The MINISTER of economy and finance having regard to article 9, paragraph 2, of Act July 27, 2000, n. 212, which gives the Minister of finance, in consultation with the Secretary of the Treasury, budget and economic planning, the power to suspend or defer the deadline for fulfilment of tax obligations for taxpayers affected by exceptional events and unpredictable; Having regard to article 23 of legislative decree July 30, 1999, # 300, with whom it was established the Ministry of economy and finance and Treasury ministries functions were transferred, the budget and economic planning and finance; Having regard to the resolution of the Board of Ministers of March 12, 2015, published in the Official Gazette of March 25, 2015, # 70, with which it was declared a State of emergency as a result of the exceptional weather adversity that hit the territory of the region Emilia Romagna on days 4 to February 7, 2015; Having regard to the note prot. 0160355 of March 13 at which the President of the Emilia-Romagna region calls for the suspension of tax payments and compliance in relation to the territory of the municipalities of Emilia Romagna region damaged by adverse weather conditions and which are identified in the list included in the note; Without prejudice to additional surveys and surveys that may give rise to the amendment of the list itself; Since these events have led to a serious danger, damage to public and private buildings and hydraulic protection works, as well as various infrastructures, network of essential services and productive activities, causing severe hardship to the population concerned; Considered the need to exercise the power provided for by that article 9, paragraph 2, of law No. 212 of 2000 in favour of taxpayers hit by the predicted weather events, with reference to all the territories of the municipalities located in the above mentioned list.
Decrees: Art. 1 1. Against natural persons, even in their capacity as withholding agents, that on days 4 to February 7, 2015, they had the residence or place of business in the territory of the municipalities, i.e. in the hamlets listed in Annex A) to this Decree, shall be suspended the terms of payments and tax obligations, including those arising from payment issued by agents of the Folders collection as well as the acts referred to in article 29 of Decree-Law No May 31, 2010 78, converted with amendments by law July 30, 2010, n. 122, falling due during the period from 4 February and September 30, 2015. It does rise to the repayment of it already paid. 2. the provisions referred to in paragraph 1 shall apply also in respect of subjects, even as the withholding agents other than natural persons having their registered office or place of business in the territory of the municipalities referred to in paragraph 1. 3. The suspension referred to in paragraph 1 shall not apply to withholdings which must be made and paid by withholding agents. In case of impossibility of the substitutes to make payments of those deemed to be in compliance, it is applicable to article 6, paragraph 5, of the Legislative Decree December 18, 1997, # 472. 4. For the territories referred to in paragraph 1, the suspension referred to in these regulations is subject to the taxpayer's request, containing the statement, certified by the municipal authorities, the inagibilita ', even temporarily, to the dwelling house, professional study of the company or enterprise. Municipal authority gives notice to the Revenue Agency has jurisdiction over the next 20 days. 5. Commitments and payments subject to suspension shall be made in a lump sum within the October 16, 2015. This Decree will be published in the official journal of the Italian Republic.
Rome, the Minister May 8, 2015: P