Measurement And Method Of Payment Of Contributions Due From Soggettioperanti In The Postal Sector To The Authority For 2012, 2013 And 2014 Nellecomunicazioni For Years.

Original Language Title: Misura e modalita' di versamento del contributo dovuto dai soggettioperanti nel settore postale all'Autorita' per le Garanzie nelleComunicazioni per gli anni 2012, 2013 e 2014.

Read the untranslated law here: http://www.gazzettaufficiale.it/atto/serie_generale/caricaArticoloDefault/originario?atto.dataPubblicazioneGazzetta=2015-02-06&atto.codiceRedazionale=15A00853&elenco30giorni=false&atto.tipoProvvedimento=DECRETO

The MINISTER FOR ECONOMIC DEVELOPMENT in consultation with the Minister of economy and finance having regard to Directive 2008/6/EC of the European Parliament and of the Council of February 20, 2008 amending Directive 97/67/EC with regard to the full accomplishment of the internal market of Community postal services; Having regard to the Legislative Decree July 22, 1999, n. 261, on the "implementation of Directive 97/67/EC on common rules for the development of the internal market of Community postal services and the improvement of quality of service," as amended by Legislative Decree March 31, 2011, # 58; Visto l'art. 14, paragraph 2, subparagraph b) of legislative decree July 22, 1999, # 261, which establishes that "burdens from the functioning of the Agency, through a contribution of an amount not exceeding one per thousand in revenue for the last financial year relating to the postal sector, paid by all operators in the sector, and net for the universal service provider , the burden on the universal service itself and the proceeds for services entrusted exclusively to art. 4. the contribution is paid by 31 July each year, and their sums flow directly to the Agency's budget ... "and that" the extent of the contribution and the terms of payment to the budget of the Agency shall be determined by Decree of the Minister of economic development, in consultation with the Minister of economy and finance, after consulting the Agency. "; Visto l'art. 15, paragraph 2-bis of legislative decree July 22, 1999, # 261 that "from the date of entry into force of the Ordinance under art. 2, paragraph 18, the universal service provider and those postal operators as referred to in articles 5 and 6 contribute to the operating costs of the regulatory authority through the contribution of art. 2, paragraph 14, point b), of this Decree. " Having regard to the Decree-Law December 6, 2011, # 201, co-ordinated with conversion law No. 214 of December 22, 2011, containing "urgent provisions for growth, fairness and the consolidation of public finances and, in particular, article. 21, paragraphs 13 to 20, which suppresses the national regulatory Agency and transfers to the authority for communications guarantees (AGCom) the functions assigned to it; Having regard to resolutions 731/11/CONS of AGCom December 20, 2011 # and # 12/65/CONS of February 2, 2012, respectively, and was established the Directorate of postal services of the authority for communications guarantees and allotted their tasks as defined by the articulation of the second level of management; Having regard to the note prot. # the President of AGCom 48834 September 27, 2012, with which, on the basis of the estimate of the postal market for the year 2009 were provided the information relevant to the determination of the extent of the contribution described above regarding the year 2012, determined as equal to 0.55 per thousand; Having regard to the note prot. # 1 October 2012 72866 of, by which the head of the Department for communications of the Ministry of economic development has asked AGCom to communicate any useful element that had allowed a complete preparation of the measure in question; Having regard to the communications authority, with which they were provided the information relevant to the determination of the extent of the contribution described above in relation to years 2013 and 2014, determined as equal to 0.56 and at 0.68 per thousand; Having regard to the note prot. # 65872 of July 31, 2013, by which the General accountant of the State-given that article. 2 lit. 14 point) of Legislative Decree No. 261/1999 complements the funding financed by contributions from postal operators (article 2 letter b of paragraph 14) a fund listed in the estimate of the Ministry of economic development, in which the financial resources inherent in the General Directorate of postal regulators (12 point art. 2)-noted that, in order to ensure the correct and transparent performance of the functions transferred from the Ministry of economic development to AGCom , were preliminarily adopted by Ministry efforts to the implementation of the requirements laid down in art. 21, paragraph 13 et seq, of Decree-Law No December 6, 2011. 201, coordinated with the conversion law December 22, 2011, # 214; See in particular paragraph 15 of article. 21 of the aforementioned Decree-Law 201/2011, by which it is determined that following cancellation of the Agency postal regulators and the simultaneous transfer of functions to AGCom, please proceed to the transfer of financial resources and instruments related to the authority for communications guarantees-after restatement of those pertaining to the General Directorate of postal regulators; Considering that at the time when the said Decree Law No 201/2011 it entered into force, the Agency still was not operational and therefore no human, financial and material resources transfer had been carried out by the Ministry of economic development; Having regard to the note prot. # 65986 of October 25, 2013, by which the General Directorate of postal regulators asked AGCom to clarify whether the resources described above were deemed necessary and if not to assent to the adoption of the Decree on the establishment of postal operators ' contribution to the exclusion of references to the transfer of human resources, financial and instrumental that were supposed to be transferred; Having regard to the note prot. # 6343 of February 7, 2014, by which the direction of postal services of AGCom, considered that the comments made by the Ministry of economy and finance by letter dated July 31, 2013 above, may be considered outdated in the light of the considerations expressed by the Chairman of the authority with note prot. # 59857 of November 20, 2013; Having regard to resolution No 412/14/CONS of July 29, 2014, with whom the Nra has approved the measure which inter alia quantifies the burden for the years 2011 and 2012 respectively at 380.6 and 327.3 million euros, applying the methodology of the net cost avoided, in conformity with the provisions of European law; Felt, Therefore, we can proceed to the adoption of the Ministerial Decree for the determination of the contribution of the postal operators jointly for the years 2012, 2013 to AGCom and 2014 in accordance with the procedure laid down in art. 2, paragraph 14, point b) of Legislative Decree No 261/1999; Considered that the contribution of the industry-set to the extent of 0.55 per thousand 0.56 per thousand per year 2012 and the relatively relatively year 2013 and the 0.68 per thousand for the year 2014-is sufficient to cover operating costs incurred by the authority for communications guarantees for carrying out the activities of competence in the postal sector; Considered that operators are not obliged to the preparation of the financial statements must calculate the contribution the amount of sales of goods and services by applying the measure of 0.55 per thousand for the year 2012, of 0.56 per thousand for the year 2013 and the 0.68 per thousand for the year 2014 to the corresponding items of the accounting entries or mandatory tax; Given that the revenues generated in the postal sector include all those relating to the services covered by the activities of the authority; Given that the contribution obligation must be cleared of all persons performing activities subject to the powers of regulation and control of the authority for communications guarantees, under which are certainly included actors under license and authorization; Considered appropriate to provide exemptions for individuals whose taxable income is equal to or less than euro 100,000.00 (centomilaeuro/00) in view of the reasons of economy of administrative activities relating to the application of the levy, and for companies that are in a "State of crisis" having activities suspended, in liquidation or subject to bankruptcy procedures; Considered that, in the case of auditing reports or link, or of companies subject to direction and coordination activities, including through trade relations within the same group, each company must pay a contribution on the basis of revenues recorded in its financial statements and that, in order to verify compliance with this contribution, the parent company should indicate in detail in its declaration the contribution paid by each of these companies for the activity in the market of competence of the authority to guarantees in communications;
Decrees: Art. 1 measure of contribution 1. For the year 2012, the contribution of which to the art. 2, c. 14 point b) of legislative decree 261 of July 22, 1999, as amended by Legislative Decree No 58 March 31, 2011 due to the authority for communications guarantees by those involved in the postal sector, it is fixed at a level equal to 0.55 per thousand in revenue resulting in the 2010 budget; 2. For the year 2013, the contribution of which to the art. 2, c. 14 point b) of legislative decree 261/99, due to the authority for communications guarantees by those involved in the postal sector, it is fixed at a level equal to 0.56 per thousand in revenue resulting in the 2011 budget; 3. For the year 2014, the contribution of which to the art. 2, c. 14 point b) of legislative decree 261/99, due to the authority for communications guarantees by those involved in the postal sector, it is fixed at a level equal to 0.68 per thousand in revenue resulting in the 2012 budget; 4. the contribution is determined by applying the reduced rate referred to in paragraph 1 for the year 2012, in paragraph 2 for the year 2013 and 2014 under subsection 3 for the year, revenues achieved in the postal sector, resulting from the income statement item A1 (sales of goods and services) 2010, 2011 and 2012 budgets respectively. In accordance with art. 2, paragraph 14, point b) of Legislative Decree No. 261/99 for the universal service provider the amount of revenue the postal sector mentioned in A1 of the income statement is determined net of burden for the universal service and the proceeds for services entrusted exclusively to art. 4 of the same Decree. 5. Operators are not required to pay contribution on financial statements amount of revenue from sales of goods and services by applying the measure referred to in paragraph 1 for the year 2012, in paragraph 2 for the year 2013 and 2014 for the year under subsection 3 to the corresponding items of the accounting entries or mandatory tax relating to the financial year 2010, 2011 and 2012. The companies that prepare their financial statements according to IAS/IFRS accounting standards apply the rate referred to in paragraph 1 for the year 2012, in paragraph 2 for the year 2013 and 2014 under subsection 3 for the year, revenues in the postal sector resulting from the corresponding entry under "revenues from sales and services," income statement respectively the years 2010, 2011 and 2012. 6. in the case of auditing reports or link, or of companies subject to direction and coordination activities, including through trade relations within the same group, each company is obliged to pay a contribution on the basis of revenues recorded in its financial statements. 7. The parent company in its declaration indicates in detail the contribution paid by each company in any way linked to it or from it controlled or coordinated, which operates in the market of competence of the authority for communications guarantees.