Microsoft Word - D135-2006.doc 1 REPUBLIC OF 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 on December 13, 2006 December 18, 2006 135 LAW BUDGET ESTIMATES OF THE STATE AND THE PUBLIC FOR THE FINANCIAL YEAR 2007 AND DEFERRED ACCOUNTS 2007/2009 Art .1 (State Budget) in accordance with Article 18 of Law 30 of February 18, 1998, approved, in terms of competence, the State Budget for the financial year 2007 (Appendix "a") : provisional state of the Entry Title 1-tax revenues € 524,169,300.00 Title 2-revenue extratributarie € 66,201,046.00 Title 3-alienation, depreciation of assets and debt repayments of € 11,861,000.00 Title 4- revenue generated by the lighting of mortgage € 4,004,350.00 Title 5-Matches around € 37,797,000.00 Total € 644,032,696.00 General revenue forecast State of Output Title 1-Ongoing charges € 554,139,999.93 Title 2-capital expenditures € 44,322,947.67 Title 3-repayment of loans € 7,772,748.40 Title 4-Matches around € 37,797,000.00 Total General expenses € 644,032,696.00 Art.2 ( estimated budget dell'AASFN) in accordance with Article 18 of Law 30 of February 18, 1998, approved, in terms of expertise, the company budget Autonomous State Philatelic-Numismatic for the financial year 2007 ( Annex "B"): forecasting state of the Entry Title 1-current revenue € 7,000,000.00 Title 2-extraordinary revenue € 5,000.00 2 Title 3-capital movements € // Title 4-special Accounts € 23,246,000 , 5-00 Title Matches around € 570,200.00 Total € 30,821,200.00 forward-State General revenue Title 1-Output-current expenditure € 4,607,500.00 Title 2-Outputs capital € 100,000.00 Title 3 -Movimenti capital € 2,297,500.00 Title 4-special Accounts € 23,246,000.00 Title 5-Matches around € 570,200.00 Total € 30,821,200.00 General Releases Art.3 (Budget estimates dell'AASP ) in accordance with Article 18 of Law 30 of February 18, 1998, it approved, in terms of competence, the financial statements of the Company Autonomous State of Production Forecast for the financial year 2007 (Appendix "C"): Country forecasting the Entry Title 1-current revenue € 27,295,000.00 Title 2-equity revenue € 10,000.00 Title 4-Special Accounts € 1,000,000.00 Title 6-Matches around € 12,955,700.00 General Total revenue € 41,260,700.00 forecast State of Output Title 1-Ongoing charges € 12,200,000.00 Title 2-extraordinary expenses € 14,900,000.00 Title 3-capital expenditures of € 205,000.00 Title 5-Special Accounts € 1.000.000,00 Title 6-Matches around € 12,955,700.00 Total € 41,260,700.00 General Releases Art.4 (Budget estimates dell'AASS) pursuant to Article 18 of Law 18 February 1998 n. 30 is approved, in terms of competence, the financial statements of the Company's forecast of Autonomous State for public Services for the financial year 2007 (Appendix "D"): forecasting state of the Entry Title 1-current revenues € 63,711. 500,00 Title 2-capital movements € 5,852,000.00 Title 3-Special Accounts € 1,108,000.00 Title 4-Matches around € 1,091,356.00 Total € 71,762,856.00 General revenue forecast of State 'Output Title 1-current outputs € 57,122,200.00 Title 2-capital movements-capital expenditures € 5,351,300.00 Title 3-Special Accounts € 3,820,700.00 Title 4-Matches around € 1,091. 356.00 Total General Expenses € 67,385,556.00 3 Art.5 (CONS of Budget) in accordance with Article 18 of Law 30 of February 18, 1998, approved, in terms of competence, the forecast balance of San Marino National Olympic Committee for the financial year 2007 (Appendix "E"): forecasting state of the Entry Title 1-ordinary revenue € 4,730,000.00 Title 2-extraordinary revenue € 415,000.00 Title 3-revenue various € 247 000, 00 Title 4-Matches around € 124,000.00 Total € 5,516,000.00 forward-State General revenue Title 1-Output-current expenditure € 4,965,500.00 Title 2-extraordinary expenses € 250,000.00 title 3-charges not divisible € 11,500.00
Title 4-Capital expenditures € 80,000.00 Title 5-repayment of loans € 85,000.00 Title 6-games-turn € 124,000.00 Total General Expenses € 5,516,000.00 Art.6 (ISS Budget) A Article 18 of Law 30 of February 18, 1998, approved, in terms of competence, the Institute for Social Security Forecast Budget for the financial year 2007 (Appendix "F"): forecasting of State ' Login Title-1 current revenues € 239,652,500.00 Title 2-capital revenue € 0.00 Title 4-games-turn € 13,004,000.00 Total € 252,656,500.00 General revenue forecast State of Output Title 1-current outputs € 242,431,900.00 Title 2-Outputs capital € 1,640,000.00 Title 3-Matches around € 13,004,000.00 Total General Expenses € 257,075,900.00 Art.7 (Report forecast University of) Article 18 of Law 30 of February 18, 1998, has approved, in terms of competence, the Budget of the University for the financial year 2007 (Appendix "G"): estimates of the Entry Title 1-ordinary entrance € 2,420,000.00 Title 2-extraordinary entrance € 1,619,000.00 Title 3-Entry into the capital account € 761,000.00 Title 4-Matches around € 330,000.00 General Total revenue € 5,130,000.00 4 provisional State of Output Title 1-Ongoing charges € 4,600,000.00 Title 2-charges capital € 200,000.00 Title 3-Matches around € 330,000.00 Total General expenses € 5,130. 000,00 Art.8 (Budget forecasting Company of Central State Autonoma del Latte) in accordance with Article 18 of Law 30 of February 18, 1998, approved, in terms of expertise, the company Budget Autonomous Centrale del Latte for the financial year 2007 (Appendix "H"): Total costs € 2,475,445.00 € 2,502,639.00 Total Revenues Net profit expected € 27,194.00 Art.9 (the Budget of ' authority for Civil Aviation) in accordance with Article 10 of the Law 9 of 16 January 2001, was adopted, in terms of competence, the Budget authority for Civil Aviation for the financial year 2007 (Annex "I") provisional state of the Entry Title 1 - revenue Ordinary €. 328,000.00 Title 2 - Extraordinary Revenue €. // Title 4 - Movement of Capital €. // Title 5 - Matches Giro €. € 359,800.00 31,800.00 Total General Revenue forecast State of Output Title 1- Ongoing charges € 307,500.00 Title 2- Expenses in Capital Account €. 9,000.00 3- Title of Capital Movements € 11,500.00 Title 4 - Matches Giro €. 31800.00 Total General Expenses € 359,800.00 Art.10 (multi-year financial reporting) In accordance with Articles 2 and 34 of Law 30 of 18 February 1998 are approved, in terms of competence, the following multi-annual budgets for the period 2007/2009 : 1) Multi-annual State Budget (Annex "L"); 2) Multi-year financial statements of the Company Autonomous State Philatelic-Numismatic (Attachment "M"); 3) Multi-year Budget of the Autonomous State Production Company (Appendix "N"); 4) Multi-year Budget of the Autonomous State Company for Public Services (Annex "O"); 5) Multi-annual Financial Statements of the San Marino National Olympic Committee (Annex "P") 6) Multi-annual Financial Statements of the Institute for Social Security (Annex "Q"); 7) Multi-annual Financial Statements of the University (Appendix "A"); 8) Multi-year Budget Authority for Civil Aviation (Annex "D"). 5 Art.11 (Commitment, validation and payment of expenditure) are authorized commitment, liquidation and payment of the corresponding expenses of each chapter of the output of the State Budget. Multiannual expenditure continuing or recurring, subject to the annual limit of appropriations, they may also be authorized on future years in accordance with Articles 10 and 34 of Law 30 of February 18, 1998. With the approval of the financial statements shall be considered automatically approved and committed compulsory expenditure due to the salary costs of personnel, for the mortgage amortization installments, interest and related charges, following the execution of contracts or legal provisions, as "T" attached. Art.12 (Assessment, collection and payment of the revenue) are authorized - with the possibility of adjusting the revenue - the assessment, collection and payment of taxes in the state treasury, taxes, income, contributions and any other income attributable to the State. Art.13 (reserve funds Breakdown)
The Congress of State is empowered to distribute, through a resolution, in the relevant chapters, and between the same funds, funds of Chapters 01/03/2470 "reserve fund for unforeseen expenses," 03/01/2480 " mandatory reserve fund expenses "and 03.01.2490" intervention Fund "to bind and in subsequent years, subject to their destination, the availability unused. Art.14 (Change Matches Giro) The Congress of State is authorized to issue, by its deliberations, the necessary changes in the items of expenditure in the Giro games, in close correlation with the findings on the corresponding chapters of entry and within the mandatory limits the investigations themselves. Art.15 (AASP works programs) in the budget framework provided on 2-4-6440 chapter "Fund endowment AASP for" investment of € 7,800,000.00 is the sole responsibility of the State Congress to define the work of maintenance and the execution of public works which must provide - directly or indirectly - the Autonomous State of Production Company. The Congress of State also has the provision of monthly dues of the Endowment Fund allocation for manpower due to the aforesaid Company, referred to cap.1-4-2590. Art.16 (Transfers all'AASFN) The Congress of State is authorized to provide all'AASFN advances also periodically to account on the basis of annual special agreement, which must be defined the program of philatelic and numismatic for 2007, the its estimated cost, as well as the collection premium agreed for the sale of philatelic and numismatic values. The AASFN is authorized to collect on behalf of the Treasury Service of the State Administration of Posts and proceeds from the sale of circulating coins and 6 stamps for postal use at face value, with the obligation to provide at least quarterly to the payment the Treasury of the sums collected, to be charged on sections 940 and 950 of the State Budget. It remains responsible for the financial year 2007 all'AASFN the calling cards of emissions management, including all the related loading and accounting. The philatelic and numismatic emissions are authorized by delegated decree adopted by the Congress of State in accordance with Article 2, paragraph 2, point a) of the Constitutional Law 183 of December 15, 2005, at the proposal of the Company's Board of Directors of State Autonomous philatelic and Numismatic and following the opinion of the Secretariat of State for Finance and Budget. Art.17 (Transfers CONS) The Congress of State is authorized to provide advance payments for the contribution for the year 2007 of € 4,730,000.00 to CONS for in Article 8 of Law 13 March 1997 n.32. Art.18 (subsidized Convenzionamenti of Agriculture) The Congress of State is authorized to have an agreement for 2007, with the banks available for the provision of low-interest loans referred to Laws 22 and 11 March 1981 September 20, 1989 n. 96 up to the total amount of € 1,550,000.00 through profit and expenses will be borne by the state, even for previous loans, the applicable expenditure. Art.19 (subsidized Convenzionamenti for businesses) In application of Law 13 of January 28, 1993 and subsequent amendments and additions and the access criteria laid down in Article 60 of Law 172 of 16 December 2004, the State Congress authorized to have an agreement for 2007, with the Credit institutions available for the granting of soft loans to enterprises up to the total amount of € 4,000,000.00 charged to the State interests, even for previous loans , chapter on 2-5-7220. Art.20 (subsidized Convenzionamenti for students) The National Congress, in accordance with Law 21 January 2004 n. 5, and the Chief Executive Decree 104 of September 28, 2006, is allowed to have an agreement for 2007, with the banks available for the provision of loans on trust up to the total amount of € 155,000.00 with payment of a subsidy from the State interests, even for previous loans, to be charged on the cap. 1-10-5130. Art.21 (subsidized Convenzionamenti for Building Subsidized) The Congress of State is authorized, in accordance with Law 110 of December 15, 1994 and subsequent amendments and additions, to have an agreement for 2007, with the Credit Institutions and companies financial resources available to the purpose of granting the funding provided for by the law up to the maximum amount of € 29,000,000.00 competition with the payment of a contribution
into account by the State interests, even for previous loans, to be paid out chaps. 2-8-7450 and 2-8-7452. 7 Art.22 (subsidized Convenzionamenti for eliminating architectural barriers) The Congress of State is authorized to have an agreement for 2007, with the banks available for the provision of soft loans provided for in Article 154 of the Law of July 19 1995 n. 87, up to the total amount of € 250,000.00 with the payment of a subsidy from the State interests, even for previous loans, to be charged on the cap. 2-8-7465. Art.23 (subsidized Convenzionamenti enterprises Research) The Congress of State is authorized to have an agreement for 2007, with the banks available for the provision of soft loans under Law 16 of January 27, 2006 and Decree 36 of February 15, 2006, up to the total amount of € 4,000,000.00 with the payment of a subsidy from the State interests, even for previous loans, to be charged on the cap. 2-5-7221. Art.24 (subsidized Convenzionamenti for tourism sector interventions - commercial) The Congress of State is authorized to have an agreement for 2007, with the banks available for the provision of soft loans under Law 13 December 2005 n. 179 and the Decree 78 of May 30, 2006, up to the total amount of € 6,000,000.00 with the payment of a subsidy from the State interests, even for previous loans, to be charged on the cap. 2-5-7225. Art.25 (Breakdown of spending funds) The Congress of State is authorized to proceed, at year end and on a reasoned proposal from the Secretariat of the Great and General Council, the distribution of funds between the chapters 01/01/1470 "Fund independent for the Regency "01/01/1480" Independent Fund for the Great and General Council "and 2-1-6100" Fund of the Regency Individual and the Great and General Council for the purchase of assets ". Art.26 (Funding of Parties and Political Movements) Pursuant to Article 2 of Law 170 of 23 November 2005, for the year 2007, the contribution to be paid to the State Parties and Political Movements is set at € 1,515,589, 24 and entered the chapter 01/01/1450. Art.27 (Allocation of funds for the Township Councils) The State Congress has reserved the right to proceed, at the proposal of the Township Councils, the allocation of funds between chapters 1-6-3810 "Checks to Township Councils" and 2-6- 7280 "Quote Juntas contribution Castle intended for the purchase of assets". 8 Art.28 (Destination of resources to Township Councils) For the purposes of Article 29 of Law 22 of 24 February 1994, the AASP is authorized to make available to the Township Councils the sum of € 510,000.00 to be charged on the relevant chapters of the Company's Budget it. Art.29 (Transfers ISS) Pursuant to and the effects of Article 26, third paragraph, of Law 112 of 20 December 2002, the Congress of State is authorized to provide the Institute for Social Security, for the ' financial year 2007, an endowment fund for health care, to be charged on cap.1-9-4590, in the amount of € 49,600,000.00, as well as a fund for the social and health services, to be charged on cap.1 -9-4610, in the amount of € 9,700,000.00. In implementing the Health Plan and Social and Health and the addresses for programming ISS for 2007, will pay particular attention to the design and support of the planned measures mentioned in documents aimed at establishing: cancer screening campaigns; develop health centers and adopt the methodology of proactive calling; guarantee in land management of brain-damaged patients giving them adequate beds. Art.30 (flat-rate quotas Recovery pensions borne ISS) The flat-rate recovery borne ISS related to pensions allowances paid in connection with the Law March 23, 1927 # 3 referred to in Sec. 1080 is established at 10% of the amount recorded on the cap. 01/03/2670. Art.31 (extraordinary health interventions) Any costs referred to Decrees 20 May 1996 numbers 48 and 49 for the financial year 2007 are posted on the Cap. 01.03.2490 or on 01.03.2470 and chapters 1-3 -2480. Art.32 (Chapter Breakdown 03/01/2650) The State Congress is given the power, through a resolution, to share among the relevant chapters of the allocation referred to Cap.1-3-2650 "compensation expenses and restructuring and economic improvements to employees and pensioners of the State "and to bind
in subsequent years, subject to their destination, the availability unused. Art.33 (AASS - use of reserves) The Autonomous State Agency for Public Service is authorized for 2007 to use its reserves up to € 2,850,000.00 be allocated to funding of the planned investment costs, including those about the investments made on behalf of the State whose costs are borne dell'AASS Art.34 (AASS - Sector Sewer) In compliance with Law 147 of 30 October 2003, as part of all'AASS transfers for 2007 Congress State is authorized to provide the Company the same € 1,040,000.00 on 01/03/2501 chapter 9 "expenses AASS for Sewer Service" and € 600,000.00 on 2-5-6431 "endowment Fund AASS for service investments sewers ". Art.35 (Appropriations vincolati- chaps. 2-4-6442 and 2-5-6432) On the cap. 2-4-6442 "of AASP Endowment Fund for bound investments - Surplus use of prior years Administration", the allocation for 2007 of € 7,000,000.00 is bound to the realization of the following public works and facilities for the benefit of community. The interventions and the amounts allocated to their implementation are as follows: a) works of extraordinary Renovation and expansion of the Hospital of the State and the facilities for the elderly and disabled: - new Central Technology; - Cooling and air-conditioning system of the structure; - Surgical hospitalization area and day surgery; - Structural interventions for the needs of disabled and elderly; - Completion of the work already undertaken and authorized on the whole structure for a total of € 4,000,000.00. b) Works for school construction and road conditions such as: - construction, expansion and renovation of school buildings and Day Nursery; - Safety of the expressway and consular streets; - Demolition of architectural and urban barriers for a total of € 3,000,000.00. For the 2008 financial year the allocation bound on the cap. 2-4-6442 amounted to € 3,300,000.00 to € 1,600,000.00 will be allocated to the continuation of the interventions shown to the upper point a) and € 1,700,000.00 for the continuation of the works of which the top point b ). For the 2009 financial year the allocation bound totaling € 2,700,000.00 to € 1,300,000.00 will be allocated to the same work under subparagraph a) and € 1,400,000.00 for the work under subparagraph b). On the cap. 2-5-6432 "of AASS Endowment Fund for bound investments - Using surplus of Directors of previous years", the allocation for 2007 of € 3,000,000.00 is bound to the implementation of interventions for the safety of the water supply and power of the Republic. For the financial years 2008 and 2009, bound appropriations on the above mentioned budget will amount to € 2,000,000.00 for each year and allocated to aid the electrical substation. Art. 36 (chapters Adjustment for Tax on Imports) As from the current fiscal year the Congress of State, in the presence of major tax investigations on imports that involve higher tax refunds and is authorized to adapt the appropriations in input and output provided on chapter 260 "tax on imported goods" and 03/01/2890 "Reimbursement of imports" in respect for the balance of the financial statements. The adjustment referred to in the preceding paragraph may be made by 31 May of the following year. Art.37 (Set special stamp duty on services) As from 1 January 2007 has repealed the special stamp duty on services referred to in Article 74 of Law 165 of December 18, 2003 and subsequent amendments. The operating performance of competence until 31 December 2006, even if invoiced in years subsequent to the date paintings, will remain subject to Article 74 of Law 165 of December 18, 2003 and subsequent amendments. 10 Art.38 (cadastral Annuities) Article 10 letter n) of Law 91 of October 13, 1984 as amended shall read as follows: "n) the dwelling cadastral income of the taxpayer is exempt from general income, alternatively are exempt cadastral income from buildings and land, equal to the sum of € 2,500.00 upgradeable by delegated decree. " The provisions of the preceding paragraph also apply to the tax period - year 2006 are hereby repealed Article 45 of Law 172 of 16 December 2004 and 52 of Law 13 December 2005 n. 179. Art.39 (resource use "Fund for the promotion and incentives for the tourism sector - commercial") As from the 2007 financial year, the budget allocated to the Chapter 01/03/2396
"Fund for the promotion and incentives for the tourism sector - trade" amounts to € 1,000,000.00 provided in support of the tourism and commercial sector is intended for: a) the redevelopment and promotion of the tourism sector, referred to ' Article 33 of the Framework law on Tourism of 27 January 2006 22 and the commercial one, which will be defined in agreement with the trade associations, through a special decree to be issued within sixty days after the entry into force of this Act, which immediate response to the needs of workers; b) the implementation of the San Marino Card project that will be regulated by special decree to be issued within a period of ninety days after the entry into force of this Act; the San Marino Card project is intended as a tool to increase the attraction of shopping in Republic and consumer loyalty. The goal to increase sales within the territory will be implemented through a contextual and targeted tax reduction phase; c) the preparation of a strategic plan of tourism outlining the development of the tourism sector of San Marino, with particular reference to the increase in capacity and the overall quality of tourism services, expanding infrastructure, the roads and transport, and to tourism-related services; d) the provision of the Commerce Enhancement Plan referred to in Article 1 of Law 168 of 22 November 2005, intended as a strategic and multidisciplinary tool for revitalizing the sector as part of a modernization project and development of the country. Notwithstanding the already foreseen in specific laws, the above measures will be subject to comparison with the trade associations of the tourist-commericale sector. Art.40 (Support measures for sole proprietors) In support of the individual mills in the craft and trade sector who will start their activities after 1 January 2007, promoted by persons who have not been previously licensed, is recognized for the first three years of activity, the reduction of conventional minimum income in of 40% of the roof fixed by specific decree, the only contribution purposes. Art.41 (Support measures for entrepreneurship) In accordance with the provisions of the first paragraph of Article 36 of Law 179 of December 13, 2005 is established the Chapter 03/01/2398 "Fund in support of company operations 11 cooperatives formed by economic operators "with € 130,000.00 budget and intended to interventions and financial incentives in support of cooperatives and / or consortia constituted by economic operators with the aim of allowing its members access to credit financing for activities enterprise. Special decree, to be issued within sixty days after the entry into force of this Act, will regulate the procedures and the criteria for disbursement of the incentives and measures described in the preceding paragraph. Art.42 (Promotion of the economic system) The second and third paragraphs of Article 50 of Law 179 of 15 December 2005 are amended as follows: "This plan will be built through the identification of appropriate forms of communication to promote the economic system supranational level also through a specialized international communication agencies in the areas mentioned in the first paragraph. To this end it is expected within the Department of Finance and Budget a budget of €. 200,000.00 on 01/03/2305 Chapter "Initiatives and promotion of the economic system charges". "Art.43 (tax relief interventions) authorize the State Congress to enact by January 30, 2007 one or more decrees containing tax relief rules on companies aimed at encouraging investment and supporting the consolidation of the same. These rules replace those already in force (Decree of 20 October 2004 No. 133) and shall provide for the annual budgetary profits earned by the person referred to in Article 20 of Law 91 of October 13, 1984, with full accounting records, are not earned tax, the effects of direct taxes in the year in which they are carried out investment operations in capital goods in the same enterprise, provided such investment concerns: a) the acquisition of tangible or intangible assets, the introduction of technological advancements acts to improve existing products or production processes or the acquisition of equipment or technologies aimed at creating new products or new production processes; b) the acquisition of plant, machinery or technological processes aimed at obtaining energy savings or reduction of pollutants;
c) construction, acquisition, renovation or expansion of properties to improve existing production processes or introduce new productions. The decree also set the parameters and measures of interventions. Art.44 (Social Credit Certificate) E 'established the "Social Credit Certificate". The Social Credit Certificate contains a spendable value to acquire public or accredited services, to supplement or replace the payment of utilities, taxes, duties, fees, medicines, prosthetics, treatment and care in general. The Social Credit Certificate is intended for persons who are in socially deprived conditions on a family basis with emphasis on: a) the composition and abundance of the family unit; b) to single-income families with dependent children; c) support of the disability and social problems in general; d) to families with social difficulties; e) the contribution of the elderly care costs; f) to the nuclei of only pensioners who are to provide for themselves. 12 The financial resources amounting to € 700,000.00 allocated chapter on 03/01/2409 "Fund for measures related to income policy" will be allocated for 2007 to the goals of this Article. It mandates the State Congress, upon comparison with the labor unions and trade associations, to regulate, through the issue of special delegated decree, the establishment and functioning of the body responsible for the authorization and monitoring, methods and the criteria for use of resources. Art.45 (in support of disability Interventions) In order to promote the development of equal opportunities is given a mandate to the Congress of State, with the participation of the Representative of the Voluntary Associations and of Persons with Disabilities, to adopt a multi-year project of intervention in favor of handicapped, which will provide: 1) a census of the disabled population; 2) the promotion of appropriate information and awareness campaigns; 3) verification of current regulations on job placement, removal of architectural barriers, acquisition and editing equipment and aids, support within schools; 4) judicial protection; 5) to support the autonomy of the severely disabled people. Start of the project referred to in the previous paragraph is for the allocation chapter on 03/01/2397 "Fund interventions on disability" of € 100,000.00. Art.46 (Energy saving and alternative sources) In order to make efficient use of energy sources, to reduce emissions of pollutants, to draw energy from clean sources and reduce energy consumption, is set to Chapter 1- 5-3720 "Fund for incentive and promotion of alternative energy sources" policy with a budget of € 100,000.00 for the design and support of actions aimed at: 1) providing a Bank Environmental data; 2) to enable a pilot site in the state structures in order to achieve energy savings; 3) the promotion of information campaigns on the benefits related to the use of renewable sources; 4) to provide grants to private persons wishing to purchase materials, goods and products related to alternative energy sources; 5) to 8% reduction in the rate of tax as provided by Law 22 December 1972 n. 40, as amended, relating to the purchase of materials aimed at a more careful use of energy; 6) the preparation of a draft law aimed at regulating the use and promotion of alternative and renewable energy sources. It mandates the Congress of State to issue a special decree for establishing criteria and procedures for payment of contributions and tax benefits set out in numbers 4 and 5 of the preceding paragraph. Art.47 (Missed and late payments of Social Security contributions) Article 44 of Law 179 of 13 December 2005 is replaced by: "The contributions shall be barred five years from the day they were due. This limit does not apply when the enforcement procedures are initiated. The payment term on the complaints under Article 6 of Law 11 febbraio1983 15 is postponed to the twenty day of the month following the reference month. 13 Non-payment of contributions within the terms of the law involves applying, be borne by the debtor, to a penalty equal to 2.5% of the payment due until the last day of the month and equal to 5% of the payment due from first day of the month until the date by which it must be issued on the role of collection and interest on late payment to the extent of
legal interest rate plus two percentage points, calculated on the unpaid contributions from the first day following the deadline for payment up to the day of payment. Default interest and penalties are not due if their amount is less than € 10.00. If, within the four months following the expiry of the legal deadline set for payment of contributions, the debtor has not paid the amount due, the Institute for Social Security shall register in the register of unclaimed sums under law 70 of May 25, 2004, as amended. They are subject to the provisions of this paragraph also employers who have not submitted a complaint pursuant to paragraph 2 of Article 6 of the Law 15 of February 11, 1983 for which the Institute for Social Security can proceed on the basis of presumptive compensation elements in its possession. Once the deadline referred to in the previous paragraph of the penalty provided for in the third paragraph in relation to their unpaid contributions it has doubled. If the non-payment of contributions is due to procedures designed to evade the legal requirements, the Institute for Social Security, after the necessary investigations, ask, by registered mail with return receipt requested, to the defaulting party, within fifteen days, in addition to payment of contributions, a sum by way of penalty equal to the contributions due, plus accrued interest to that date. After one hundred and twenty days of receipt of such notification in the event of non-payment, we proceed with the registration on even if they were still being expected appeals. For contributory debts relating to self-employed persons, the provisions referred to in this paragraph apply only if the activity is carried out with the contribution requirements but without the required authorizations and / or there has been verification of income by the competent organs . It does not give rise to the sanctions provided for in this Article in cases where the debtor has incurred in good faith in material errors or omissions. Such errors and omissions are the ones that determine the obligation to return the sums that should not be withheld from the contributions due by way of economic benefits paid or other administrative inaccuracies, always work in good faith, from which they derive more against the debtor payments. The sums collected by taxpayers for late payment of contributions above and accessories are the responsibility and the Institute pertaining same ". The provisions of this Article shall also apply to the sums listed on contributions of employees for the month from June to December 2004 and also included in the amnesty of past situations currently pending at the organisms and offices of the Institute. The Institute for Social Security is authorized to refund the fines relating to the year 2005, collected pursuant to Article 44, second paragraph, of Law 179 of December 13, 2005, by crediting the payment of contributions due. Art.48 (Youth Policy) E 'established the chapter 1-8-4305 called "fund for youth policies" with a budget of € 50,000.00 aimed at supporting measures and youth policy also with reference to the Council Directives d 'Europe. The Secretariat of State for Youth is committed to fostering and promoting the adoption of specific projects. The benefits of Law 27 June 2003 n. 88 shall be extended to 31 December 2007. Art.49 (Stamp duty on certificates issued by the Office of Patent and Trademark) As of January 1, 2007, the issuance of the certificate or extract of the registers and of priority documents relating trademarks, patents and designs, for which the amounts collected 14 stated in the relative tables attached to Decree 15 of 5 November 2004, is subject to stamp duty, which is paid by attaching a tax stamp from € 10.00 . Until further notice the stamp duty to be levied on trademark applications, patents and designs is absorbed in the first filing fee. Art.50 (Loans on trust) The fifth paragraph of Article 8 of the Law January 21, 2004 # 5 "Law on the right to education", is replaced by the following: "The bills issued to secure banking transactions referred to in subparagraph above shall be subject to stamp tax of 0.10 per thousand: in place of the same may be issued appropriate bank or insurance guarantee at the beneficiary ". Art.51 (programmatic commitments) The Great and General Council takes note of the programmatic commitments contained in
political and programmatic connection with the financial statements and mandates the State Congress for its implementation by adopting appropriate measures. ART.52 (Entry into force) This Law shall enter into force on the fifth day following that of its legal publication. Our Residence, 18 December 2006/1706 THE CAPTAINS REGENT Antonio Carattoni - Roberto Giorgetti THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Valeria Ciavatta