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, converted with amendments by Law 27 May 1993 n. 162, concerning urgent measures for the road transport sector of things for account of third, authorizing for 1993 the expenditure of Lire 370 billion to partially cover the increase in transport costs for transporters of goods for third parties Italian and transporters of goods for third parties belonging to the EEC member countries for journeys carried out on Italian territory; Given the Decree-Law of 30 July 1993, n. 262 (Official Gazette no. 178 of 31 July 1993), which in art. 1, paragraph 1, provides for an increase of Lire 200 billion the spending limit is already 'established, for 1993, bringing therefore to a total of 570 billion; Given the Decree of 23 April 1993 (Official Gazette no. 100 of 30 April 1993) by which the Minister of Transport, based on 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; The Order of the Minister of Transport, in consultation with the Minister of Finance dated 27 April 1993 (Official Gazette no. 100 of 30 April 1993) by which, pursuant to art. 15, paragraph 3, of the aforementioned Law 27 May 1993 n. 162, were set for 1993, the allocation then expected based on the criteria for the granting of a tax credit for the things drivers for third parties, entered in the register pursuant to Law 6 June 1974 n. 298, to be valid for the purposes of the payment of personal income tax, the tax on corporate income tax, local income tax, value added tax as well as' in the payment of withholding taxes, made by withholding agents, as compensation of employees and the self-employment compensation as required by law 5 February 1992, n. 68; Given the need 'to restate, for 1993, the amount of the tax credit attributable to each vehicle as a function of the current global 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, converted with amendments by Law 27 May 1993 n. 162, according to the breakdown of expenditure established by decree of 23 April 1993 the Minister for Transport and art. 1 of the Decree-Law of 30 July 1993, n. 262, are located in the physical and legal persons registered in the list referred to 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, converted with amendments into Law 27 May 1993 n. 162 (published in the Official Gazette no. 123 of 28 May 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 this appropriation, to cover part of the increase in transport costs, the granting of credido tax in favor of national companies authorized to pursue the road transport of goods for third parties, as well as' a contribution to trucking companies of member countries EEC, when applied to diesel consumption by vehicles 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 Italians autostrasportatori 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 pursuant to 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 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. 1, paragraph 1, of D.-L. n. 262/1993, published in the Official Gazette no. 178 of 31 July 1993 provides:" Art. 1. - 1. For the purpose 'in art. 15, paragraph 1 of the Decree-Law of 29 March 1993 n. 82, converted with amendments by Law 27 May 1993 n. 162, and 'authorized the additional expenditure of 200 billion lire for the year 1993. "- The Ministerial Decree of 23 April 1993 published in the Official Gazette no. 100 of 30 April 1993 provides: The amount of the expenditure of Lire 370 billion, to partially cover the increase in transport costs, in favor of national transport companies and those belonging to one of the EEC member countries, and 'divided, respectively, in lire 340 billion and 30 billion between these two latter categories. - the law 5 February 1992, n. 68, and 'published in the Official Gazette no. 35 of 12 February 1992.