The Director of tax justice Seen December 31, 1992, Legislative Decree No. 545 laying down rules regarding ordering of special organs of taxing jurisdiction and organization of the offices of collaboration; Having regard to the Legislative Decree of December 31, 1992, n. 546 laying down rules on the tax process; Having regard to the decree-law June 21, 1961, no. 498, converted by law no 770 July 28, 1961, as amended, laying down rules for the accommodation of certain situations, employees from financial failure or irregular functioning of the offices; Having regard to the Ministerial Decree of July 17, 2014 bearing the identification and the powers of the Executive-level offices not General of the departments of the Ministry of economy and finance, with particular reference to art. 4, paragraph 7, concerning the assignment of duties to the Executive tax justice; Having regard to the note # 16910 of December 31, 2014 and the e-mail of January 7, 2015, with which the Director of the Office of regional tax Commission Secretariat communicated the Commission tributaria provinciale di Enna malfunction due to the adverse weather conditions and the disruption of public transport in the city of Enna for the day of December 31, 2014 so determining the irregular functioning of the Secretariat of Enna C.T.P. stayed open only in the time slot anti Sundial; Having acknowledged the impossibility to ensure the normal operation of the services by the Office of the Secretariat of the Commissione tributaria provinciale di Enna in December 31, 2014 day for motivation above; Heard the taxpayer's Supervisor for the region that, by note # 23 on January 14, 2015, gave a favourable opinion to the enactment of the measure for a finding of irregular operation;
Decreed: it ensured the irregular functioning of the Secretariat of the Commissione tributaria provinciale di Enna for the day December 31, 2014. This Decree will be published in the official journal of the Italian Republic.
Rome, January 20, 2015 Director: Salami