Read the untranslated law here: http://www.gazzettaufficiale.it/atto/serie_generale/caricaArticoloDefault/originario?atto.dataPubblicazioneGazzetta=2015-03-17&atto.codiceRedazionale=15A01979&elenco30giorni=false&atto.tipoProvvedimento=DECRETO
The authority for COMMUNICATIONS GUARANTEES in its Board meeting of November 6, 2014; Having regard to law no December 14, 1995. 481 laying down standards for competition and the regulation of public utilities. Establishment of the authority of regulation of public utilities "and, in particular, article. 2, paragraph 38 (b)); Having regard to act July 31, 1997, n. 249 laying ' institution of authority for communications guarantees and rules on telecommunications and broadcasting systems»; Having regard to Council Directive No. 2002/20/EC of the European Parliament and of the Council of March 7, 2002, establishing a common regulatory framework for electronic communications networks and services, as amended by Directive 2009/140/EC; Having regard to the Legislative Decree 1 St August 2003, n. 259 laying «electronic communications code '; Having regard to the Legislative Decree July 31, 2005, # 177, establishing a "single text of radio and audiovisual media services '; Having regard to act December 23, 2005, n. 266, containing "provisions for the State annual and multiannual budgeting (Finance Act 2006)» and, in particular, his art. 1, paragraph 65, that "[a] from the year 2007 operating expenses [...] the authority for communications guarantees [...] are financed by the market, for the part not covered by funding from the State budget, according to modalities provided by law and paid contributions for certain entities through a resolution by each authority in accordance with the statutory limits, paid direct to the same authority [...]» as the next paragraph 66, that the authority has the power to make changes in the extent and modalities of the contribution "to the maximum of 2 per thousand in revenue resulting from approved budget prior to the adoption of the resolution '; Given that the authority carries out responsibilities related to more than one market and that therefore its financing participating entities operating in various markets; Considered, inter alia, that the authority carries out, among others, the powers of the national regulatory authority (NRA) provided by the European framework for electronic communications, with reference to the market of the entities mentioned in art. 12 of Directive 2002/20/EC; Considered that for this market, the same art. 12 dictates a specific discipline in terms of funding of the costs of the NRA and administrative fees that can be imposed on persons working therein; Considered therefore that, with reference to the market of the entities mentioned in art. 12 of Directive 2002/20/EC, the General rules on the financing of the authority referred to in the 2006 budget law cited above should be implemented in accordance with the specific rules provided for by the same art. 12; Considered that the Court of Justice of the European Union, by its judgment of July 18, 2013, joined cases C-228/232/12 to C-12 and C-12 to C-254/258/12, considered the financing system of authority that is compatible with European law on condition that the same will ensure compliance with the provisions contained in art. 12; Recalled, in particular, that the Court has expressly stated that "[...] the art. 12 of the authorisation directive must be interpreted as meaning that it does not preclude rules of a Member State, such as that at issue in the main proceedings, under which undertakings providing electronic communications services or networks are required to pay a claim intended to cover the costs incurred by the NRA altogether and not state-funded, the amount of which is determined on the basis of revenues made by these companies provided that this right is exclusively intended to cover costs relating to the activities referred to in paragraph 1, letter a) of that provision, which the entirety of revenue under that right does not exceed the total costs related to such activities and that that right is imposed upon the individual undertakings in an objective, transparent and proportionate manner [...] '; Visto l'art. 12, 2002/20/EC directive, which provides that: (1) ' the administrative charges imposed on undertakings providing services or networks under the general authorisation or who received a grant of rights of use [...]: a) cover total administrative costs alone will be incurred for the management, control and enforcement of the general authorisation, rights of use and of specific obligations [...] which may include costs for international cooperation, harmonisation and standardisation of market analysis, monitoring compliance and other market control, as well as the preparation and enforcement of secondary legislation and administrative decisions, such as decisions on access and interconnection;
b) are imposed upon the individual undertakings in an objective, transparent and proportionate manner which minimises additional administrative costs and attendant charges.
(paragraph 2) «National regulatory authorities impose administrative charges are obliged to publish a yearly overview of their administrative costs and of the total sum of the charges collected. In the light of the differences between the total sum of the charges and the administrative costs, appropriate adjustments are made. See also art. 2, paragraph 2, point a), of Directive 2002/20/EC, according to which ' "general authorisation" means a legal framework established by the Member State which guarantees the rights to the provision of electronic communications networks or services and laying down sector-specific obligations applicable to all or to specific types of electronic communications networks and services in accordance with this directive; Considered that the proper implementation of the system of financing provided for in Directive 2002/20/EC has implied the non-application, administratively, by the authority of the extension of the transfer mechanism described in art. 2, paragraph 241, of law 191 of 2009, the latter subsequently departed from the Tribunale amministrativo regionale del Lazio, 2528, 2530 numbers by the judgments, 2533 2534 2542, and of March 5, 2014; Considered that, Accordingly, contributions received by persons referred to in art. 12 cannot be financed the operating expenses of other authority other than the one responsible for the electronic communications sector, and whereas, therefore, this Administration has already enabled to recover the sums initially paid to the guarantor authority for competition and the market, the authority for the protection of personal data and the Commission to guarantee the implementation of the law on the strike in public services; Felt, therefore, that, with reference to the market of the entities mentioned in art. 12 of that directive, the proper implementation of the system of financing the authority requires compliance with the requirements arising under the same rule, second shared conviction of the Court of Justice, under which, in summary: 1) eligible costs by the subjects of the market are only those necessary to perform the activities listed in the same rule, which coincide with the complex of all activities that the NRA is called upon to play according to the regulatory framework , and 2) the mode of imposition of the contribution must be proportionate, objective and transparent; Considering that, in accordance with current legislation, to covering the costs arising in the course of the competences conferred on the authority in the postal sector must provide itself with the specific contribution referred to in art. 2, paragraph 14, point b) of Legislative Decree of July 22, 1999, # 261, March 31, 2011, as amended by Legislative Decree No 58; Given that the estimate of administrative costs, the authority, by the year 2015, will have to finance through the operators ' contribution to support the activities related to markets, excluding the postal address, it amounted to 64.9 million, of which EUR 41.5 million for the activities under art. 12 of Directive 2002/20/EC and 23.4 million for activities relating to other markets within the competence of the Authority (radio-television, publishing, advertising, etc.); Considered therefore appropriate, with a view to maximum transparency of administrative action, introduce, for the year 2015, differentiated contribution methods, such as to notify it without evidence of the specific impact of the market where they operate the persons under art. 12 of Directive 2002/20/EC with respect to the estimate of overall requirements for eligible expenses with contributions to art. 1, paragraphs 65 and 66 of law December 23, 2005, n. 266; Considering also that the above estimate of requirements for the conduct of activities under art. 12 of Directive 2002/20/EC should therefore be made, in accordance with paragraph 2, the appropriate adjustments on the basis of the findings of the report concerning the year 2013, which shows that the set of subjects covered in the same art. 12 has altogether paid, given the administrative costs of the Authority attributable, an excess amount amounting to 4.53 million; Thought consequently having to change the estimate of requirements for the year 2015, is necessary for the performance of the activities listed in paragraph 1 of that article. 12, an amount equivalent to the surplus was achieved with respect to budget year 2013, equal to 4.53 million, with the effect of reducing a 37 million the extent of needs due to the costs attributable to the persons referred to in art. 12; Considered therefore having to adopt, on the basis of such estimates of requirements, the deliberation on the measurement of the contribution (contribution rate) and its method of payment to the authority for the year 2015, to be submitted to the President of the Council of Ministers, in accordance with paragraph 65 of the last period art. 1 of the abovementioned financial law 2006; Given that the above estimates of differentiated requirements refer also to activities related to markets characterized by different volumes of revenue and that, consequently, it is necessary to set different contribution rates; Considered also, with specific attention to the profile of the required proportionality in the allocation of funding for authority between the parties responsible, it is essential to ensure simple and unique method to calculate the taxable amount of the contribution, so it is actually related to the dimensions of the single undertaking; Considering also that a simple and unambiguous criteria for determining the taxable amount of the contribution allows an adequate revenue planning, greater efficiency and economy in the assessment and collection activities and, at the same time reduces the information reporting billed to taxpayers; Considered, therefore, in line with the choice already adopted for the year 2014, to clarify what the tax base for the application of the contribution rate, in line with the predictions of textual art. 1, paragraphs 65 and 66, of the above Act 2006, the complex financial revenues resulting from approved budget prior to the adoption of the resolution that determines extent and modalities of the contribution for the year 2015, coinciding with the corresponding entry in the income statement or item A1 budgets prepared in accordance with international accounting standards; Considered that a funding policy based on "gross revenue" appears, as noted by the Court of Justice in its judgment of July 21, 2011 (case C-284/10, paragraph 31), "objective, transparent and non-discriminatory» and also «not without relation to the costs incurred by the competent national authority; Considered therefore that in order to ensure total revenues necessary to cover the operating costs of the authority, the contribution rate for the year 2015 is set: a) on the subjects of art. 12 of Directive 2002/20/EC, based on an estimated requirements amounted to 37 million, as far as 1.15 per thousand in revenue resulting from approved budget prior to the adoption of this resolution, matching the corresponding entry in the income statement or item A1 budgets prepared in accordance with international accounting standards; b) for companies operating in the remaining markets, based on an estimated requirements amounted to 23.4 million, as far as 2 per thousand of revenues resulting from the approved budget prior to the adoption of this resolution, matching the corresponding entry in the income statement or item A1 budgets prepared in accordance with international accounting standards; Also considered to confirm for the year 2015 non assoggettabilita ' the contribution of individuals whose taxable income is equal to or less than € 500,000.00, 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 proceedings and for companies that have started their activity in 2014; Considered that, in the case of auditing reports or link under art. 2359 of the civil code or company subject to the direction and coordination of activities under art. 2497 of the civil code, including through trade relations within the same group, each company must pay a contribution based on Subscriber revenues in its financial statements and that, to facilitate the verification of the competence of the authority on the accuracy of the contribution paid, company parent should indicate in detail in its declaration the contribution paid by each of those companies; In view of the procedural documents; The explanatory report of Commissioner Antonio Preto, Rapporteur pursuant to art. 31 of regulation on the organisation and operation of the authority;
Resolution: Art. 1 Subject required contribution 1. Merchant activity subjects falling within the competence granted by law to the authority for communications guarantees are required contribution provided by art. 1, paragraphs 65 and 66 of law December 23, 2005, n. 266, within the limits and with the methods covered by this resolution. 2. in the case of auditing reports or link under art. 2359 of the civil code or company subject to the direction and coordination of activities under art. 2497 of the civil code, including through trade relations within the same group, each company operator activities referred to in paragraph 1 is liable to pay a contribution within the limits and with the methods covered by this resolution. 3. Shall not be required to pay contribution individuals whose taxable income is equal to or less than € 500,000.00, companies that are in a State of crisis having activities suspended, in liquidation or subject to insolvency and companies that have started their activities in the year 2014.
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