The PREFECT of the PROVINCE of GENOA granted that the territory of the province of Genoa and was shot from 9 to October 13, 2014 by a exceptional wave of bad weather, characterized by widespread and exceptional rainfall, such as to cause severe and extensive flood events; Having regard to the resolution of the Council of Ministers of October 30, 2014, with which it was declared a State of emergency as a result of the exceptional weather adversity that from 9 to October 13, 2014 struck the province of Genoa; Having regard to the order of the Head of the Civil Protection Department # 203 of November 14, 2014, with which were launched first emergency civil protection as a result of the exceptional weather adversity that from 9 to October 13, 2014 sl hit the province of Genoa; Visto l'art. 27 May 13, 1999, law n. 133, which reads as follows: which are deductible from the income of enterprise cash donations made in favour of populations affected by disaster events through public foundations, associations, committees and bodies; they are not considered for activities unrelated to the operation of the enterprise the goods supplied to the aforementioned subjects for free and for the same purpose; that both forms of generosity is not subject to the gift tax; See in particular the fourth subparagraph of that article, which defers to a decree from the prefect identifying foundations, associations, committees and bodies recipients of such generosity ';
Decrees: foundations, associations, committees and entities mentioned in art. 27 May 13, 1999, law n. 133, through which donations are made in favour of populations affected by floods from 9 to October 13, 2014 in the province of Genoa in the premises specified, I'm so identified: a) non-profit organizations social utility under art. 10 of legislative decree December 4, 1997, n. 460, e successive modificazioni ed integrazioni; b) other foundations, associations, committees and bodies, established by the instrument of incorporation or statutes drawn up in the form of a public deed or authenticated private agreement or recorded, among its purposes provide for humanitarian interventions in favour of populations affected by calamity or extraordinary occurrences; c) State, regional and local public administrations, public bodies not cheap; d) unions and associations. This Decree is published in the official journal of the Italian Republic.
Genoa, December 22, 2014 the prefect: Sallah