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Method Of Payment Of Excise Duty On Electricity Supplied Oconsumata In The Sicilian Region Through F24, Section "excise".

Original Language Title: Modalita' di versamento dell'accisa sull'energia elettrica fornita oconsumata nella regione Siciliana tramite modello F24, sezione«accise».

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The DIRECTOR General of finance having regard to constitutional law February 26, 1948, n. 2, conversion of the Royal Legislative Decree May 15, 1946, n. 455 laying "approval of the Statute of the Sicilian region '; Having regard to the Decree of the President of the Republic July 26, 1965, # 1074, and subsequent amendments thereto, containing the implementing provisions of the Statute of the Sicilian region in financial matters; Having regard to the table A), B) and C) annexed to the Decree of the President of the Republic July 26, 1965, n. 1074, which identified the revenue owed to the State; See, in particular, article. 5, third paragraph, of the Decree of the President of the Republic of July 26, 1965, # 1074, and point 5), of the annexed table D), which States that it is for the region total «revenue potential and several relating to consumption taxes and customs» among which goes from the excise duty on electricity under art. 52 of Legislative Decree No 504 October 26, 1995; Given the need to adapt and streamline the method of collection and quietanzamento of excise duty on electricity supplied or consumed in Sicily, also in order to simplify the formalities of taxpayers and to improve the effectiveness of administrative action; Withholding the opportunity to use the F24, excise section, which method of payment of excise duty on electricity supplied or consumed in Sicily; Having regard to regulation approved by Ministerial Decree May 22, 1998, # 183, published in Official Gazette No. 138 of June 16, 1998, laying down rules for the identification of the management structure, provided by art. 22, paragraph 3, of legislative decree July 9, 1997, no. 241, and determining the modalities for the award recipient organisations of funds to each of them, to which it is assigned the task of starting afresh in favour of recipient organizations the sums collected through the system of unified payment (F24); Having regard to the Ministerial Decree of October 15, 1998, published in the Official Gazette No. 246 of October 21, 1998, laying down rules for the determination of technical breakdown between recipient institutions modes of payments of amounts owed for each unit; Having regard to the decision of the Director of the revenue of the June 19, 2013, prot. 2013/75075, published on the website of inland revenue on June 19, 2013, pursuant to art. 1, Section 361 of the Act December 24, 2007, # 244, concerning the adoption of new versions of pouring models «F24 F24 F24», «Simplified Excise» and «», for the execution of the payments unit loads under art. July 9, 1997, 17 of legislative decree # 241; Having regard to the note of 1 July 2014 # 9135, with which the Sicilian region delivers a favourable opinion on the adoption of that system in order to overcome the criticality represented by the Regional Directorate for the Sicily of the Customs Agency and monopolies in order to the quietanzamento system of the payments made by way of excise duty on electricity attributable to regional and allow Therefore, a more effective and timely investigation activity; Having regard to the note # 105640 of August 7, 2014, by which the internal revenue service sees no impediments to the use of the F24 for payment of excise duty on electricity; Felt the Sicilian region which made the opinion appertaining with note prot. 17736 of December 4, 2014; After consulting the Agency of customs and monopoly, which made the opinion appertaining with note prot. 138786 of December 4, 2014; Heard on the State General Accounting Department which made the opinion appertaining with note prot. 98034 of December 15, 2014; Heard the IRS, which made the opinion appertaining with note prot. 2709 of January 12, 2015; Having regard to the Legislative Decree July 30, 1999, n. 300, with the reform of the Government; Having regard to the Legislative Decree March 30, 2001, n. 165, laying down general rules on the sort of labour employed by public administrations;
Decrees: Art. 1 provisions concerning payment of excise duty on electricity supplied or consumed in the region of Sicily. 1. with effect from 1 June 2015 the persons under art. October 26, 1995, 53 of Legislative Decree n. 504, perform the payment of excise duty on electricity supplied or consumed in the Sicilian region through F24, section "excise", indicating the code 2806 tribute, or the different codes tribute that will be established, in accordance with the instructions of the Customs Agency and monopolies.