Determining The Size Of The Contribution Payable By The Companies Cooperatives And Their Associations, Cooperative Credit Banks And The Archaeological Society Of Mutual Aid For Expenses Relating To Revision-Biennium 2015/2016.

Original Language Title: Determinazione della misura del contributo dovuto dalle Societa'cooperative e i loro consorzi, dalle Banche di credito cooperativo edalle Societa' di mutuo soccorso per le spese relative alla revisione- biennio 2015/2016.

Read the untranslated law here: http://www.gazzettaufficiale.it/atto/serie_generale/caricaArticoloDefault/originario?atto.dataPubblicazioneGazzetta=2015-03-30&atto.codiceRedazionale=15A02325&elenco30giorni=false&atto.tipoProvvedimento=DECRETO

The MINISTER of ECONOMIC DEVELOPMENT having regard to law 15 April 1886, # 3818 and subsequent amendments and additions; Having regard to the Legislative Decree of December 14, 1947, provisional head of State # 1577, and subsequent amendments and additions, in particular art. 8 which provides for payment by the cooperative society of a contribution towards the cost of revision; Having regard to law No 381 November 8, 1991; Having regard to law No 59 January 31, 1992, and in particular article 15 supervision and contribution towards expenditure on routine inspections; Having regard to the Legislative Decree of August 2, 2002, # 220 and in particular art. 1 relating to cooperative; Having regard to the Decree-Law October 18, 2012, n. 179, converted with amendments by law no 221 December 17, 2012; Having regard to the Ministerial Decree of 25 December 22, 2005, article establishes the start of supervision of cooperative banks at 1 January 2007; Having regard to the Ministerial Decree of December 18, 2006 laying down methods of assessment and collection of contributions payable by cooperative agencies, published in the Official Gazette No. 32 of February 8, 2007, registered at the Court of Auditors on January 17, 2007; Having regard to the Ministerial Decree of March 6, 2013, establishing criteria and registration of mutual aid societies in the section of the register of companies on social enterprises and in the special section of the register of cooperatives; Having regard to the Ministerial Decree of October 30, 2014, relating to the mutual aid society; Having regard to the circular of the Ministry of economic development # 3958 of December 19, 2006, regarding withdrawal of cooperative society recognized national associations-under articles 5 of Legislative Decree of the provisional head of State December 14, 1947, no. 1577, and 3 of the Legislative Decree of August 2, 2002, # 220-representation, assistance and protection of the cooperative movement; Considered appropriate to proceed to a determination of the extent of the contribution payable by the companies ' cooperative, cooperative credit banks and mutual aid society for the years 2015/2016;
Decrees: Art. 1 the contribution of cooperative society 1. The contribution payable by the companies ' cooperative for the costs relating to the revision's institutions themselves paid, for the years 2015/2016, based on the parameters and to the extent indicated in the table below, with the mode of assessment and collection and payment term set by Ministerial Decree of December 18, 2006.
part of measure in graphic format 2. For revenue is to be considered the ' value of production ' referred to in subparagraph A) of article 2425 of the civil code. 3. In housing associations the turnover is determined with reference to the higher value between the possible increase in the value of the property-as noted in items B-II (tangible) and C-I (inventories) balance sheet, referred to in article 2424 of the civil code-and the voice (production value) of the income statement, under article 2425 of the civil code. 4. the contributions determined under subsection 1 shall be increased by 50%, to cooperative societies subject to annual review in accordance with art. 15 January 31, 1992, law No. 59 and 30% for cooperative society referred to in art. 3 November 8, 1991, law No. 381. 5. increasing 50% referred to in paragraph 4 shall also apply to cooperative companies listed on the national register of companies and homeowner associations housing associations, that do not fit into any of the other cases provided for by art. 15 January 31, 1992 Law No 59, in case the same have already accomplished or initiated a building program. 6. As required by art. 20, paragraph c) of law January 31, 1992, # 59, contributions determined in accordance with 1, 4 and 5 of sections are increased by 10% for housing associations and homeowners associations, including those established in the regions with special status.