Changes And Additions To Legislative Provisions In Matter Of Tax Registry 1

Original Language Title: Modifiche Ed Aggiunte Alle Disposizioni Legislative In Materia Di Tasse Di Registro 1

Read the untranslated law here: http://www.consigliograndeegenerale.sm/on-line/home/archivio-leggi-decreti-e-regolamenti/scheda17010519.html

No. 18 Law on amendments and additions to the laws relating to registration fees. (1) We the Captains Regent of the Most Serene Republic of San Marino promulgate and publish the following law approved by the Great and General Council at its meeting on April 26, 1949: Art. 1. Subject to applicable laws concerning the registration fees are making changes to in the following articles. Art. 2. The last paragraph of article. 45 of the law 14 March 1918, n. 11, is replaced by the following: "They will be subject to registration only the leases of properties for an annual fee greater than a thousand pounds." Art. 3. The minimum of penalties covered by art. 60 of the law referred to in the preceding article is raised to fifty pounds. Art. 4 Article 72 of the law in art. 2 or is substituted by the following: "I noticed, the Economic Secretary and the Chancellor dl Court will not release any purpose for the original to copy or extract I have any act subject to registration if it was not previously registered; in all copies and extracts must be made mention of the performed registration and related data. "Each contravention of the provisions of this article will be punished in penalties glue two hundred lire." Art. 5. the second and third paragraphs of Article 14 of the Regulation for the 'the law on registration fees are amended as follows: "for every act not enrolled in the repertoire or not writing in order of date or reported for slugs, you'll run into a hundred lire penalty, and the lack of any of directions wanted by the previous article 12 in the Twenty five pounds penalty. "Failure or late submission of the Registry Office repertoire will be punished criminal glue two hundred pounds." Art. 6. At the rate of registration fees annexed to Law 23 July 1946, n. 41, are making changes and additions in the subsequent articles. Art. 7. The amount of the fixed fees rose as follows: L. 6 L. 30, L. 15 to L. 50, L. 20 and L. 30 to L. 100, L. 40 L. 200, except to the latter charge as provided in Article 12. Art. 8. the progressive tax on transfers referred to in n. 1 is modified in the following manner: for taxable up to 30,000 L. L. 3 percent; for taxable over to L. 30,000 L. 5 percent. Art. 9. The proportional tax on incorporation contracts of civil and commercial companies mentioned in n. 27, with the provision contemplated in paragraph B is increased to L. 1 percent. Art. 10. The constitutions of mortgage or pledge or deposit as security for banking transactions or bills of exchange or other trade effects are subject to proportional tax of ITL 0.50 percent. Art. 11. The application of civil proceedings with a request for nullity of marriage is subject to the fixed fee of L. 50,000. Art. 12. The final judgment granting the application of nullity of marriage is subject to the fixed fee of 30,000 lire. Art. 13. This law comes into force on the day following its legal publication. Art. 14. To the provisions of Articles 7, 8, 9 and 10 shall be subject all the acts that will be filed for registration after the entry into force of them; But for qu lli date of issue, for whom it had not yet expired the normal registration deadline, and this was done within this period will apply the previous tariff provisions. The judgments in art. 12 related to causes, at the time of entry into force of this law are already regularly introduced, they will assggettate to the fixed fee of 10,000 lire. Given at Our Residence, this day of 27 April 1949 (1648 dFR). THE CAPTAINS REGENT Ferruccio Hammers - First Bugli THE SECRETARY OF STATE FOR INTERNAL AFFAIRS G. Forcellini (1) Already published separately at the date of promulgation.