Reorganization Of Services Of Supervision On Activities' Economic

Original Language Title: Riorganizzazione Dei Servizi Di Vigilanza Sulle Attivita' Economiche

Read the untranslated law here: http://www.consigliograndeegenerale.sm/on-line/home/archivio-leggi-decreti-e-regolamenti/scheda17016341.html

Microsoft Word - D095-2008.doc SAN MARINO We the Captains Regent of the Most Serene Republic of San Marino Having regard to Article 4 of the Constitutional Law no.185 / 2005 and Article 6 of Qualified Law n.186 / 2005; Promulgate and publish the following ordinary law approved by the Great and General Council at its meeting of 11 June 2008. 18 June 2008 LAW N.95 REORGANIZATION OF SERVICES OF SUPERVISION OF ECONOMIC ACTIVITIES TITLE I OBJECTIVES AND PURPOSE 'Art.1 (Purposes) 1. this Act regulates the supervision and monitoring services on economic activities to prevent and combat tax fraud, "the like", fraud and distortions in the field of exchange. Are excluded, since they are already subject to specific control and supervisory bodies, the activities of Law n.165 / 2005. 2. This law also regulates the administrative cooperation with other states in compliance with international agreements signed by the Republic. Art.2 (similar behavior) 1. "The like" includes only offenses with the same level of wrongfulness of tax fraud under the San Marino law. 2. Individual cases falling under the "The like" categories are defined under international agreements signed by the Republic. TITLE II SUPERVISION OF ASSETS 'FINANCIAL Art.3 (Bureau of Control and Supervision of economic activities) 1. E' established the Office of Control and Supervision of business done in the form of enterprise. 2. Until the restructuring of public administration, in which will be defined all aspects of organization and methods of recruitment, to the requirements and incompatibilities, to the remuneration of staff, the Office has been set up with the following characteristics: ) it consists of two officials nominated by the Congress of State, including one with executive functions. The remuneration and conditions are set by the act of appointment; b) the term of office is three years unless made before the restructuring described above, with the possibility of reappointment for one further three years; c) the Office makes use of the administrative personnel referred to in article 16. Article 4. (Requirements and incompatibilities) 1. Officials charged under the previous article, must have a degree in law, economics, social with address economic, as well as adequate expertise and experience resulting from specific curriculum which is an integral part of the act of appointment. 2. The mandate of the Office official is incompatible with the office of member of the Council Great and General and executive positions in political parties and trade unions of workers and employers. 3. E 'also incompatible with the holding of the economic operator activities, as well as positions in corporate bodies and control of companies that operate in supervised areas according to this law. 4. They also apply to the incompatibilities provided by Law 41 of December 22, 1972 (Organic Law for employees of the State) and subsequent amendments and additions. 5. E 'must refrain official who would be in conflict of interest in relation to the supervised party. Art.5 (Duties and functions) 1. The Office for Control and Supervision in the previous article 3 performs directly or through other public offices or services of prevention State, detection, investigation, and combating tax fraud , of "the like", fraud and distortions of interchange. 2. The Office for Control and Supervision of economic activities does the control and supervision of all economic operators organized in the form of company and in particular shall: - propose measures and report to the bodies and / or competent Offices operators economic factors that have arbitrarily exercised an activity essentially different from that provided in the corporate purpose; - Report and propose interventions to those activities that in any way pursue a purpose not comply with interests of the state, the international conventions and agreements; - Verify that the equity investment, real estate and equity investments are aimed at achieving the objective of the activity; - Check the condition of the share capital of the company with respect to its subscription, payment, settlement of losses; - Check the conformity of the corporate purpose to the laws of the State and the Conventions and international agreements signed by the Republic and report any discrepancies or
failure to comply with obligations laid down for the establishment of the company; - Report operators who have not taken any of those activities provided for in its corporate purpose; - Perform monitoring of commercial transactions conducted by San Marino economic operators. 3. The Director of the Office Control and Supervision of economic activity is held annually to submit to the Great and General Council, through the Secretary of State for Industry, Crafts and Commerce, an activity report Office. 4. The Office of Control and Supervision of economic activities makes it accountable for its work to the State Congress through the Secretary of State for Industry, Handicraft and Commerce and the Secretary of State for Finance and financial statements and reports violations discovered as a result of the checks referred to in the second paragraph. 5. The Congress of State, if the reported violations are major in scale, may order the revocation of the license or operating license and is competent to activate the process of compulsory liquidation in the Single Court to all companies under the Law 23 February 2006 n.47. Art. 6 (Relations with Public Offices) 1. The Office of Inspection and Supervision of economic activities for the performance of their duties may request the support of the Body of Gendarmerie, the Civil Police and the Uniformed Unit of Rocca Guards. 2. The public offices are required to provide all documents, information and requests collaborations. 3. The Office for Control and Supervision of economic activities will finally have direct access to data, required for the execution of their duties, collected by the Tax and Freight views. 4. They are without prejudice to the functions attributed to the tax bodies in the General Income Tax Act. To this end, the Office for Control and Supervision of economic activities will report to these organs news and competency data acquired while performing their tasks. Article 7 (Collaborations with the Tribunal and the Supervisory Authority) 1. The Office of Inspection and Supervision of economic activities, if they are recognizable elements of an offense, has the duty to submit to the court, the news and data obtained carrying out his activity. 2. If any violations concern whose supervisory matters lies with the Central Bank of the Republic of San Marino - Supervisory Service, the Office provides to their reporting. Art. 8 (Relations with economic operators) 1. The Office of Inspection and Supervision of economic activities may call the economic operators and the submission of all the documents needed to carry out its functions. 2. In carrying out its functions the Office at the time of convening inform the economic operator of the reasons that led to his audition. 3. Economic operators are required to cooperate by allowing access, where necessary, to the premises, means of transport and documentation and providing all relevant information. 4. The economic operator hampering the Office's functions, in addition to other penalties provided for by applicable law, shall be punished by an additional administrative financial penalty applied by the Industry and Commerce, from Euro 1,000.00 to Euro 10,000 , 00 because of the gravity of the infringement. TITLE III ADMINISTRATIVE INTERNATIONAL COOPERATION Art. 9 (Central Liaison Office) 1. E 'established the Central Liaison Office. 2. The Office is hereby established with the following characteristics: a) is composed of two officers, one with executive functions, appointed by the Great and General Council at the proposal of the State Congress, which shall determine the remuneration and conditions of contract ; b) the term of office is three years with the possibility of reappointment for one further three years; c) the Office makes use of the administrative personnel referred to in article 16. Article 10. (Requirements and incompatibilities) 1. Officials charged under the preceding article must have a degree in law, economics, social economics with as well as adequate expertise and experience resulting from specific curriculum which is an integral part of the act of appointment. 2. The mandate of the Office official is incompatible with the office of member of the Council Great and General and executive positions in political parties and trade unions of workers and employers. 3. E 'also incompatible with the holding in the Republic of freelance activity and
traders as well as positions in corporate bodies and control of companies that operate in supervised areas according to this law. 4. E 'must refrain official who would be in conflict of interest in relation to the supervised party. Art.11 (Duties and functions) 1. The Central Liaison Office is designated as responsible for contacts with the competent offices of other States for administrative cooperation in the implementation of international agreements signed by the Republic of San Marino. 2. The Central Liaison Office access to information needed to prevent and combat tax fraud, "the like", fraud and distortions in the field of exchange. 3. The Central Liaison Office, the work carried out at the State Congress through the Secretary of State for Finance and Budget and the Secretary of State for Industry, Crafts and Commerce. 4. The Central Liaison Office Manager is required to submit annually to the Great and General Council, through the Secretary of State for Finance and Budget, a report on the activities undertaken by the Office. Art.12 (Relations with the Office for Control and Supervision) 1. In carrying out its tasks, the Central Liaison Office makes use of the collaboration of the Office for Control and Supervision of Article 3 and, if necessary, directly of the Offices of Public Administration. Art.13 (Collaboration with the Central Bank) 1. In carrying out its tasks, the Central Liaison Office may request the cooperation of the Central Bank of the Republic of San Marino for the deepening of the banking and financial aspects, without prejudice to the provisions by Law 165 of 17 November 2005. Art.14 (Relations with economic operators) 1. The Central Liaison Office may call upon the economic operators and the submission of all the documents needed to carry out its functions. 2. In carrying out these functions the Office at the time of convening inform the economic operator of the reasons that led to his audition. 3. Economic operators are required to cooperate in providing all relevant information. 4. The economic operator may lodge motivated refusal to the requests of the Office in accordance with the following procedure. 5. The Central Liaison Office, received the request for administrative assistance, inform the economic operator who has the power to refer the dossier; this right also extends to the application and the documentation forwarded by the competent foreign authority. 6. The information referred to in the previous paragraph is given with notice served to the person. Where it is not possible to notification to the territory of the Republic, the Central Bureau of demand connection requesting authority to effect service. 7. At any time after fifteen days of notification of the opinion referred to in the preceding paragraph and in the absence of motivated refusal to Central Liaison Office's written, the same office shall immediately transmit the information obtained to the competent authority of the requesting State. 8. The Central Liaison Office, received the refusal of the economic operator, it takes a reasoned decision, which communicates to the person, the existence of the conditions set by the International Agreements to take place to the transmission of information to the applicant authority including records and documents. 9. against that decision to the interested party, within fifteen days of receipt of the decision referred to in the preceding paragraph, may appeal to the administrative courts by refusing to provide information which would disclose a secret market, business, industrial, commercial or professional. As otherwise provided, the provisions of Law 68 of June 28, 1989. The intermediate file of the procedure, including the Central Liaison Office's decision can only be challenged by the definitive act. Against the decision of the Administrative Judge at the time of suspension is not allowed complaint. 10. The Central Liaison Office will forward the information to the requesting State as soon as possible. Article 15 (Suspension of the use of debit statements) 1. Connect the Office Central, within the powers referred to in Article 11, is responsible to report to the offices of public administration, for all matters and measures of competence, the names of economic operators in respect to whom there are precise and detailed evidence that the transactions carried out with
external economic agents are not effective or have been artificially implemented to evade payment of taxes in the territory of San Marino or outside or to obtain undue export refunds. 2. The Office of Tax upon to adopt the measure of suspension of the export refund resulting discontinue use of debit statements, and are required to inform the Central Liaison Office and the Office of Control and Supervision of activities economic. 3. With special delegated decree the State Congress will regulate the procedure for suspending the use of debit statements. TITLE IV COMMON PROVISIONS Art.16 (administrative staff) 1. The offices referred to in Articles 3:09 avail themselves of the administrative employees of the Department for Productive Activities in charge. 2. Until, in the context of the reorganization of state services, is determined for a staffing offices above, the same will take advantage of the staff already employed by the Public Administration. Such personnel will be assigned through administrative act of detachment. Art.17 (secrecy) 1. The members and employees of offices and those who collaborate in the execution of their duties are obliged to the strictest secret to everything related to the Office's activities and its relations with third parties. All news, information and data in possession of the offices because of the activity are covered by professional secrecy. The obligation to observe secrecy remains even after leaving office or employment in the Office. 2. shall also be subject to the respect of all those secrets, on the occasion of any relationship with the Office, acquire, even unintentionally, information on the activities undertaken by the Office. 3. The secret can not be opposed to the Judicial Authority when the information requested is necessary for the investigation of violations punishable under criminal law. TITLE V FINAL PROVISIONS Art.18 (Final Provisions) 1. With the appointment of the members of the offices referred to in Articles 3 and 9 are transferred to the Bureau of Control and Supervision of economic activities all functions previously delegated to the Control Commission and supervision of connection Company and Central Office all functions previously delegated to the Working Groups of the first and second level of administrative cooperation between Italy and San Marino. Art.19 (Repeals) 1. repealed all provisions contrary to this Act and in particular Article 15 of Law 53 of April 28, 1999. Art.20 (Entry into force) 1. This law comes into force on the fifteenth day following that of its legal publication. Our Residence, this day of 18 June 2008/1707 THE CAPTAINS REGENT Pink crocuses - Federico Pedini Amati THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Valeria Ciavatta