REPUBLIC OF SAN MARINO DECREE - LAW 156 of 13 September 2010 We the Captains Regent of the Most Serene Republic of San Marino Having seen the need and urgency referred to in Article 2, paragraph 2, point b) of the Constitutional Law 15 December 2005 n. 183 and Article 12 of the Qualified Law 184 of 12 December 2005, namely the need and the urgency to put in place interventions under the Order of the Day of the Great and General Council adopted at its meeting of 23 July 2010, which would immediately facilitate new revenue and the increase in domestic consumption; Given the decision of the State Congress adopted in the sitting of 13 1 settembre2010; 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: TAX MEASURES AND URGENT ADMINISTRATIVE CHAPTER I PROVISIONS FOR TAX ON IMPORTS AND GENERAL INCOME TAX Art. 1 1. The rate of imports referred to in Article 4 Law 22 December 1972 n. 40 and subsequent amendments and additions shall be determined on an exceptional basis to the extent of 15% of the tax base. 2. The provisions of the preceding paragraph shall apply to transactions carried out with effect from 20 September 2010. 3. It gives a mandate to the relevant departments to monitor the volumes of imports and trade in order to evaluate and measure the effectiveness the higher measure of the rate reduction compared with the purpose of encouraging domestic consumption also in relation to other initiatives in place including the "SMAC CARD project". Art. 2 1. The tax disputes arising from actions brought before the Board of Estimate and Judicial Authorities, in accordance with Article 48 of the law 13 October 1984 n. 91, not yet firmly defined they may be settled by payment of an amount equal to 60% of the value of the dispute, corresponding to the amount of additional tax assessed, the sanctions applied by virtue of the increased detection and the default interest provided for by law and calculated up to the date of such payment. 2. Taxpayers wishing to make use of the option referred to in the preceding paragraph must submit an application in the Office Tax free paper by the deadline of 31 December 2010 and do so within this period: - the payment of the amount referred to in the preceding paragraph net of any advances already paid on the amount in dispute; - The payment of any taxes, penalties and interest related to the same assessment order for which has not filed an appeal, net of advances already paid on them. In any case we do not rise to a refund of tax already paid. 3. The procedures referred to in paragraph 1 shall remain suspended until the expiry of the period referred to in paragraph 2. The proceedings before the Judicial Authorities are defined with full compensation for the costs of the trial. CHAPTER II MEASURES IN THE MATTER OF EXHIBITIONS ADVERTISING SECTION I (Changes and additions to the provisions of Chapter IV, Section IV of the Law of 19 July 1995 87) Art.3 1. Article 110, Paragraph 1, second sentence of law 87 of 19 July 1995 is amended as follows: "with the exception of the types of activities to be identified with the State Regulation of Congress, the storage of goods, without any display, outside the threshold of the local headquarters of exercise is prohibited." . Art.4 1. Fall in the type referred to in Article 110, Paragraph 1, C and D, of the Law 87 of July 19, 1995, also signs, signs, the lettering, banners, advertising images and similar installed temporarily on construction sites. 2. Temporary signs referred to in paragraph 1 shall be reported to the Office Urbanism by application setting out the surface, location, duration and exposure characteristics of it. Art.5 1. Article 118, paragraph 3, of Law 87 of July 19, 1995 is replaced by the following: "3 ° - For the service activities are allowed up to three directions to be installed at the Company's care autonomous Production of State on the advice of the properties in accordance with the Prancing Horse, excluding activities present in the nuclei and historical centers. ". Art.6 1. In Category 1 referred to in Annex Rates "C" of the Law 87 of July 19, 1995, as amended, also covers such advertising exposures made by activities located along the roads classified as type "to" within the meaning of 'Article 15 of the Law of 29 January 1992 n.7 (PRG). 2. The Congress of State has the power to define new activities Categories in the resolution
update of the charges referred to in Article 125, paragraph 2 of Law 87 of July 19, 1995. 2 Art.7 1. Article 126 of Law 87 of July 19, 1995 is replaced by: "ART.126 Supervisory 1st - The monitoring of the application of these rules is entrusted to the Inspectorate of the Supervisory Board referred to in Article 175 and is exercised in cooperation with the Police. ". Art.8 1. Article 127 of Law 87 of July 19, 1995 is replaced by: "1 - Those contravening the provisions of this Chapter, the following measures are adopted: a) the initial assessment: written formal notice requirement immediate removal of illegal or irregular advertising exposure and the immediate evacuation of public land illegally occupied and administrative fine of € 500.00; b) the re-assessment: administrative fine of € 4,000.00 =; c) in the third assessment: administrative fine of € 7,500.00 =. 2nd - On the third assessment, in addition to the application of the penalty referred to in paragraph 1 letter c), is arranged the acquisition of rights and free of charge of illegal advertising exposure or irregular assets of the public who, through the competent offices and bodies, shall remove them and charge the cost thereof to the offender. 3rd - The sanctions provided for in paragraph 1 and the decision referred to in paragraph 2 shall be recruited by the Director of the Inspectorate referred to in Article 175. Supervision 4th - The right to a voluntary oblation of Article 33, first paragraph, letter a) of Law 68 of June 28, 1989 shall not be allowed in relation to sanctions imposed after the first finding. ". Art.9 1. Article 128, paragraph 2 of Law 87 of July 19, 1995 is replaced by: "2 ° - This penalty is applied by the Inspectorate Director Supervisory Board referred to in Article 175.". SECTION II (Measures for the regularization of ad exposures) Art.10 1. The persons who have carried advertising exposure in the absence or non-conformity by the Article 109 of Law 87 of July 19, 1995 intending to regularize exposures abusive, must denounce the consistency, within ninety days of the entry into force of this decree-law, the Office of Planning and expressly ask for their regularization, upon payment of the administrative fine determined in accordance with Article 12. Art.11 1. the Planning Office prepares special form to be attached to the application for regularization which must be attached to the project that represents the state of affairs 3 advertising exposure together with the documents referred to in subparagraphs b), c) and e) of Article 109 , paragraph 1, of Law 87 of July 19, 1995 and to return for the period of implementation of the abuse. 2. Concurrently with the delivery of the application, the applicant shall file a copy of the receipt certifying the payment of the administrative pecuniary penalty calculated by the design engineer on the basis of the parameters laid down in Article 12. Art.12 1. The administrative fine for release the regularization of illegal advertising exposure is fixed in four times the tax due on an annual basis for the rectified advertising. 2. The existing temporary signs referred to in Article 4 are reported within sixty days after the entry into force of this Decree-Law and are subject to taxation pursuant to the table contained in Appendix "C" of the Law 87 of July 19, 1995 as amended. 3. the exercise of the option is not allowed for in Article 33, first paragraph, letter a) of Law 68 of June 28, 1989. Art.13 1. The regularization under Article 10 does not apply to the following advertising exhibitions: a) exhibitions held in violation of Article 107 of Law 87 of July 19, 1995; b) exhibitions held in urban areas classified Zone Zone A1 and A2 from the General Town Plan Law; c) exhibitions held within the Site "Historic Centre of San Marino and Mount Titano", included in the "List of World Heritage" and the "buffer zone" of Law 133 of 22 September 2009; d) exhibition of artifacts made with the value of the monument provided by Law 147 of 28 October 2005; e) exhibitions held no title to land or public property; f) signs that obstruct the visibility for road traffic and vehicular or they can create danger or confusion on the roads; g) exposures contrary to public decorum; h) directions; i) goods stored, no display, on display outside the threshold of the room when exercising;
j) signs, signs, inscriptions, banners, advertising images and the like installed outside the land parcel on which insists the building site of the advertised business. 2. The regularization does not apply, also, to extraordinary and advertising signs advertising that they have a total of more than 1/5 of the extension of the building facade surface on which or at which they are installed. CHAPTER III MEASURES FOR UPDATING THE LAND SOIL AND THE LAND OF BUILDINGS Art.14 1. By October 2010, initiated the procedures of extraordinary verification of the existing Land Cadastre and Building Cadastre in accordance with Article 77, second paragraph Law of 29 October 1981 n. 88. 4 2. The extraordinary verification procedures referred to in the first paragraph shall be effected under the provisions of Articles 78, first and second paragraphs, 79, 80, 81, 82 and 83 of Law 88 of October 29, 1981. Art.15 1. Failure to present the variation complaint under Article 73 of Law 88 of October 29, 1981 within one hundred eighty days from the date of occurrence of the change in the consistency of assets and income of the land and buildings and the presentation of irregular variation complaint involving the application of an administrative fine ranging from € 1,000.00 to € 5,000.00; the right to voluntary settlement referred to in Article 33, first paragraph, letter a) of Law 68 of June 28, 1989 was exercised by means of the payment of half of the sentence imposed. 2. In the case of communion pro undivided, the penalty referred to in paragraph 1 is applied jointly to the co-owners. 3. Offices and public bodies who find that, in administrative procedures within its competence, inconsistencies between quality and cadastral classes attributed to buildings or building portions and functions referred to in Article 183 of Law 87 of July 19, 1995 authorized in the property itself, shall give notice to the Office of Technical Cadastre for the application of the penalty provided in the first paragraph. Art.16 1. The penalty provided for in Article 15, first paragraph, shall not be imposed if the variation complaint is lodged by 31 December 2010. Art.17 1. Article 16, paragraph three of the Law October 13, 1984 91 is replaced by: "Without prejudice to the application of the penalties resulting from failure or delay in stacking, the manufactured income note the intended use but not yet stacked is determined, with effect from the tax year in which the building the same has become usable, by analogy with similar buildings and comparatively. They also consider production of income the buildings not yet fully completed and not stacked for which was submitted the declaration of completion of work in accordance with Article 168, paragraph 4 of Law 87 of July 19, 1995; in which case the pension is determined on the basis of the parameters referred to in Article 4, first paragraph and second of the Decree 64 of May 20, 2004 re-evaluated on the basis of the factors established by subsequent legislation and updateable by delegated decree. The income of the preceding sentence is to be enabled by technical written statement pursuant to Article 162, paragraph 4 of Law 87 of July 19, 1995 to be attached to the tax return to be filed to the Office of Cadastre and Technical. ". 2. The provisions mentioned in the first paragraph are applied with effect from tax year 2010. CHAPTER IV OTHER PROVISIONS Art.18 1. The fee for the temporary occupation of land and public space referred to in 3:06 of articles law 42 of 28 May 1992 is established at the rate of € 1.00 per square meter per day. 5 2. The right to voluntary settlement referred to in Article 33, first paragraph, letter a) of Law 68 of June 28, 1989 is exercised in relation to the sanctions provided for in Article 9 of the Law May 28, 1992 # 42 through the payment of half of the sentence imposed. Art.19 1. Article 179 of the Law of July 19, 1995 n.87 has added the following paragraph: "3 ° - The prescription produces occurred, together with the payment of the grant contribution calculated in relation to the illegal works, the same effects the license or permit amnesty provided for in Article 176, paragraph 8 °. ". Art.20 1. The foreign national, that does not fall under the conditions specified in Article 5, first paragraph, of Law 114 of 30 November 2000, it can access the benefits of Law 110 of December 15, 1994 and subsequent amendments and additions, as well as the tax benefits referred to in paragraph 1 bis of table a of the registration fees as well as updated by Delegated Decree 22 January 2010 and Article 8
72 of Law 18 December 2003 n. 165 only if it is entered in the register of residents in San Marino for at least five years. Art. 21 1. State Regulation of the Congress can be made enforceable provisions than those contained in this decree-law. 2. The competent offices of the Public Administration will be able to issue any implementing circulars of diposizioni contained in this decree-law and the eventual regulation referred to in the previous paragraph. Given at Our Residence, this day of 13 September 2010/1710 THE CAPTAINS REGENT Marco Conti - Glauco Sansovini THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Valeria Ciavatta 6