment of the entity 'of the available funds between two different beneficiaries, paying the sum of ITL 340 billion for Italian companies in road transport of goods for third parties; In view of art. 15, paragraph 3 of Decree-Law no. 82 of 1993 by which to Italian road hauliers of goods on behalf of third parties which are members of Law June 6, 1974, n. 298, within the limits provided above, must be adopted - in accordance with art. 13, paragraph 2 of the Decree-Law of 27 April 1990 n. 90, converted with amendments by Law 26 June 1990 n. 165 - special decree of the Minister of Transport in order, in consultation with the Minister of Finance to allow the granting of a tax credit to be valid for the purposes of the payment of personal income tax, the tax on income of legal persons , local income tax, value added tax as well as' in the payment of withholding taxes, made by the withholding agents, on employee wages and self-employment compensation, as required by law 5 February 1992 , n. 68; Given the need 'to establish, for 1993, the overall amount of the tax credit attributable to each vehicle as a function of the further Lire 340 billion spending limit; Decrees: Art. 1. 1. The beneficiaries of the tax credit in art. 15 of the Decree-Law of 29 March 1993 n. 82, according to the allocation provisions of the Decree n. 45 of 23 April 1993 from the Minister for Transport, are identified in the physical and legal persons registered in the list referred to in the law 6 June 1974 n. 298, as of December 31, 1992 and holders of authorizations for the transport of things for account of third insistent on motor vehicles, as identified in art. 3, in function of their total weight, or towable weight, with the exclusion of vehicles having a total laden mass not exceeding 3,500 kilograms. WARNING: The text of the notes published here 'was drawn up pursuant to art. 10, paragraph 3, of the consolidated law on the promulgation of laws, the decrees of the President of the Republic and the official publications of the Italian Republic, approved by Presidential Decree 28 December 1985, n. 1092, for the sole purpose of facilitating the reading of the statutory provisions under which, and 'work the postponement. Remain unchanged the value and effectiveness of legislative acts here transcribed. The introductory notes: - Paragraph. 15, paragraphs 1, 2 and 3, the D.-L. n. 82/1993, published in the Official Gazette no. 73 of 29 March 1993 provides: "Art. 15. - 1. For the year 1993 and 'authorized the expenditure of Lire 370 billion in order to enable, within the limit of such allocation, to partially cover the increased costs of transportation, granting a tax credit in favor of national companies authorized to pursue the road transport of goods for third parties, as well as' a contribution to the EEC member countries trucking companies, compared to diesel consumption fuel for journeys carried out in the Italian territory. 2. The Minister for transport, through a decree, divides the funds available, taking into account the distance covered on Italian territory by the two categories of drivers of things for account of third parties referred to in paragraph 1. 3. for Italian road hauliers of goods on behalf of third parties which are members of law June 6, 1974, n. 298, within the limits of the available provision, as identified by the decree referred to in paragraph 2, and 'adopted at
Article. 13, paragraph 2 of the Decree-Law of 27 April 1990 n. 90, converted with amendments by Law 26 June 1990 n. 165, special decree of the Minister of Transport, in consultation with the Minister of Finance, in order to allow the granting of a tax credit to be valid for the purposes of the payment of personal income tax, tax on personal income legal, tax local income tax and value added tax, as well as' in the payment of withholding taxes, made by the substitute tax, on salaries of employees and the self-employment compensation, as required by law on February 5 1992 n. 68.. "- Article. 13, paragraph 2, of D.-L. no. 90/1990, published in the Official Gazette no. 99 of 30 April 1990, converted with amendments by Law no. 165/1990 , published in the Official Gazette no. 149 of 28 June 1990 provides: by decree of the Minister of transport, in consultation with the Minister of Finance, to be issued by January 31 of each year, and 'established on the basis of the transport permits goods for third parties as of 31 December last year, the amount of the due credit for each vehicle. the tax credit does not compete to vehicles having an overall laden mass not exceeding 3,500 chilogramnmi. for the year 1990, the decree must be issued with effect from the same date of entry into force of this decree. - law no. 68/1992 and 'published in the Official Gazette no. 35 of 12 February 1992.