Managing draft decree DECREE REPUBLIC OF SAN MARINO - LAW 153 of 30 September 2011 We the Captains Regent of the Most Serene Republic of San Marino Having assessed whether the conditions of necessity and urgency referred to in Article 2, paragraph 2, point b) of the Constitutional Law December 15, 2005 n. 183 and Article 12 of the Qualified Law 15 December 2005 n. 184; Evaluated, namely, the need to make changes to Chapter III of Decree Law 175 of 26 October 2010 in order to allow the full and complete implementation of the verification procedures of the extraordinary Cadastre San Marino activated with the said Decree Law; Evaluated, namely, the urgent need to make those changes immediately in view of the fact that the non-ratification of l4 September 2011 Decree Law 137 and the consequent loss of effectiveness of the extension of the deadlines laid down in Articles 15 and 17 of Law Decree No. .175 / 2010 disposed therein would result in the absence of further measures, a lesion of the legitimate expectations engendered in the recipients of the aforementioned Decree Law 137/2011 regarding the possibility of having a longer period of time to submit to the Office technical Cadastre the change in complaints or declarations of conformity as well as considering the fact that the term originally established in Decree - Law 175 of 26 October 2010 for the completion of the above procedures expires today were; Given the decision of the Congress of State # 1 adopted at its meeting on 30 September 2011; Having regard to Article 5, paragraph 2, of the Constitutional Law no. 185/2005 and Article 9 and Article 10, paragraph 2, of the Qualified Law n.186 / 2005; Promulgate and publish the following Decree-Law: AMENDMENTS TO CHAPTER III OF DECREE - LAW 26 October 2010 Ranked # 175 Art. 1 1. Article 15, paragraph 3, of the Decree - Law 175 of 26 October 2010 is so replaced: "3. In particular, if they are no changes in the buildings whose last update of consistency has been established in prior to the date identified by State Congress Regulations, it is produced to the Technical Office of the Land Registry, by 31 October 2012, a declaration in accordance the forms provided by the same and signed by a qualified technician and the owner attesting to the correspondence between the actual situation of the property and the state, the texture and the rent of the same established in Land Registry. ". 2. Article 15, paragraph 5, of the Decree Law 175 of 26 October 2010 is replaced by: "5. As a transitional measure pending the conclusion of the procedures of extraordinary verification, the Technical Office of the Land Registry determines, without imposing the financial penalty imposed for failure to stacking, the deemed income of the buildings acts to their intended use but not yet stacked, in implementation of the provisions of Article 16, third paragraph, first sentence of law 91 of October 13, 1984 as the amended Article 18 of this decree-law. The imputed income, as determined in the mind of this paragraph is attributed to the taxpayer for the tax years 2010 - 2011. ". 2 Art. 2 1. The period referred to in Article 17, paragraph 1 of the Decree - 175/2010 Law is so extended: a) in relation to buildings acts use for which it is intended but not yet stacked, April 30, 2012; b) in relation to changes in land and buildings not included in the case referred to in subparagraph a), 31 October 2012. Art. 3 1. With regard to the completion of formalities relating to the presentation of changes in the complaint submitted to Article 73 of Law 88 of October 29, 1981 or the declaration of conformity referred to in Article 15, paragraph 3 of the Decree - Law n.175 / 2010 as amended by Article 1 above in respect of properties held under finance lease, the 'operator company of the real estate leasing business may delegate the presentation of the said report or declaration, the tenant in the property finance lease. The issue of the proxy forms, with the entity operating as real estate leasing activities, the right to claim against the finance leased conductor of all costs and expenses which may be incurred due to the failure to submit the complaint of variation. 2. The Technical Office of Land Registry accepts the change in complaints or declarations of compliance signed by just under finance lease tenant of property only if the same result by proxy in writing issued by the operator of the activity leasing in mind paragraph 1. Given at Our Residence, this day of 30 September 2011/1711 tHE CAPTAINS REGENT
Maria Luisa Berti - Filippo Tamagnini THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Valeria Ciavatta