GENERAL PROVISIONS OF TAX INCOME
We the Captains Regent of the Most Serene Republic of San Marino
In view of article 4 of the Constitutional Law no.185 / 2005 and Article 6 of Qualified Law
Promulgate and publish the following ordinary law approved by the Great and General Council
its meeting on 20 December 2013:
LAW December 20, 2013 174
BUDGET ESTIMATES OF THE STATE AND PUBLIC
FOR THE FINANCIAL YEAR 2014 FINANCIAL STATEMENTS AND DEFERRED 2014/2016
Art.1 (State Budget)
1. In accordance with Article 18 of Law 30 of February 18, 1998, approved, in terms of
competence, the State Budget for the financial year 2014 (Appendix "A"):
been forecasting an Entrance Title 1-Tax revenues € 394,890,100.00
Title 2-Revenue extratributarie € 64,266,269.00
Title 3-Alienation, depreciation of assets
and debt repayments of € 1,261,000.00
Title 4-Revenue from power of mortgages € 15,435,309.64
Title 5-Matches around € 27,766,000.00
General Total Revenue € 503,618,678.64
forecast for Output State Title 1-Ongoing charges € 440,352,360.71
Title 2-Capital expenditures € 22,748,803.00
Title 3-repayment of loans € 12,751,514.93
Title-4 Matches around € 27,766,000.00
General Total Expenses € 503,618,678.64
Art.2 (Budget estimates dell'AASLP)
1. In accordance with Article 18 of Law 30 of February 18, 1998, approved, in terms of
competence, the balance of the Company's forecast of Autonomous State of Public Works for the financial
2014 (Annex "B"):
been forecasting an Entrance Title-1 Current revenues € 16,503,500.00
Title 2 and balance sheet Revenue € 5,000.00
Title 4-Special Accounts € 900,000.00
Title 6-Matches around € 12,968,000.00
General Total Revenue € 30,376,500.00
forecast for Output State Title 1-Ongoing charges € 10,101,500.00
Title 2-Extraordinary Expenses € 6,206,000.00
Title 3-Capital expenditures € 201,000.00
Title 5-Special Accounts € 900,000.00
Title 6-Matches around € 12,968,000.00
General Total Expenses € 30,376,500.00
Art.3 (Budget estimates dell'AASS)
1. In accordance with Article 18 of Law 30 of February 18, 1998, approved, in terms of
competence, the balance of the Autonomous State Company Forecast for Public Services
financial year 2014 ( Annex "C"):
been forecasting an Entrance Title-1 Current revenues € 63,165,071.00
Title 2-Capital movements € 7,239,750.00
Title 3-Special Accounts € 174,620,000.00
Title 5-Matches around € 6,303,000.00
General Total Revenue € 251,327,821.00
forecast for Output State Title 1-current outputs € 53,933,500.00
Title 2-Capital movements
Capital expenditures of € 9,914,242.00
Title 3-Special Accounts € 175,650,215.00
Title 4-Extraordinary Expenses € 250,000.00
Title 5-Matches around € 6,303,000.00
General Total Expenses € 246,050,957.00
2. In compliance with Law 147 of 30 October 2003, as part of all'AASS
transfers for 2014 the Congress of State is authorized to provide to the Company on the same € 1,000,000.00
01/05/2501 Chapter "Charges AASS for Sewer Service" and € 250,000.00 on 2-5-6431
chapter "of AASS Endowment Fund for investments Sewer Service". 3
. The Autonomous State Agency for Public Service is authorized for the financial year
2014, to use its reserves up to € 7,239,750.00 to be used to finance operations of
Magazines investment works, including those relating to investments made on behalf of the drawn
whose expenses are charged to dell'AASS.
Art.4 (CONS of Budget)
1. In accordance with Article 18 of Law 30 of February 18, 1998, approved, in terms of
competence, the balance of the National Olympic Committee of San Marino
forecast for the financial year 2014 (Appendix "D") :
been forecasting an Entrance Title 1-ordinary Revenue € 3,989,250.00
Title 2-extraordinary Revenue € 367,450.00
Title 3-Revenue € 313,000.00 several
Title 4-Login capital CONS € 49,250.00
Title 5-Matches around € 132,000.00
General Total Revenue € 4,850,950.00
forecast for Output State Title 1-Ongoing charges € 4,472,237.50
Title 2-Extraordinary Expenses € 195,000.00
Title 3-expenses not allocable € 2,462.50
Title 4-Capital expenditures € 49,250.00
Title 5-repayment of loans € //
Title 6-Matches around € 132,000.00
General Total Expenses € 4,850,950.00
2. The Congress of State is authorized to provide advance payments for the contribution for the year 2014
€ 3.989.250,00 to CONS for in Article 8 of Law 13 March 1997 n.32. 3
. The transfer of powers to the Multieventi Sport Domus CONS
under Article 61 of Annex "A" of the Law no.188 / 2011 will take place in the year 2014 given the technical requirements - accounting
identified by the Technical Group working for the analysis of the costs of Multieventi Sport Domus
set up by the State Congress and necessary to the passage of the accounting management of the structure by
Art.5 (ISS Budget)
1. In accordance with Article 18 of Law 30 of February 18, 1998, approved, in terms of
competence, the Institute for Social Security Budget Forecast for the financial year
2014 (Appendix "E "):
been forecasting an Entrance Title 1-Financing welfare activities
Health and Socio Sanitaria € 80,058,500.00
Title 2-financing social security activities € 192,288,300.00
Title 3-Revenue from administrative activities,
technical and general services € 8,519,750.00
Title-4 Revenue arising from the sale
assets of € 5,000.00
Title 5-acquisition financial resources € 31,457,250.00
Title 6-Matches around € 14,100,000.00
General Total Revenue € 326,428,800.00
forecast for Output State Title 1-current outputs € 309,226,050.00
Title 2-Outputs capital € 3,102,750.00
Title 3-Repayment of //
Title-4 Matches around € 14,100,000.00
General Total Expenses € 326,428,800.00
2. Pursuant to and the effects of Article 26, third paragraph, of Law December 20, 2002 No. 112, the
Congress of State is authorized to provide the Institute for Social Security, for the year 2014, an || | endowment fund for health care and for the financing of social and health services, as
blame on chapter 1-10-4590, in the amount of € 63,040,000.00. 3
. The flat-rate recovery borne ISS related to pensions allowances paid in connection with the Law
March 8, 1927 # 7 of Chapter 1080 is established at 10% of registered
on Chapter 1-3 -2670.
4. Any charges referred to Decrees 20 May 1996 numbers 48 and 49 for the
2014 financial year are entered on the cap. 01.03.2490 or on 01.03.2470 and 01.03.2480 chapters.
Art.6 (Budget Estimate University Studies)
1. In accordance with Article 18 of Law 30 of February 18, 1998, approved, in terms of
competence, the forecast balance of the University for the financial year 2014
(Appendix "F") :
been forecasting an Entrance Title-1 Current revenues € 5,770,100.00
Title 2-Capital revenue € 97,100.00
Title-4 Matches around € 750,000.00
General Total Revenue € 6,617,200.00
forecast for Output State Title 1-Ongoing charges € 5,770,100.00
Title 2-capital expenditures € 97,100.00
Title 3-Matches around € 750,000.00
General Total Expenses € 6,617,200.00
Art.7 (Budget estimates Autonomous State of Centrale del Latte)
1. In accordance with Article 18 of Law 30 of February 18, 1998, approved, in terms of
competence, the balance of the Company's forecast of Centrale del Latte Autonomous State for the year 2014 Financial
Total Revenues € 2,621,059.00
Total costs € 2,594,644.00
operating profit expected € 26,415.00
Art.8 (Budget Authority for Civil Aviation and Maritime Navigation)
1. In accordance with Article 18 of Law 30 of February 18, 1998, approved, in terms of
competence, the Authority's Annual Forecast for Civil Aviation and Maritime Navigation
for the financial year 2014 (Appendix "H"):
been forecasting an Entrance Title 1 - Revenue Ordinary € 300,500.00
Title 2 - Extraordinary Revenue € //
Title 4 - Capital Movements € //
Title 5 - Matches Giro € 44,350.00
General Total Revenue € 344,850.00
forecast for Output State Title 1- Ongoing charges € 283,000.00
Title 2- Expenses in Capital Account € 8,600.00
3- title of Capital Movements € 8,900.00
Title 4 - Matches Giro € 44,350.00
General Total Expenses € 344,850.00
Art.9 (of the Games Ente State Budget)
1. In accordance with Article 18 of Law 30 of 18 February 1998 and Article 10 of Law 27 December 2006
143, is approved, in terms of competence, the balance of Ente
Forecast State Games for the financial year 2014 (Appendix "I"):
been forecasting an Entrance Title 1 - Revenue Ordinary € 212,700.00
Title 2 - Extraordinary Revenue € //
Title 4 - Capital Movement € //
Title 5 - Matches Giro € 27,300.00
General Total Revenue € 240,000.00
forecast for Output State Title 1- Ongoing charges € 198,500.00
Title 2- Expenses in Capital Account € 4,800.00
3- title of Capital Movements € 9,400.00
Title 4 - Matches Giro € 27,300.00
General Total Expenses € 240,000.00
Art.10 (Ente Poste Annual San Marino)
1. In accordance with Article 18 of Law 30 of 18 February 1998 and Article 5 of
54/2012 Law, is approved, in terms of competence, the Ente Poste for the Budget
the financial year 2014 (Annex "L"):
been forecasting an Entrance Title 1 - Revenue Currents € 6,498,920.00
Title 3- Alienation of capital goods
and repayment of loans € //
Title 4 - Capital Movements € //
Title 5 - Matches Giro € 14,708,000.00
General Total Revenue € 21,206,920.00
forecast for Output State Title 1- Ongoing charges € 6,426,920.00
Title 2- Expenses in Capital Account € 72,000.00
Title 3- Extraordinary charges € //
Title 4 external -Movimenti € //
Giro games € 14,708,000.00
General Total Expenses € 21,206,920.00
2. On 01/03/2615 Chapter "Competition draw the body managing state Poste San Marino" is
allocated for 2014 in the amount of € 926,920.00 as the highest state competition for the draw of the Entity's management
Poste. The Congress of State is authorized to pay the contribution in advance payments
. Pending the completion of the process of transformation of Ente Poste into a limited company,
is recognized as imperative the need to equip the National Post Office of organizational profiles and administrative
/ accounting nature of private law in order to :
- allow proper administrative set-up and control of various operating areas;
- Reduce operating costs and increase the efficiency of processes;
- Squaring the Ente Poste budget San Marino with reserved
international criteria to operators of postal and postal financial sector.
4. The Ente Poste organs are enabled to prepare the financial statements in accordance with accounting principles
private-law referred to in the Companies Act, in derogation to the provisions of Law 18
February 1998 n.30. Still apply the provisions relating to the management of the expenditure forecast
by Law 30 of February 18, 1998 as may be defined by administrative regulation
accounting to be adopted by means of delegated decree by 31 March 2014.
5. The Congress of State may delegate the Director Ente Poste San Marino to the waste management industry
placed the former Post and Telecommunications on the UO Exercise State Budget Financial
2014, identified in a special administrative measure.
Art.11 (multi-annual financial reporting)
1. 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 2014-2016 triennium:
1) Multi-annual State Budget (Attachment "M ");
2) Multi-year financial statements of the Company Autonomous State for Public Works (Appendix "N");
3) Multi-year Budget of the Autonomous State Company for Public Services (Annex "O");
4) Multi-annual Financial Statements of the San Marino National Olympic Committee (Annex "P")
5) Multi-annual Financial Statements of the Institute for Social Security (Annex "Q");
6) Multi-annual Financial Statements of the University (Appendix "A");
7) Multi-year Budget Authority for Civil Aviation and Maritime Navigation (Annex "D");
8) Budget Entity Many years of the Games State (Annex "T").
(Financial Provisions relating to the financial statements)
1. With the approval of the financial statements, shall be considered automatically approved and committed the
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 per Annex "U".
2. In order to rationalize and contain public expenditure in view of the indications
highlighted by international bodies, confirmed all the provisions contained in the Act
18 February 1998 and 30 in the Rules of Audit in particular on power
and maintenance in the financial statements of arrears. In particular the maintenance in the budget over and
terms provided for in Article 67 of the 30/1998 Law of the residual liabilities relating to prior years
will be, by the administrations of the public sector, a careful assessment
in relation to the fulfillment of the legal requirements for their maintenance in the financial statements. 3
. Pending the definition of a departmental placement of the chapters relating to the Health and Social Security the same
remain entered in the Address Book 223 "(Ex Department) Health and Safety
Social" located in Section 10 - Organizational Units Extra Departmental Budget of the state.
The administrative and accounting functions on the same chapters are attributed to the Director of Public Function
, who can take charge, with its own administrative act by
inform the Commission of Public Finance Control and the Directorate of Public Finance,
to officials of the State Secretariat of Health in compliance with the provisions contained in the rules of Audit
4. In order to streamline the administrative management - accounting of expenditures related to
salaries and allowances to staff in activities, employee compensation and institutional personnel on leave
bodies, referred to in paragraph 1 of Appendix "U" to this law, Congress of State on the proposal of
State Accounting has the power of disposal, during the financial year, transfers of funds between
the same chapters, in relation to the actual expenditure requirements and the handling of personal
employees between the different organizational units. In compliance with Article 25, third paragraph, of the Law
February 28, 1998 30 transfers should not affect the balance of the state and
statements are subject to final signing during the presentation of the project of change
the budget or approving the general accounts of the State.
5. Notwithstanding the provisions of article 3, paragraph three, of the Administrative Regulations Company
Autonomous State of Public Works approved by Decree of 29 December 1983 n.109,
in order to rationalize and simplify the use the financial resources allocated to personnel expenses,
dell'AASLP the Board of Directors may provide for transfers of funds between chapters
Belonging to different headings limited to Title 1 of the Budget - Current expenditure and only to chapters
Category 1 - Personnel expenses. In compliance with Article 25, third paragraph, of the Law
28 February 1998 n.30 the payments made should not affect the balance of the budget
dell'AASLP and are subject to final signing during the presentation of the project
the change in the budget or approval of the Company's general statement.
Art.13 (Company Transformation Philatelic and Numismatic Office in Philatelic and Numismatic
1. In accordance with Article 19 of Appendix "A" of the Law no.188 / 2011 from 1 January 2014 is operating
the Organizational Unit Philatelic and Numismatic Office, for which include specific chapters for the
management of the State Budget in the Address Book 115. the AASFN ceases trading at
2. The Board of Directors and the Statutory Auditors dell'AASFN are extended in their functions
limited to closure operations and approval of the General Statement of the financial year 2013
their jurisdiction until no later than 30 June 2014. Subsequently,
to this approval, the State Congress passed a resolution to authorize the acquisition on the financial statements
state of budget and cash balances dell'AASFN year 2013, subject to stocks of
dell'AASFN stock duly recorded and minuted, that the Congress of the State with its resolution
can already gain from 1 January 2014.
. Accounting operations referred to in the preceding paragraph, are subject to final signing
during approval in the Great and General Council of the General Report for the year 2013. Financial
4. From 1 January 2014 until the approval of 2013 accounts dell'AASFN by
own organs, the State Accounting is authorized, notwithstanding the provisions of Article 32 of the
Accounting Regulations on specifically documented and justified request of the Chairman of the Board
dell'AASFN perform urgent and postponed payments related to waste management
former AASFN, using a special batch output pending.
5. The ignition residue former AASFN on account Residues of Financial Statements of the fiscal year 2014 State
makes effective and enforceable payments resulting therefrom.
6. The Philatelic and Numismatic Office takes over all contracts, agreements and conventions concluded
dall'AASFN until their expiry date, subject to the right of cancellation, and in all legal relationships
active and passive in the hands of all ' Company.
7. In reference to the missions and the personnel of the Philatelic and Numismatic
you apply the law n.37 / 1997 and Decree 42/1997, as amended and supplemented.
Art.14 (AASLP works Programs)
1. As part of the appropriations provided in the Chapter 01/05/2605 "Endowment Fund AASLP
interventions for leasehold" and Chapter 2-5-6440 "of AASLP Endowment Fund for investments
", it is exclusive jurisdiction of the State Congress to define the execution of public works
and interventions which must provide - directly or indirectly - the Company
Autonomous State for public works.
2. On the chapters referred to in the first paragraph are also charges expenses for the design
works and interventions defined by the State Congress.
. On 2-5-6440 chapter, also recorded expenses related to steps aimed at improving
safety and health in the workplace to implement article 10 of the Decree of 27 September 2002
4. The ordinary and extraordinary maintenance, of public works and infrastructure,
financed by the appropriations provided respectively on 01.05.2600 Chapter "of
AASLP endowment fund for routine maintenance costs" and Chapter 2-5 -6444 "Fund
supplied AASLP for extraordinary maintenance fees" are performed in compliance with the annual planning
dall'AASLP defined in agreement with the State Secretariat for the Environment and Territory
, l ' Agriculture and Relations with the AASLP
5. The State Congress has the disbursement of monthly allowances of the allocation of the Fund
allocation for manpower due to the aforesaid Company, referred to 5.1.2590 and 2-5-6443 chapters.
6. As part of the appropriation foreseen for the year 2014 on Chapter 2-5-6440 "Fund
supplied AASLP for investments" for € 400,000.00 for interventions for the protection and management of
Old Town San Marino and Mount Titano.
Art.15 (Funding of Parties and Political Movements)
1. State support to be granted to Parties and Political Movements it is reduced to the extent of 10%
A partial derogation of Article 2 of Law 170 of 23 November 2005, until otherwise
2. For the year 2014 the contribution to be paid to the State Parties and Political Movements amounted to
€ 1.151.043,42 was therefore established in € 1,035,939.08. The aforesaid sum is attributable to the Chapter
Art.16 (Provisions relating to the funds for the operation of the Township Councils)
1. The State Congress has reserved the right to proceed, at the proposal of the Township Councils,
the allocation of funds between chapters 1-2-3810 "Fund for the operation of the Township Councils" and
2-2 -7280 "Quote Juntas contribution Castle intended for the purchase of assets".
2. For the purposes of Article 32 of Law 127 of 27 September 2013, the AASLP
is authorized to make available to the Township Councils the sum of € 390,000.00 to be charged on the relevant chapters of the Budget
Company same. The AASS is hereby empowered to
arrangement of Township Councils the sum of € 90,000.00 = to be charged on the relevant chapters of the same
Company's Annual Forecast for the construction of public lighting systems || | Castles in using methods of saving and low consumption. 3
. Notwithstanding Article 34, paragraph 3, of the Law n.127 / 2013 for the year 2014, the amount of
Emoluments and attendance fees for the service provided by the Captain of the Castle and the Secretary of the Board
and attendance fees of the Castle Captain, the Executive Secretary and members of the Board shall be established by
State Congress of reference of the competent Secretary of State and of
proposal from the Council of the Township Councils.
Art.17 (accounting provisions relating to the remuneration of Judges of the Court for the trust and fiduciary capacities)
1. In analogy with article 27 of Law 30 of 18 February 1998, the Congress of
State, on a proposal from the Secretary of State for Finance and Budget, has to adapt the
appropriations on chapter 545 following the collection of the amounts referred to in Article 4, paragraph
1, letter c) of the Chief Executive Decree 128 of 30 September 2013 and simultaneously to adjust the provisions
spending on 02/01/1246 chapter in respect for the balance of the budget in order to
match the compensation of members of the Court for the trust and fiduciary relationship under
predicted delegated decree.
2. Article 13 of Delegated Decree No.128 / 2013 shall be added the following paragraph:
"3. The emoluments of the President of the Court is determined in relation to the foot only
pay laid down in Article 2 of the Law of January 21, 2004 # 4 for the remuneration of Judges of Appeal
, paid for twelve months'. " .
Art.18 (Divestiture of non-strategic activities)
1. And 'it authorized the State Congress, as a result of the Commission's conclusions
public expenditure review, to carry out a study to assess whether within the Public Administration
there are non-strategic assets that can be disposed of and assigned to subject private
. The study will be presented to the Great and General Council by 30 June 2014 to
a debate to assess possible regulatory actions to be taken.
Art.19 (Chamber of Commerce Financing)
1. Notwithstanding the provisions of Article 3 of Law 71 of May 26, 2004, the financial contribution
in favor of the Chamber of Commerce for the financial year 2014 is fixed at
€ 98.500,00 with allocation on Chapter 1-4-3755 "Financing Chamber of Commerce (Art. 3,
Art.20 (Mortgage tie)
1. And 'it allowed the lighting of a mortgage balance of the Budget deficit for 2014
up to the amount of € 15,435,309.64.
Art.21 (Acquisition of funding and liquidity management measures)
1. The Congress of State is authorized to enter into loan agreements with leading institutes
Credit and / or bodies of the public sector for the provision of cash advances preliminary
power of the mortgage balance for the year financial year 2014, to make up for
any temporary cash deficiencies in accordance with articles 30 and 31 of Law 30 of 18 February 1998
2. On 03/01/2760 Chapter "Interest expense on loans, advances and overdrafts
" are financial charges charges for the year 2014 related to cash advances
referred to in the preceding paragraph. 3
. A partial exception to the provisions in Article 19 of Law 156 of 20 December 1990, the provisions of active
results of the financial year 2012 pension fund management
Are returned from the financial year 2015 seconds a three-year allocation plan.
For the purpose of ensuring the "Fund allocation Pensions Management" adequate profitability to
active findings is allocated an amount of € 500,000.00 on the cap. 1-10-4707 "Charges remuneration lump
Fund Management provision Pensions". Based on the reserves plan it will be adjusted
for the years 2015, 2016 and 2017 the amount of the aforementioned provision.
Art.22 (Convenzionamenti for subsidized loans)
1. The Congress of State is authorized to have an agreement, in 2014, with the Credit Institutions
available for the provision of soft loans provided for the following items, to the extent they
provided, through the statement of charges resulting from the State, even for previous loans, the relevant expenditure items
a) subsidized Convenzionamenti for Agriculture referred to Read March 11, 1981 22 and 20 September 1989 n
.96 up to the total amount of € 2,000,000.00.
Will have priority access to the concessions facilitated those farmers who use organic agriculture
method or otherwise excludes use of pesticides, fertilizers and other chemical products
B) Convenzionamenti subsidized for students of Law 21 January 2004 and the Decree # 5
Managing October 2, 2009 # 139 up to the total amount of € 155,000.00;
C) subsidized Convenzionamenti for the Funded Construction of Law 110 of 15 December 1994
as amended and supplemented up to the maximum amount of
€ 15.000.000,00. The Congress of State is authorized to convenzionarsi for 2014 even with the available
Financial Companies. The Congress of State has also committed to renegotiate the financial
2014, with affiliated financial institutions, interest rates provided for
the provision of soft loans for subsidized Construction today are too high, the
order to bring them back in the mid-market levels;
D) subsidized Convenzionamenti to eliminate architectural barriers in Article 154 of the Law of 19 July 1995
87, up to the total amount of € 250,000.00;
E) subsidized Convenzionamenti businesses for Research of Law 27 January 2006 and 19
Delegate Decree 126 of December 1, 2006, as amended by Delegated Decree December 20, 2007 and 126
Chief Executive decree 44 of March 10, 2008, up to the total amount of
€ 5,000,000.00 paying particular attention, in the Five-Year program for the
search for in Article 4 of the Law on January 27 19 of 2006, to those enterprises engaged in
product redesign materials in view of their total recoverability, efficiency
use of resources and in the prevention of waste generation;
F) concessions to the companies referred to Chief Executive Decree n.93 / 2013, up to
total amount of € 10,000,000.00. On 2-4-7226 chapter "Interest subsidy
and account fees for interventions in support of economic activities", for the financial year 2014
is allocated an amount of € 640,250.00. On the above mentioned budget allocation are also charges
for entrepreneurship youth and women in the former Article 6, Law n.134 / 1997.
2. According to Article 9 of the Law 109 of 3 August 2009 on the cap. 2-4-7227 "Interest subsidies
and account for royalties Facilitated Credit outstanding in support of economic activities
(Law n.109 / 2009)" and the amendment of Article 25 of Law n.150 / 2012 is earmarked for the exercise
2013 the amount of € 1,100,000.00, while for the 2014 financial year on the same chapter is
allocated an amount of € 1,182,000.00. The charges relate to loans approved for use in exercises
. Chapters on 2-4-7225 "interventions Financing tourism sector - commercial" and 2-4-7220
"Contribution in c / to interest subsidized loans to enterprises (L.13.11.85 139 - L.26.1. 93 13 -
L.19.3.96 35) and financial incentives under Art. 6, Law n.134 / 1997 "continue to find the
indictment charges related to previous loans.
4. In order to promote the recovery and development of Historical Centers and Nuclei,
of buildings of great historical and cultural interest as well as the environment of the artifacts located in the UNESCO Site
effects of Delegated Decree 86 of May 5, 2010 and the Chief Executive decree 87 of May 5, 2010 shall be extended
year 2014; for that purpose, the deadline for submitting applications for the enjoyment of
benefits provided therein is established on 30 October 2014.
5. The planned budget chapter on 2-5-6640 "Contribution paid by the state on interest and
loans for the recovery of Historical Centers and Nuclei" is also intended to support the remaining charges relating to
grants interest paid by the State for the previous loans for the recovery of the Core
Art.23 (Promotions and incentives in the energy sector)
1. On 2-5-6435 chapter called "Fund for interventions aimed at energy saving, water
, the production of energy from renewable sources and control of sources of pollution" is
expected for the financial year 2014 an allocation of € 462,950.00 intended to finance:
a) the incentives provided in Article 2, paragraph 1, of the Chief Executive Decree 128 of 21 September 2009 and subsequent amendments
B) the additional costs referred to in Article 7, second, third and fourth of the Chief Executive Decree 25 June 2009
89 and subsequent modifications carried out by the Autonomous State for Public Services
C) additional costs and charges related to interventions aimed at energy saving, water and the
production of energy from renewable sources laid down in Act 72 of May 7, 2008 and related decrees
implementation and subsequent delegates modifications;
D) charges relating to the recognition of incentives for the purchase of a low environmental impact
civilian vehicles to electric or hybrid power and the transformation of vehicles previously registered
. The share of the appropriation foreseen in the Chapter 2-5-6435
be allocated to this purpose amounts to € 125,000.00. The entity definition and types of incentives and methods of
recognition of the same will be identified by delegated decree.
2. In order to promote the implementation of interventions of building renovation and plant engineering and
to promote the execution of actions aimed at improving the energy performance of the existing housing stock
, the effects of Chapter VII of the Chief Executive Decree July 17 84 of 2012 shall be extended
year 2014; for that purpose, the deadline for submitting applications for the enjoyment of the benefits in
therein is established on 30 October 2014.
Art.24 (Extraordinary measures aimed at upgrading the energy efficiency of the existing housing stock)
1. To reduce energy consumption for winter heating and summer air conditioning of existing buildings
and reduce the resulting emissions of pollutants and greenhouse gases into the atmosphere, as well as water consumption
and national costs for energy supply, in line with the existing PEN
forecasts and implementation of their commitments under the UN Convention on climate change
, 2-5-6438 chapter on "provisions for extraordinary interventions aimed at upgrading the energy efficiency of the housing stock
" it is expected for the financial year 2014 an amount of € 492,500.00.
This appropriation is intended to finance the redevelopment of heritage
building as required by the regulations in the approval and in accordance with the provisions
by Article 28 of Law 150 of December 21, 2012.
Art.25 (Miscellaneous provisions for the use of development funds)
1. The money spent on 01/01/1810 chapters "Charges for the development of relations with the European Union
and the European Economic Area" 01/01/1825 "expenses related initiatives in the activities of the European bodies
and international "and 01.01.1970" charges for international relations "
will be used to finance expenses related to training, advice, agreements with external collaborators
for the activities of specific studies and to promote them and dissemination, for the organization of conferences
in the territory and abroad, to cover travel expenses and personal hospitality
qualified, as well as for the collection of material and information; Also in order to follow up
expected in parliamentary acts approved by the Great and General Council and with particular reference
on the Agenda 28 February 2013.
2. The same establishes a plan of action containing priority actions of character
administrative, educational and promotional European Union and on the integration processes
currently underway, aimed at the population and respect even to the competent Community services;
Therefore it is necessary to give continuity to projects and collaborations already underway in these areas
Art.26 (of diplomatic conventions Extension)
1. Comply with Article 9 of Law 30 July 2012 No. 100, and pending the conclusion council
iter of approval of the Law amending the Law n.105 / 1993, the fees provided for diplomatic agents
belonging to the diplomatic service remain regulated by existing conventions
until the entry into force of the amending law.
2. The agreements in place with the diplomatic and consular representatives no career, current
the date of entry into force of Law 30 July 2012 No. 100, on which has been adopted only in part
resolution from Congress State in 2013 under Article 3 of Law
30 July 2012 n.100, is deemed to be extended until the signing of new agreements and,
however, no later than 31 December 2014, subject to several decisions the same Congress of State and
not arise as long as any of the conditions which, under current legislation, determine the
forfeiture or dismissal. 3
. In the review of the conventions are confirmed the information contained in the report of the review of
sometimes spending the reduction of costs of diplomatic missions in the face of specific
strategic foreign policy objectives.
Art.27 (employees Requirement)
1. The requirements laid down in Article 65 of Law 188 of December 5, 2011 including that
Institute for Social Security, even with reference to Law 165 of 30 November 2004, will
be approved by 30 June 2014.
2. Pending adoption of the abovementioned requirements as well as the reform of the rules
concerning diplomatic career, conventional reports on collaborations and training relationships
Outstanding at December 31, 2013 at the Organizational Units, Departments of Public
Administration, agencies and companies in the public sector shall be extended until 30 June 2014
. The arrangement referred to in paragraph 2 shall apply mutatis mutandis to contracts concluded by the Institute for Social Security and
force at December 31, 2013, notwithstanding the provisions of article 11, paragraph
sixth, first the period of the Law n.165 / 2004.
Art.28 (Promotion and incentives for the tourism sector - commercial and consortium activities)
1. The funds allocated for the financial year 2014 on 01.04.2396 Chapter "Fund for the promotion
and incentives for the tourism sector - commercial and € 88,650.00 consortium"
activities are intended for the contribution State the activities of the credit consortium of the Republic of San Marino.
Art.29 (Tax on luxury goods)
1.L'applicazione extraordinary special tax on luxury goods referred to in Article 54, first paragraph
, point b) of Law 194 of 22 December 2010, was extended in the year 2014
measure contained in the Chief Executive Decree 22 of 8 March 2013.
Art.30 (social and educational programming)
1. By delegated decree will be governed using the criteria of the resources allocated to the chapter
1-6-4810 "Expenses arising from contractual agreements with private services for early childhood (L.
69/2004)" intended to accredited private organizations referred to in Article 1 of the Chief Executive Decree 4 August 2008
115 for the broadening of socio-educational services for early childhood.
2. The amount of the contribution of the State referred to in the previous paragraph will be determined taking into account the
management fees and social security contributions for employees with social functions - education
incurred by accredited private entities.
Art.31 (Measures in support of disability)
1. In order to pursue the objective of equal opportunities, with the participation of associations representing
of volunteering and of disabled persons, the Chapter 01/10/2397 "Fund interventions
disability", will be allocated to 2014 of € 98,500.00 for the construction of
as provided for and regulated by the Plan that will be prepared by the Secretary of State responsible.
Art.32 (Solidarity fund for social assistance benefits and funding deficit management
social safety net)
1. In keeping with the principle of solidarity introduced by Article 3 of Law 156 of 20 December 1990
"Solidarity Fund for social assistance benefits", in the year 2014, 5% of the balance of the Clearing
, referred to in Article 14 of the Act, entered in the budget
ISS to the previous year, it is for the financing of health care and social services
2. In reference to Law 31 March 2010 n.73 "Reform of social safety nets and new
economic measures for employment and employability", having regard to Article 9, paragraph 5 of the said
law, is extended also for the year 2014 from the "Clearing House" of Law 20 December 1990
156, to the eventual settlement of the operating deficit in question.
Art.33 (social security equalization fund)
1. On 1-3-4607 chapter "of pension equalization fund" we are allocated for 2014
€ 98.500,00 under Article 19 of Law 158 of October 5, 2011.
Art.34 (Edit and integration with the Law May 20, 1985 # 63
"Reform of the process relating to subordinated private")
1. Article 3 of Law 63 of 20 May 1985 is amended as follows:
The Permanent Conciliation Commission is composed of:
a) by the Executive Office of Labor, who presides;
B) one representative from each registered trade union organization of workers;
C) a representative for each registered trade union organization of employers;
The trade unions designate, in addition to the actual representatives, as many
alternate representatives intended automatically substitute the actual representatives if
impediment of the latter. To the same end, the Labour Office Director designate another
The members of the Commission, both actual and alternates shall be appointed by decree delegate
and hold office for three years.
Retiring members shall remain in office until the installation of the new ones
TITLE II - PROVISIONS ON THE CONTAINMENT OF SPENDING
Art.35 (Provisions relating to allowances, fees, tokens and redemptions)
1. The extraordinary reductions specified in Articles 75 and 76 of Law 194 of 22 December 2010 and the
Chief Decree 19 of January 31, 2011 are also applied for the year 2014.
2. The post allowance provided for by the current regulations are paid only if and
only during times when the activities for which they were established are carried out, to be understood
such periods of actual attendance at work in the exercise of the function; are subject to periods of
annual leave up to 26 days for each calendar or school year, the extraordinary allowed
paid, of illness, pregnancy and childbirth, and compensatory rest in relation to which
the allowance continues to be perceived. 3
. The provision in the preceding paragraph exceeds any special rules relating to
certain categories of employees and to certain types of detachments from the Broader Public Sector
4. The Director of Public Administration and the Directors of the Autonomous Companies and Public Bodies
have power to enact implementing circulars of the provisions referred to in paragraph 2.
5. By delegated decree, to be adopted by 31 March 2014, will be reformed the discipline of
fees in favor of the teachers involved in examination boards for the performance of the Secondary School of State
exams and Middle School , with effect from the school year 2013/2014
6. In relation to the salary treatment of the Institute of Health medical corps personnel
Social Security that, pursuant to Law 150 of October 29, 2013, is authorized for professional activity
intramural enlarged and consulting activities under Article 3, paragraph
3, letter b) and c) of the Law n.150 / 2013, a deduction equal to 20% of the salary
function will be applied. The deduction may not exceed 30% of the net remuneration for free
professional activities carried out by the external structures ISS employees. The deduction does not apply
where the above activities are carried out on the ISS permission, for agreements
professional interchange or Health Services with affiliated facilities in accordance with Article 18,
paragraph 3, of the law n.150 / 2013. These agreements and operating permits of
professional services are published on the website of the Institute for Social Security.
7. The percentages relating to the deduction referred to in paragraph 6 may be varied
by delegated decree.
8. In implementing the provisions of Article 7, fifth paragraph, of the Law May 25, 2004
69 and subsequent modifications and integrations and in order to ensure the operation of the Authority for
permission, l ' accreditation and quality of health services, social and health and youth,
in favor of the professionals who participate in the technical bodies of Law May 25, 2004 69, the Law
December 28, 2007 136 and Decree 70 of May 5, 2005 is awarded by a bonus for each
seat whose size is defined by the State Congress.
9. By delegated decree, to be adopted by March 31, 2014, after comparison with
Trade Unions will be revised the institution of compensatory rest provided for in Article 6 of the Law
30 March 1993 to 53 employees do not administrative belonging to the Social Services - Health.
10. The reduction referred to in that Article 75 of 194/2010 Law applies, with effect from 1
January 2014, also in relation to the compensation referred to in Article 17a of Decree 16 December 1991
n .153 as introduced by Article 1 of the Decree of January 2, 1997 n.2.
Art.36 (provisions for overtime pay and emoluments paid as surcharge
1. In line with the objective of reducing and limiting costs for overtime and bonuses,
for the 2014 financial year it will be implemented in a corresponding reduction in the extent of at least 10%
than the final balance amounts to 2013, the total amount of fees
paid as work performed in the system of overtime and hourly increase
by the employees of the public sector, by enrolled in the Gendarmerie Corps and
Uniformed Unit of Rocca guards.
Art.37 (health and social security benefits)
1. A partial exception to the provisions of the Decree 37 of March 26, 1996, as amended,
are excluded, from 1 January 2014, the reimbursements for dental care.
2. Dental benefits extraction, fillings and related to possible
gum diseases, and those in favor of the guests of the House of Rest and welfare recipients paid
until 31 December 2013 from the surgery dental Institute for Social security, will
guaranteed through the signing of appropriate agreements between the Institute for Social security and studies dentistry
allowed in the territory. 3
. A partial exception to the provisions of the Decree 37 of March 26, 1996, by the Decree of 31 March 2005
49 and Article 50 of Law 150 of December 21, 2012, are excluded, from 1 ° || | January 2014 reimbursements relating to spa treatments.
4. Annually, the Tax Office in accordance with the ISS gives off special circular to define the
type of dental care and thermal treatment, of which the preceding paragraphs, which fall under the deductible expenses
provided for in Article 14, paragraph 1) , letter b) of Law 166 of December 16, 2013.
5. With effect from 1 January 2014, the third paragraph of Article 4 of Law 80 of 28 September 1992
, is replaced by the following:
"Where pensions and other income is insufficient, the difference of ' amount of the line and the amount paid by Elder
is charged to the relatives to the second degree of kinship, even if not cohabiting
6. With effect from 1 January 2014, the last paragraph of Article 4 of Law 80 of 28 September 1992
, is added to the paragraph which follows:
"By 31 March each year, the Congress of State, examining the proposal of the Executive Committee,
hearing the opinion of the Consulta health, will update allowances in relation to the straight
of the Rest House and Territorial Home Care Service of the ISS. "
7. With effect from 1 January 2014, the health certificates required by assisted private use,
including certifications to use non competitive sports activities, are released by the doctors of the UOC
Primary Care and Territorial Health upon payment of a contribution. It mandates the Executive Committee
ISS to determine the extent of the contribution and the types of certifications health
subject to the same.
Art.38 (Privilege special pension fund)
1. Receivables due from the Institute for Social Security and Fondiss from banks
San Marino, relating to deposits or other forms of lending
pension fund assets in securities or liabilities issued by banks, excluding those
characterized by subordination clauses, are secured by privilege under Article 17 of the Law
Ipotecaria March 16, 1854, as amended, therefore, in the cases provided for in Article 98 of the Law
165/2005, should be placed before, within the asset allocation, other non-privileged creditors.
Art.39 (Retirement of office staff employed by the State)
1. As of February 1, 2014, employees of the public sector, excluding
belonging to the Corps of the Civil Police, which in the years 2014, 2015 and 2016 mature the personal requirements
, with respect to each of the above years for retirement, article 82, paragraph
first, the Law 41 of December 22, 1972 as amended by Article 2, paragraph one,
Letter b) of Law 157 of 8 November 2005 and is in possession of the minimum contribution requirement
for the recognition of the right to the ordinary old-age pension under current rules, it is
retired or discharged from service with effect from the first day of the month following that of
vesting requirements or earlier date for the request of.
2. As of 1 February 2014 and for the year 2014, notwithstanding the existing rules on social security
, the employee of the public sector that has accrued seniority or mature
contribution of at least 40 years and registry age of at least 59 years shall be retired or resigned from the service
with effect from the first day of the month following the month of the maturation of
requirements or earlier date for the request of. The calculation of the pension relating to
employees who retire in mind of this paragraph and falling within Article 80
first paragraph, letter b) of Law 15 of February 11, 1983 takes place in the manner of in point 3)
Annex B to the Law n.84 / 2010.
. The application of the preceding paragraphs to employees in managerial positions, in
case of organizational needs, may be deferred by resolution of the Congress of State
for a period up to three months, except in cases of application of 'concerned or on reaching 65 years of age.
4. The provisions referred to in paragraphs 1 and 2 above with reference to the health official Institute
staff for Social Security, shall apply, subject to a special reasoned decision of the Executive Committee
ISS and the assent of the State Congress , subject to the maximum limit
5. And 'retired or resigned from the service, in the same terms set out in the preceding paragraphs, with
Management Personnel PA Office Act or the relevant Director with Chief of Staff
Entities' public sector function , staff still employed by the State, even
for appointment and / or contract.
6. The provisions of paragraphs 1 and 2 shall apply to teaching staff with civil servant
a) staff who mature the requirements during the school year 2013/2014 and which has been entrusted with the
chair, ensuring the continuity of teaching, shall be retired or resigned from the service from 1
day of the month following the end of classes and related examinations and ballots or earlier date for the request of
B) personnel requirements mature after the end of classes and their ballots and examinations
of the school year and before the start of classes next school year, shall be retired or resigned
from the service within the terms of paragraphs 1 and 2;
C) personnel mature the requirements in the first and second quarter of the school year is
apply the provisions mentioned in the second and third sentence of the eighth paragraph of Article 72 of Law 22
December 2010 No. 194.
7. Disincentives and reductions that may be required by current rules do not
apply to retirement benefits resulting from the retirement or discharge from
office service referred to in this Article.
8. The offices of the public sector staff prepare the list of employees of
referred to in this article are activated in a timely manner for the preparation of related documents by
enable enjoyment for the time of annual leave to personnel to be placed in resting and in order
of offices and services capabilities to aid which the State Congress is authorized to take the appropriate directives
Art.40 (extraordinary provisions on ordinary retirement pension)
1. On an exceptional basis, for the year 2014, in view of the provisions of article 39 paragraph 2
it is recognized to private sector employees with at least 59 years of age and 40 years
can have access, notwithstanding the existing provisions on social security
to the ordinary retirement pension, under the same conditions and method of calculation of the pension amount
of the Decree Law 91 / 2013 without applying disincentives
Art.41 (Optional Retirement staff employed by the State)
1. The provisions of this Article shall apply as extraordinary intervention
for the year 2014.
2. Notwithstanding the provisions of the Laws 11 February 1983 n.15, November 8, 2005 157, 5 October 2011
158 and Article 51 of Law 150 of December 21, 2012, it is allowed, under the conditions
and within the limits set forth in paragraphs 6 and 7, access to the right to retirement to employees of the Public Sector
Flooded and enlisted in the Corps of Gendarmerie and the Uniformed core of
Rocca Guards in the year 2014 prove to have accomplished or have turn 57 years of age and who have matured or will mature
40 contribution years, or at least 35 years; In the latter case
are applied disincentives for in Article 7 of the Law n.157 / 2005 as amended
Article 9 of Law 18 March 2008 n.47. 3
. In derogation to the provisions of Article 6, paragraph 4, of the 157/2005 Law is allowed, the
conditions and limitations set forth in paragraphs 6 and 7, access to the ordinary old-age pension | || advance to employees of the public sector that in the year 2014 prove to have accomplished or
have turn 60 years of age and have completed or mature at least 20 years of contributions.
4. For the calculation of the contribution referred to above paragraphs are added together, those
San Marino, contribution periods completed in the social security systems of countries with which the
Republic of San Marino has signed agreements or settlements, where it is expected the aggregation of
5. In order to measure the anticipated retirement benefits and the ordinary pension Early old
the provisions referred to in Articles 5 and 6 of the
Decree Law 91 of July 23, 2013.
6. The deadline for filing an application for access to early retirement benefits
and ordinary early retirement provided for in this Article shall be 31 January 2014.
7. Access to the processes referred to in this Article shall be subject to a special reasoned decision of the Director of Public
, feel the Executives and the competent Department Managers by
take by the end of March 2014. The authorization to 'access to treatment referred to in this article
may be given only in relation to current employees to positions that do not
should be covered and employees with disability equal to or greater than 50% and / or inability to || | duties required for the membership position. In the event of a favorable decision and in order to
implement efficiently and rationally turnover and reorganization of human resources in
organizational units and sectors affected by retirements access to treatment can be deferred for
a period up to three months from the date of the decision.
8. Determinations as to employees of the Company Autonomous Bodies and Public
are taken by the Director of Public Function in collaboration with the respective directors.
9. Determinations as to members of the Corps of the Civil Police, the Gendarmerie Corps enrolled in
and enrolled in the Uniformed Unit of Rocca Guards are taken by
State Congress felt the Commanders of the Body themselves.
10. In view of the applications submitted to the higher mind paragraph 6, the provisions of
referred to in this article may be subject to review by delegated decree adopted by
Art.42 (replacement rate)
1. In order to implement a structural path that combines the need to reduce progressively
those employed in the public sector with the need to do
facing the ascertained shortage and need for qualified professionals as well as to strengthen areas || | strategic Public Administration, the new recruitment must respect the overall
replacement rate set for 2014 in the maximum of 25% of the staff
retired or resigned from the service of the previous mind Article 39 .
2. The modulation percentages of the replacement rate setting for individual sectors of the
Public Administration and Public Bodies takes place as provided for in Article 19, paragraph 1 of the Law
October 31, 2013 n.153. 3
. In order to overcome temporary shortages of specialized professionals in the Broader Public Sector
and at the same time ensure consistency with the containment of the cost of
Public Administration criteria, the Congress of State may authorize the temporary posting of employees
employed at institutions or companies participated by the state to be assigned to offices or departments or bodies of the Broader Public Sector
. The arrangements for such forms of posting are defined by a specific statutory instrument by
adopt by 30 June 2014; this delegated decree may also govern procedures for
temporary assignment of employees of the public sector to Companies and organizations with
public participation in order to permit the transfer of public functions to organizations interested
Art.43 (Exodus Incentives PA)
1. As of January 1, 2014 and for the years 2014 and 2015 for the following figures of the Broader Public Sector
- employees in role with chronological age not exceeding 55 years;
- The contract holders for an indefinite length of service of at least 10 years and aged registry
not exceeding 55 years;
Serving on positions that do not involve coverage through new hires, which
decide to step down voluntarily and start a business or a self-employed, can
request access to a special incentive. This incentive is paid for two years and the rate of 30% calculated on the pay
foot and on any seniority, perceived upon
dimissionamento. The receipt of the incentive does not preclude access to relief and killing,
Required by current standards, for businesses and self-employment. During the discharge period
incentive will be checked permanence of the requirements that have allowed the assignment.
The aid clearance is immediately revoked if those requirements or if
the farm worker.
2. For the purposes of the above you need the authorization issued by the Director of Public
with the assent of the Office Manager / Membership Service. 3
. By delegated decree, to be issued by 31 March 2014, they will be governed aspects
application of the provisions referred to in this Article and revocation cases incentive assigned.
Art.44 (Reduction of expenditure on public wages)
1. By delegated decree, to be adopted by 30 June 2014, after comparison with
Trade Unions, they will be disciplined interventions to reduce the overall cost of
staff employee of the public sector, enlisted in the Corps of the Gendarmerie and the
Uniformed Unit of Rocca Guards and members of the diplomatic corps, even
by further consolidations among organizational units than those already provided for in 'Annex "a"
of the Law no.188 / 2011, as well as reorganizing services. Such interventions should
result in reduced spending on the chapters relating to salaries and wages totaling
no less than € 2,000,000.00, in line with the provisions as to the financial statements of the State and Entities and
Public Companies for the financial year 2014.
2. Until the entry into force of delegated decree referred to in paragraph 1, subject to the provisions of paragraph 7
, exceptionally, for the year 2014 has applied an extraordinary reduction on
salaries and wages of employees the public sector, enrolled in the Corps of Gendarmerie
and the Uniformed Unit of Rocca Guards, of the diplomatic staff
to the extent of 1.5% on all elements of remuneration. 3
. The reduction referred to in paragraph 2, with respect to the item bonuses, identified in accordance with the provisions of
Chief Executive Decree 19 of January 31, 2011, is applied to the net of deprivations
referred to in Article 35, paragraph 1 .
4. The reduction referred to in paragraphs 2 and 7 shall not apply to salaries and wages
total amount of less than € 1,800.00 gross per month.
5. The application of the reduction referred to in paragraph 2 can not, however, determine a total
wage treatment of less than € 1,800.00 gross per month.
6. The extraordinary reduction referred to in paragraph 2 shall also apply to remuneration of Magistrates and the
Guarantors the Constitutionality of Rules, pending the entry into force of Decree
Chief set forth in Article 64.
7. Pending the definition of the measures and acts of collective bargaining
adoption of the new remuneration scheme referred to in Articles 58, paragraph 1, and 70 of Law 188 of December 5, 2011
is applied an extraordinary reduction in the extent 5% on the total salaries
upstream relative to the Broader Public Sector personnel within the scope of articles
69 and 70 of the Law no.188 / 2011, subject to the deduction referred to in paragraph 2 higher.
8. The deduction of 5% in the preceding paragraph shall not apply to personnel whose
wage treatment is the subject of the planned cuts to access wage title.
Art.45 (Provisions concerning the health grounds detachments)
1. Article 70, paragraph 4, of Law 168 of 21 December 2009 is replaced by:
"The temporary secondment or permanent transfer for health reasons pursuant to Law 54/2009
can also be arranged if the degree of disability does not reach the 40% provided it has been ascertained by the occupational physician
temporary or permanent ineligibility respectively to the total
duties required for the membership position. The temporary posting may also extend beyond
two years and no later than four years in the event that persists unfitness temporary
Art.46 (Adaptation of the structure of the State Budget as a result of mergers of UO)
1. The structure of the State Budget approved by this Act may be amended in the context of
Read Changes to the Budget in order to link it with
amalgamations and changes of the organizational units referred to in Annex A to law 188 of December 5, 2011
implemented during the financial year.
2. The Congress of State is authorized to issue, by means of delegated decree and / or their
resolutions, directives for the administrative, organizational and accounting of
Operating Units (OU) newly established pursuant to Law 188 / 2011 and the relevant Appendix A
not yet activated in the period between the entry into force of this law and the actual start of the same OU.
Art.47 (Withholding of solidarity)
1. From 1 January 2014 the rates provided for in Article 24, paragraph 1, of the Law 5 October 2011
158, relating to withholding tax of solidarity, are modified to increase the echelons
from € 1,750 , 01 up to € 4,000.00 1.5%.
2. In relation to the higher echelons to € 4,000.00, pending the adoption of legislative measures
designed to establish the maximum amount of pension benefits, the rates have increased
• from € 4000.01 € 4,500.00 to the rate on the portion exceeding € 4,000.01 is equal to 15%;
• from € 4,500.01 to € 5,000.00 the rate on the excess of € 4,500.01 is equal to 20%;
• from € 5,000.01 to € 5,500.00 the rate on the excess of € 5,000.01 is equal to 25%;
• from € 5,500.01 to € 6,000.00 the rate on the excess of € 5,500.01 is equal to 30%;
• for the amount exceeding € 6,000.00 the rate on the excess of € 6,000.00 is 35%. 3
. The taxation of income derived from the receipt of pension benefits takes place
net of withholding of solidarity referred to in Article 24, paragraph 1, of the Law 158 of October 5, 2011.
Art.48 (Measures in social security matters)
1. With this provision is meant to start the process of assimilation of
mode of calculation of the pension of the amount specified in Article 3 of Law 157/2005 and Article 17 of Law 158 of
/ 2011 and the one in Article 80 of the 15/1983 Law.
2. On the pension calculated in accordance with Article 80 of the 15/1983 Law on
amount exceeding the € 4,000.00 per month, determined by adding up the amount charged to del'ISS with the share borne
the State, depending on the requirements of the vesting period, are applied to the following
culls, which will affect the dependents of the state share:
for the period 01.01.2014 - 30.06.2014 25% for the
period 01.07.2014 - 31.12.2014 50%
for the period 01.01.2015 - 30.06.2015 75%
for the period 01.07.2015 - 31.12.2015 100%. 3
. The provisions in the preceding paragraphs do not apply to all employees, who,
entry into force of this Act, have already earned the requirements for the
option "calculation State" referred to 'Article 80 of the 15/1983 Law were there to remain in service after this date
4. With effect from 1 January 2014 the gross pension amount equal to or superior to € 4,000.00 monthly
will not be adequate to the revaluation expected pension by Article 5 of Law 157 of 8 November 2005
. Contribute to the formation of the amount above is the proportion state that the ISS altitude
5. Until new legislation, to certain pensions by the state calculation of
amount equal or superior to € 4,000.00 monthly annual revaluation is not applied
foreseen by Article 21, paragraph 2, of Law no. 158/2011.
6. The regime of State pensioners who perform work self-employed or employed,
apply the same incompatibility provided for the ISS system excluding public
functions. And 'faculties given to subjects referred to in this paragraph to exercise the option of ownership
pension and occupational by 30 June 2014.
Art.49 (Rules relating to active and passive leases and public property used by individual census)
1. In order to pursue a management of capital property of the state marked by
criteria of transparency, cost-effectiveness and cost containment, procurement market, both
by purchase or through ordinary or leasing of privately owned properties
with target aimed at cultural, social, economic and service is by
procedure to public evidence.
2. Likewise, in order to identify the contractor in accordance with criteria of greater profitability,
the alienation and the right to enjoyment of private buildings and portions of buildings owned
state takes place by procedures to public evidence; They are subject to special rules in the field of subsidized housing
. Except as provided in Article 17 of Law 153 of October 31, 2013, fees or
Fees under any name provided in favor of the ECC. but Room for Giving in
lease or use of real estate, excluding land falling within the scope of congressional resolutions
50 of 28 December 1992, 35 of 20 October 1997, n. 23 of 14 July 2009
well as the buildings leased or assigned in accordance with current legislation
subsidized housing, increased with effect from 1 January 2014 to the extent
percentage of 20%. E 'without prejudice to the right of the tenant to terminate the tenancy or right to use
by sending notice to the State Accounting - Heritage Section by 31 January 2014;
in the latter case the ECC goods. but room for enjoyment to individuals must be vacated by
things and / or people, and returned to the ECC. But the same Chamber within six months of sending
4. In order to implement the census of properties publicly owned property used by the
private parties, be they natural or legal persons who use or occupy real estate owned
most excellent room, without having entered into a regular contract lease, rent or grant resolution
in use, they are required to notify the State Accounting Office and
Managing Environmental Resources and Agriculture by 30 June 2014. in the absence of such notification, in || | case of verification, subject to the above, it applied a fine of 10 times the annual rental fee of
estimated that property as determined by the competent offices.
5. In case of communication within the meaning of the upper paragraph, at your request, will
faculty of the State Congress to adopt resolution on granting to rent or use of the property, ie
implement the necessary actions to his return all'Ecc.ma Room.
6. The checks on the properties are delegated to the Inspectorate of the Most Excellent Chamber of Control
Territory, jointly the Technical Office of the Land Registry and the Office of Management and Environmental Resources
Art.50 (application measures the review public spending for public sector entities and organizations in
1. And 'it authorized the State Congress to redefine, with appropriate delegated decree to be issued within
March 31, 2014, pertaining to the remuneration of the members of the Boards of Directors of
Audit Committees, or similar bodies, to Autonomous Bodies and Companies of the State and Entities of any nature
participated by the State, according to uniform criteria and in accordance with the principles
containment of public spending.
2. Pending the entry into force of the provisions referred to in the previous paragraph on the above
fees apply extraordinary reductions specified in Articles 75 and 76 of Law 194 of 22 December 2010
far, notwithstanding the aforesaid provisions, equal to a rate of 20%. 3
. As from 1 January 2014 as salaries and / or compensation of any kind of
members of organs of Administration and Control, Executives, Employees, collaborators continuously
assimilated to employees, companies and bodies participated by the State is established:
a) an annual ceiling of € 180,000.00 gross all-inclusive for new salaries and new
B) the application, until the end of the collaboration agreement or employment contract, a
extraordinary reduction of 35% to be applied on the amount of fees and remunerations in excess of the limit applicable
referred to in subparagraph a).
4. The arrangement referred to in paragraph 3, letter a), also applies to the remuneration and / or compensation of any kind of
Executives, Employees, Associates continuously
assimilated to employees of the public sector. For the purposes of this provision shall not
consider the fees that asset free professional.
5. And 'authorized the State Congress to sign the three-year agreement referred to in Article 22, paragraph 3
of Law 96 of June 29, 2005, as amended, for the financial years 2013, 2014 and
2015, for the remuneration of services provided by the Central Bank for the whole
Broader Public Sector with an overall reduction, compared to 2012, of € 1,000,000.00 for each year. In order
of the general economic balance of the Central Bank, the Committee for Credit and Savings
approves the annual budget of the operating costs of the Agency of Financial Information
with consistency criteria than the that provision.
6. Consistent with the provisions referred to in Article 44, paragraphs 2, 3, 4 and 5
salaries of employees and on the remuneration of ongoing employees similar to the employee
of Companies and Entities participated by the State is applied , for the year 2014, a reduction of 1.5% of
all compensation items or compensation. That reduction can not, however, determine a total
wage treatment of less than € 1,800.00 gross per month.
Art.51 (Pension Funds Discipline)
1. A partial exception to the provisions of Article 5, sixth paragraph, of the Law 11 February 1983
15 of the intervention as a contribution by the State refers to the individual pension funds management
is fixed for the financial year 2014, the extent of 5% in the presence of the pension fund management
with active results.
2. The Congress of State is committed to submit by 30 June 2014 a bill to
order to regulate the autonomy, independence and self-sufficiency of pension funds
employees and self-employed.
ART.52 (provisions of acts and contracts exempt from stamp duty and mortgage tax)
1. From 1 January 2014, of acts and contracts exempt from stamp duties,
transcription, registration, registration of charges, perfecting and land rights, has nonetheless received the minimum amount
Estimated for each tax, with the exception of deeds in favor of the House, the Inland Revenue, the
Public Administration and Public Bodies, or declared free by the following laws:
a) Law 83 and Law 85 of 1981 on mortgage and taxes on registration fees;
B) Law 71/1991 on the inclusion of disabled people in employment;
C) Law 83/1999 on international adoptions;
D) Law n.165 / 2003 Article 83 for associations with humanitarian goals, solidarity or voluntary.
2. The provisions of the first paragraph shall not affect the fiscal rules applicable to the acts whose
taxes are absorbed by the imposition of a tax-fee lump. 3
. As from 1 January 2014 are not subject to the registration requirements of the
court orders issued in civil cases, with the exception of judgments.
Are still applied to current tax provisions on court documents.
4. In order to ensure the transparency and impartiality of the administration, taxes
that the law imposes on private acts and contracts signed with the Chamber or the Public
Administration or Public Bodies, can not be taken from the public or otherwise
ordered to pay in any form or by any means.
Art.53 (Changes in the value assessments)
1. Articles 26, 29, 34, 35 and 36 of Law 85/1981 are amended as follows:
If the value, so determined, exceed 20% of the value declared in the acts, the Conservative
notification by registered letter with RR, the result dell'eseguito assessment, the taxpayer.
This notification shall be within a deadline of 300 days from the day of registration of the
The taxpayer may, within a deadline of 30 days from receipt of notification, access to
agreed to in the definition of the value to be subjected to taxes. The value agreed between
Conservative and the taxpayer, in addition to the taxes due on the difference in value compared to what
declared in the deeds, the 20% penalty applies on such taxes. ".
An alternative to the provisions of the last paragraph of Article 26, within the deadline of 30
days of being notified, the taxpayer may appeal the assessment made by the Conservative,
resorting to the Commission for Adequacy of the mentioned values
Article 30. the appeal shall be filed with the registry Office and Conservatory that records it immediately and
shall promptly forward to the Commission.
With the complaint is registered, the tax of € 70,00 registry is levied.
After the deadline without the taxpayer has agreed value or
has filed the appeal to the Commission, the assessment made by the Conservative become final and are certainly
that the additional taxes on the difference in value established by the Office and the penalty of 20% from
apply on higher taxes. ".
The Commission's decision shall be communicated within a maximum period of 120 days from
registration of the application, the Registrar which will immediately proceed to the recovery of the increased tax and
criminal on the difference eventually ascertained. ".
Should the Commission a 20% higher value than the value stated in the act, in addition to
taxes due on the difference of the two values, it apply a penalty of 30% of the major taxes and
of 50 % if the difference in value exceeds 40%. ".
The Registrar shall compensate the State for the damage which he produced for the default or delay
assessment of the values declared in the ways and terms indicated in the previous articles.
Omissions and delays attributable to the Commission meet its members jointly. ".
2. The rules as modified above apply to the acts at a later date to 1 January 2014
. Any change of the deadlines and the percentages provided herein can be prepared with
Art.54 (Procedures on the patent search)
1. The Congress of State is authorized to issue special delegated decree to regulate
of research on the patent application process to be made the European Patent Office, its
research report, the terms of payment of the fee and possible case studies of reduction of the amount of the search fee
due, proceeding to the amendment of Law 79 of May 25, 2005.
Art.55 (Compliance with firearms)
Article 69 bis of Law 122 of 10 August 2012 is amended as follows:
"The complaint of communications already in possession of the subject arms before the entry into force of this Act
well as custodial obligations relating to the places of the same must be
executed by 31 December 2014." .
Art.56 (Legal validity of the protocol register)
1. The protocol register, including in digital form, is an act of faith privileged audience that certifies
effective receipt and the actual delivery of a document at a certain date and time,
regardless of regularity of the document itself, and it is capable of producing legal effects
favor or to the detriment of the parties.
2. This register is subject to the advertising and the protection of legally relevant situations
provided by law.
Art.57 (Provisions on procurement)
1. The first paragraph of Article 20 of Law 49 of March 27, 2002 is amended as follows:
"The award stage starts with the public session for opening tenders and ends with
the adoption of the award decision by the Contracting Authority. ".
2. The first paragraph of Article 21 of 49/2002 Act is amended as follows:
"The stage on the approval of execution of the delivery or administration of
Public Administration and Public Institutions contract is that in where the supervisory authority, that is the organ in charge
by the Public Administration and the Public bodies, through the verification process,
ensures compliance of the service rendered by the contractor to the contract, the rules | || law and to all acts already approved, expressing its approval in order to benefit
it. ". 3
. Until the entry into force of a reform of procurement rules, the State Congress is
required to be completed by 30 June 2004 in accordance with the regulations and the best international character
practices in order to ensure the quality and cost effectiveness in the execution of public contracts for
works and supply of goods and services, the affirmation of the principle of free competition and fair
allocation of public resources to the largest number of San Marino operators, you have:
a) into those for public procurers and offices mandated to divide and differentiate the direct labor
according to different types of supply and demand works, subject to justified exceptions;
B) in the head office managers and contracting entities are obliged to carry out systematic checks on
quality and quantity of supplies and works under contract.
Art.58 (School transport)
1. The Congress of State is required to adopt by 31 March 2014 a reorganization plan
internal mobility in the region with the objectives of the full use of public and private buses and
of the possibility for students to access the services of line on the Italian territory, for
achievement of economies of scale needed to curb spending in the appropriations indicated in
Articles 59 (social protection instruments)
1. The financial resources amounting to € 600,000.00 allocated on 01/03/2409 Chapter "Fund interventions
connected with" for 1'esercizio 2014 income policy aim:
A) to reimburse the Institute for the lower revenue Social Security contributions due
application, to the salaries of persons who make home care a
under Regulation 25 April 2005 n. 56, the contribution rates under the Decree
Chief January 23, 2009 # 3 whose provisions are also extended to the end of 2013;
B) action of support in favor of those who are in disadvantaged economic and social conditions
who will be identified through a special delegate decree in line with the principles of general
Chief Executive Decree 20 December 2007 n. 125.
The subjects that require access to social protection instruments referred to in this article are
required to submit when applying the necessary information to determine the financial resources available
for the proper determination of the income and thus eligibility for benefits
. In determining the amount of the contributions to be paid, the Evaluation Committee will hold
Account also the cumulation of any other provision of social nature granted to the same
2. Given the current economic crisis, the difficulty of families involved, even in
reduction of personnel affairs, mobility and in any case regularly difficulty in honoring the
payment of fees related to mortgage loans and soft loans of Law n.110 / 1994 and subsequent amendments and additions
for the first home, it is empowered to adopt delegated special decree
, by 30 June 2014, aimed at defining, in consultation with ' Banking association
Sammarinese, Consumer Associations, Trade Associations and the Central Bank,
terms and conditions of a suspension of payment of the principal amount for a fixed period
Art.60 (Law provisions Adaptation 71/1991 and Decree 37/2006)
1. Examination of startup applications to work at the Company's supplementary groups and support
Autonomous State of Public Works (AASLP), at the Public Administration and the Companies and Agencies
Autonomous State and preventive approval of the Commission for Labour under
paragraph 1 of Article 2 of Decree 37 of February 15, 2006, is suspended for the year 2014 and until
actual placement of members of the list of which Article 5 of the aforesaid decree,
in respect of the 10% maximum percentage of the roof limit mentioned in the second paragraph of Article 77 of the Law
December 22, 2010 No. 194.
2. The placement provided under Article 2 of the 37/2006 Decree is therefore subject to
not exceeding the maximum percentage ceiling.
Art.61 (Amendment to Law 73/2010 and Decree Law 61 of May 31, 2012)
1. Paragraph 11 of Article 6 of 73/2010 Act is replaced by:
"11. Are excluded from disbursement of CIG, except for the cause 1)
greater strength, and the Special Economic Benefits:
a) employees who are shareholders or directors in any form of the work involved or
i have been within the 12 months prior, including members of cooperatives
except those belonging to production and labor sectors, consumption, distribution or services;
B) the spouse, relatives and relatives up to the first degree of business owners
limited to the first five years of working continuously held at the company of their family;
C) spouses, relatives and relatives within the first degree of the directors of companies and cooperative societies
limited to the first five years of continuous work activity carried out at the firm
of their family;
D) the same directors and employees of employers membership organizations that
play leadership roles or politicians;
E) employers employed workers who perform so prevalent sports activities
professional nature with regard to closely related to sports functions,
temporary work and domestic work. ".
2. After the second paragraph of Article 12 of Decree Law 61 of 31 May 2012 added the following paragraph 2a
"2a. The employee that is the same company administrator where she works, can not avail
of CIG for Cause 1) force majeure. ".
Art.62 (Regulation for the granting of contributions for the realization of events of
tourist, cultural, sports)
1. In order to rationalize the use of public resources in the field of granting
Private contributions for the realization of events and tourist events, cultural
, sports faculty is given to appropriate statutory instrument to be adopted by 28 February 2014
will contain methods and criteria for the disbursement. With the aim of being able to make a better and
necessary programming and planning of resources allocated under the Financial forecasting
State, the decree will regulate the time limits for the submission of requests, in order to establish
a definitive program of events within the month of January each year and
will also contain any exceptions to the law 18 February 1998 n.30 and to force
Accounting regulations and provisions requiring the opening night for
commercial activities of the Historical Center in the presence of events events organized by the State or by this subsidized or sponsored
. This decree will regulate also the costs for the use of public facilities and offices, as well
for the services directly and indirectly connected to the realization of events and
events, including the services supplied by the Autonomous State Companies.
Exclusively for the year 2014, the program of events will take place by March 31.
2. The entrances to all events and tourist events, cultural, sports that
provide access in confined spaces indoors or outdoors, or for the possibility of
enjoy cultural offer, playful or food and wine in any organized form, will be
must pay an entrance fee or a fee for the request and received
performance freely identified by the organizers and clearly and previously communicated to the public
Art.63 (transitional Taxation)
1. To facilitate a rapid transition between the old and the new regime of tax investigations
, by delegated decree, to be adopted by 30 June 2014, it will be governed a transitional tax
relating to income tax pursuant to Law October 13, 1984 n.91 and subsequent changes
for tax years 2011 and 2012.
2. The delegated decree should specify that the transitional tax is applicable by
payment of a sum equal to a percentage of the claim by the Financial Administration
a) to all taxpayers and all types of income;
B) also to the individuals who have been recipients of the notice of assessment, with the sole exception of the cases
for which it is a criminal proceeding. 3
. Receipts resulting from the implementation of the provisions on the transitional tax
will be intended to cover expenses related to the maintenance or strengthening of the welfare state
or infrastructure projects for economic development, with particular reference to those
identified in the strategic plan for the development of the business tourism sector.
4. The delegate decree mentioned above will have on sanctions to be applied in case of violation found
of General Tax rules on income, if the taxpayer has not
joined the transitional tax.
Art.64 (Revision tax regime Magistrates)
1. By delegated decree to be adopted by 30 June 2014 will be disciplined
taxation of the income related to the wage treatment of Judges and the Board of Supervisor
Constitutionality of Norms, exceeding the provision of Article 2, paragraph ninth Law
21 January 2004 4.
2. This regulatory review must, in particular, qualify the income referred to in paragraph 1 as
income related to the exercise of public functions, defining their terms of taxation. 3
. The delegate decree referred to in this article may change also, the extraordinary
provisions of Article 75, second paragraph, of Law 194 of December 22, 2010 and subsequent
extensions as well as the provision in the preceding article 44, paragraph 6.
Art.65 (Levy claims of the State and Public Bodies)
1. By delegated decree, in order to simplify and make more efficient its
proceedings, will be governed procedure for collection of the claims by the State and Public Bodies
by way of fees, taxes, fees and concession fees also availing the
Service Esattoria of the Central Bank in accordance with Law 70/2004, as amended.
Art.66 (Value Added Tax)
1. The Congress of State is committed to submit by 31 July 2014 a legislative proposal
To introduce the indirect system of value added tax (VAT), in line with international standards and EU directives
2. And 'it authorized the State Congress to start the comparison with the economic forces, and trade union and political
on the draft law to be presented in the Great and General Council, through
Comparison Table on Economic Development set up by' Article 42 of Law 150 of 21 December 2012
. Finance charges are charged on the cap. 03/01/2305 "Initiatives and charges for the promotion and development of
economic system" to the current financial year and the financial year 2014.
Art.67 (Science and Technology Park)
1. On 1-4-3705 chapter "Startup Expenses and Operating Science and Technology Park
San Marino - Italy" will be allocated for the year 2014 of € 85,695.00. The resources of the predicted
section may be used for incurring expenses for consulting and professional performance
; for implementation of the communication plan, the production of promotional material and events
and the provision of services to technological innovation and for any other expense relating
2. On 2-4-7163 chapter "Purchase furniture and capital goods Business Incubator -
Scientific Technology Park" will be allocated for the year 2014 of € 3,940.00. 3
. On Chapter Incoming 462 "Income from services for technological innovation -
Scientific Technological Park San Marino - Italy" will indictment proceeds from
From the provision of services, to be established with specific delegated decree, to support innovation technology
direct to San Marino companies and foreign.
4. It is permitted domiciliation at the Business Incubator of the companies that are located there
Art.68 (Financing entities managing Science and Technology Park and the Airport
Rimini - San Marino)
1. On 2-3-6360 chapter "subscription shares" it will be allocated for the financial year 2014
€ 154,000.00 to be used for the formation of the manager
of Science and Technology Park and the subject manager of the areas assigned to the Republic of San Marino within
international Airport Rimini - San Marino.
2. The Ecc.ma Chamber is authorized to set up a stock company and buy its
actions in order to create the manager of the Science and Technology Park. 3
. The Ecc.ma Chamber is authorized to set up a stock company and buy its
actions in order to create the managing entity of the areas assigned to the Republic of San Marino, by virtue of the Act of Entrustment signed
between the Italian Ministry of Transport and the State Secretariat for Industry, Commerce and Handicrafts
, inside the airport of Rimini.
4. With special decrees are referred to the statutes of the companies referred to in paragraphs 2 and 3.
Art.69 (Project San Marino Card)
1. Funds budgeted on 03/01/2385 Chapter "Operating Expenses San Marino Card"
amounted to € 418,625.00 is destined:
a) the incurrence of operating costs, improvement and promotion of the project | || San Marino Card as a tool for the promotion and development of the commercial sector;
B) incurring the expenses of study, development and operation of the operation San Marino Card
for the construction of a tourist circuit fidelity card San Marino
as a tool for the promotion and development of tourism and trade ;
C) to sustain the burden of study, development and operation of the operation San Marino Card
related to the creation of an Economic Operator circuit initially activated to
fuel supply that ensuring the certainty of the operations of purchase, can
due to the circuit all the incentives in place to support the transport sector as a first
intervention to initiate a San Marino Card of the circuit operation for the promotion and development
entire economic system.
D) to sustain the burden of study, development and operation of the operation San Marino Card
linked to Tax reform and the adoption of the VAT project
2. Under the provisions of article 27 of Law 30/1998 chapters incoming 405
"Enter different San Marino Card" and outgoing 01/03/2385 "Operating Expenses San Marino Card"
related to San Marino Card may be increased, while respecting the budget, the
in storage amounts and not claimed within 30 June 2013 and due to expire on the card
Business for San Marino Card sales and activities. These sums may be potential for output to
upgrading of San Marino Card as an instrument of trade and tourism promotion. 3
. It mandates the Congress of State to take appropriate decrees for:
1) reform the current project SMAC for the purposes of inclusion in the project of all the economic operators
with retail activities, including pharmacies .
2) reform and harmonize interventions to promote sales of the sector fuels with
rules of management and control of the supply and sale of petroleum products.
3) regulate the modes of operation of the tourist circuit fidelity card San Marino.
4) control the operation of the circuit
Economic Operator for the supply of fuel and for future developments.
4. The above measures will be subject to comparison with the trade associations of the sector they belong
Art.70 (Ente Poste Transformation of the Republic of San Marino in a joint stock company)
1. In implementation of the provisions contained in Article 17 of Law 21 May 2012 54
"Founding Law Ente Poste of the Republic of San Marino", it has started the process of transformation of the Republic Ente Poste
of San Marino in a limited company called 'Poste San Marino SpA
", a private company whose sole public participation, constituted for the exercise of
functions referred to in Article 2 of law 54/2012 .
2. The assets of the Company "Poste San Marino SpA" consists of the share capital and can be
also formed by contribution of movable and immovable property of the most excellent properties
already in use at the Post Office Department Camera and any property movable and immovable property or value
most excellent room that it deems appropriate to give to make up the capital of the Company
. The Company's funding is guaranteed in the manner provided for in Article 15 of the Law
4. The Company is exempt, as the taxpayer, from all taxes and duties provided
by law for a period of 10 years from its establishment.
5. The profit of the Company is paid to the State unless the reinvestment or provision to reserve
Funds in line with the guidelines of the State Congress and the legal obligations.
6. The company takes over all contracts, agreements and conventions signed by the Post Office Department and
Ente Poste until their natural maturity and in all active and passive legal relations in chief
7. Within ninety days from the establishment of the Company, the Board of Directors formula
its organizational and functional model, accompanied with the needs of professional
resources required to carry out its activities, by imposing first needs to
comparison with the trade unions.
8. Within one hundred twenty days from the definition of requirements, the Company shall enter, following
bargaining with the trade union organization, a new corporate job contract that
regulate the employment relationships.
9. The staff already in place at the Post Office Department is assigned, in accordance with Article 9 of the
Law 188 of December 5, 2011, in San Marino SpA Poste with qualification, salary level and every other
economic and regulatory law He matured, but can alternatively opt for the new contract
corporate job, decaying as a result the ratio of role, as established through
specific agreement with the trade unions. With this agreement will also be established
determination of regulatory institutions applicable to such staff, taking into account how the same
will be changed as a result of the transformation of Ente Poste Poste in San Marino San Marino SpA
10. The share capital amounts to EUR 3,000,000.00 and is divided into 30,000 ordinary shares with a par value
Euro 100.00 each.
11. By delegated decree determines:
A) the organization and operation of the services referred to in Article 13 of Law 54/2012, did
subject to maintaining the ends of the Congress of State, through the State Secretary || | competent authority, direction and control functions;
B) any changes and / or additions to the tax system;
C) the Association of the Company scheme;
D) the timing of the Company's formation. The publication of the delegated decree in the Official Bulletin
held the place of obligations relating to the establishment of joint-stock company
required by current regulations.
12. Any amendment to the Articles of the Company approved in accordance with the key referred to
letter c) of the preceding paragraph 11, as well as any changes to the capital and the division of
same are approved by delegated decree.
13. The appointments of Ente Poste organs are confirmed in the Company for their respective
assignments and until their natural expiration.
14. Ente Poste until the transformation of the Republic of San Marino in the Corporation,
acts regarding personnel management are adopted by PA staff and personnel
salaries are set by the State Accounting.
Art.71 (Initiatives for strengthening of vehicular languages in education)
1. In view of the strategic value attributed to the foreign policy and the relations of senior
international character for the development of the country and the need for young and
citizens of the Republic of San Marino have adequate expertise language, with a particular
attention to foreign languages and all forms of communication such as writing creative
, theater, music and dance, the name of the section is amended 1-6-4880
" language education initiatives "with the following:" initiatives of strengthening
vehicular languages in education "with a budget for the year 2014 of € 49,250.00.
2. This appropriation is intended:
a) the strengthening, within the training offer of each school, the multilingual study
broadening of language laboratories system, including network and intensifying elective activities;
B) the promotion of mobility of students and teachers through hospitality
exchanges between students and teachers from different countries, internships and stays for experiences of studying and working abroad
C) the development of educational interventions and education for adults;
proposing evening classes for adults and opening in area experiences Inglese Camp as well as for children and students, also
D) to promote the language skills of citizenship through learning languages
alternative vehicle to be activated by means of workshops in theater, music, writing and dance,
thus promoting the expression of other forms communicative.
Art.72 (Cultural District)
1. In anticipation of the creation of a Cultural District able to produce and disseminate
participatively culture and put in place the foundations for a "knowledge economy" is established on 1-7-4843
chapter "Expenses for initiatives Cultural District" with a budget for the year 2014 of € 44,325.00
to finance activities organized into conferences, training courses, organization of cultural events
, support to new cultural enterprises and scholarships industry.
Art.73 (Reorganisation of the Educational System)
1. The State Secretariat for Education is committed to establishing by 31 March 2014
a plan of reorganization of the school structure, to be implemented by statutory instrument, evaluated the cost centers
more, in order to hold down the expense however is combined with the quality objectives of the education and training system
San Marino, with particular attention to the relationship between staff
teacher and students in view of the formulation of the chair plans for the school year 2014/2015 .
2. The reorganization plan referred to in paragraph 1 shall address the following aspects:
- Revision educators relations / children
- revision numbers for pupils
Class - reorganization of centers
Documentation - review of plans and chair curricula
- reorganization of the "Summer Centres and Game Room" favoring integration services public and private
, ensuring service to the public control of the quality parameters.
Art.74 (actual beneficiaries of the Banking and Financial System)
1. Article 16 of Law 165 of 17 November 2005, the following paragraph 5 is added:
"5. Can not be owners, directly or indirectly, to the capital of significant equity investments
an authorized foreign persons, agents in their own name but on behalf of third parties or otherwise not
qualify as individual, for which recourse at least one of the following circumstances:
a) legal form of "public limited company" or substantially such, that is inappropriate, for sorting
legal in the country where they have their headquarters, to ensure the necessary transparency of its | || ownership structure;
B) limits the constant and effortless ability to know the identity of their trustees / proponents, and their
beneficial owners, by the supervisory authority;
C) registered office or administrative authority located in one of the countries, territories or jurisdictions subjected to strict monitoring
on prevention and combating money laundering and the financing of terrorism
D) submission to the control or joint control, of subjects that fall into at least one of the circumstances
referred to three previous letters;
E) where the beneficial owner is a citizen of San Marino. ".
2. Any situations of non-compliance to the new paragraph 5 of Article 16 of Law 165 of 17 November 2005
must be regularized within 180 days of entry into force of this
law, in the form and manner determined by the Bank central of the Republic of San Marino. 3
. The Committee for Credit and Savings, through the Secretary of State for Finance and Budget
, refers to the Great and General Council, in secret session, whenever
financial institutions, authorized under law n.165 / 2005, access to facilities or state aid, consisting in
- tax relief or compensation payment of social security contributions;
- Of central bank credit lines;
- Guarantees issued by the state.
The reference relates to:
- the explanation of the reasons for which the financial institution has had access to the facilities referred to in the previous paragraph
, the extent thereof and the terms and timing of use;
- Illustration of ownership and the financial institution's Government;
- The evidence of the actual beneficial owners of shares in the share capital when
San Marino citizens or residents.
By 31 March 2014 the Secretary of State for Finance and Budget reports to the Council Great and General
under this paragraph in relation to the facilities or to State aid granted to financial institutions of San Marino in
before the entry into force of this Act.
4. Article 26 of Law 150 of December 21, 2012 is hereby repealed.
Art.75 (Revaluation of shares of participation in the Fund of the Republic of San Marino of the Central Bank
1. The credit holders of units of the endowment fund of the Central Bank of the Republic of San Marino
institutions have to carry the revaluation of such shares by the date of 31 May 2014.
2. The share of investment recorded following the revaluation must match the
findings of its recalculation according to the equity method on the basis of
assets of the Central Bank expressed in the financial statements at 31 December 2013. 3
. The revaluation resolution, adopted by the institution's Board of Directors credit,
must be attached either to the copy of the financial statements 2013 - to be filed with the Clerk of the Court
- either the statement of income related to same exercise.
4. The balance resulting from the revaluation, corresponding to the increase of the share of
value must be set aside in a special reserve designated with reference to this Article, by
used exclusively to cover future losses or to increase capital social.
5. The balance of the revaluation is subject to taxation on income with the system of
separate taxation to the extent 12%.
6. The tax period in which the balance of the revaluation is 2013.
7 it is booked. The tax referred to in the preceding paragraph is not deductible from income and is also payable by
entities which benefit from exemptions or general tax reductions on income.
8. The payment of the tax must be made on the IGR adjustment modules by 31
May 2014 and is not compensated by tax credits IGR or other taxes.
9. The tax paid is accounted for a decrease of the reserve fund Revaluation
10. The state proceeds to the revaluation of the shares of participation in the Fund of the Republic of San Marino
Central Bank Endowment for the accounts of the General Statement of the State for the financial year 2013.
Art.76 (Incentives for the promotion of rural tourism)
1. In order to promote rural tourism activities in Article 23 of the Law of 20 September 1989
96 (Measures for the development of agriculture) and subsequent regulation
13 February 1990 and 24 of the Law January 27, 2006 # 23 (General requirements for the exercise of rural tourism) and
next Chief decree 132 of 22 September 2009, the identification of eligible actions is delegated
adoption of appropriate delegated decree. Charges relating find entry on
Chapter 2-5-6735 "Financing Law September 20, 1989 96 grants and awards".
Art.77 (Condominium Administrator)
1. It will be sent to the Congress of State to issue a special decree delegated by 30 June 2014
regulating the professional Administrator Condominium.
78 (Entry into force)
1. This Law shall enter into force on the fifth day following that of its legal publication
Our Residence, 20 December 2013/1713 dFR
THE CAPTAINS REGENT
Gian Carlo Capicchioni - Anna Maria Muccioli
THE SECRETARY OF STATE FOR INTERNAL AFFAIRS
Gian Carlo Venturini