SAN MARINO
LAW May 25, 2004 # 70
REPUBLIC OF SAN MARINO

SERVICE ONLY Esattoria

We the Captains Regent of the Most Serene Republic of San Marino
Promulgate and publish the following law approved by the Great and General Council
its meeting on 25 May 2004
TITLE I

establishment of the tax collection service only

Art.
1 (Establishment of Esattoria Service Unica)
Given the need for the Republic of San Marino, to adopt rules and tools that
to allow the collection of own taxes according to criteria of efficiency and economy in full
respect for the rights of the citizen and the fundamental principles of San Marino, is set
with this law the Esattoria Unica Service.
Art. 2
(subject to Esattoria Service Unica)
The Esattoria Unica Service has for object the management of collections, using Role, taxes, taxes
, taxes, penalties and any other income (hereinafter referred generally as tributes)
pertaining to the Most Excellent Chamber, the bodies and Azi nde Autonomous State.
Art. 3
(Reliance of the Service)
As from 01/01/2005 the Esattoria Unica Service is entrusted to the Central Banc of
Republic of San Marino, which operates in compliance with all the provisions of this
law and decrees and agreements related to it.
Art. 4
(Stakeholders from Esattoria Service Unica)
For the purposes of this Act shall apply:
a. "One of Esattoria Service", "Esattoria of Service" or "Taxman": the Central Bank of
Republic of San Marino, or the person to whom is entrusted the collection of the taxes
public sector expanded, as well as provisions of article 3;
B. "The Tax Authority" or "the Tax Office": the Most Excellent Chamber Offices, Authorities and Companies
Autonomous State making use of the Esattoria Unique Service;
C. "Taxpayer" or "debtor": the debtor ni the State for any kind of tribute
;
D. "Joint debtor" means the person obliged in equal degree to the taxpayer to pay the amounts recorded in the
Role dependent format of the latter; the provisions of this Act
related to the taxpayer are applied also to the debtors of the latter.
Art. 5
(collector of Faculty)
For the sole purposes of collecting by Role, the Collector is authorized:
1. notwithstanding the provisions of the Laws 70/95 and 71/95 and in the respect of professional secrecy
set forth in Article 89, to also access by computer to the data of the Public Offices
, excluding those relating to the sanitary registry, with the power to take
vision and to take copies of the documents relating to the financial components of the borrowers enrolled in
Role, as well as to obtain, on plain paper, the relative certifications;
2. notwithstanding the provisions of the Laws 70/95 and 71/95 and in the respect of professional secrecy
set forth in Article 89, access to the biographical information of the debtor
available at telematic archives Public Administration; 3
. to initiate and perform all procedures of forcible expropriation of assets and receivables of the debtor
provided by law for the purpose of recovering the amounts recognized in the role;
4. to secure the cooperation of the police to perform tasks notification
and coercive collection procedures of the amounts recognized in the role;
5. to assume the defense, using his own law, the Most Excellent Chamber, the Bodies and Autonomous
Companies in the proceedings opened to tto eff the collection via the Esattoria
Service at the Single Court . For the purposes of this point, the legal
employee of the Central Bank, the provisions of Article 57 of the Decree of 26 April 1995
56.
Art. 6
(Watch on the Esattoria Unique Service)
The Watch Esattoria service activity is carried out by the Directorate General of Public Finance
.
Art. 7
(Convention for the exercise of Esattoria Service)
The technical aspects related to the settlement of payments, the technical protocol of the
information transfer, safety and other issues not covered by specific measures law,
will be subject to a special agreement that the State Congress is authorized to enter into with
Central Bank of the Republic of San Marino. The agreement must be Esattoria
previously agreed with all public authorities concerned.
The actual activation of Esattoria Service is subject to the signing of the Convention
in the preceding paragraph.

The term of the agreement shall not be less than three years, with tacit renewal,
unless terminated with notice of at least one year.

TITLE II Training, content and characteristics of the role section
I
training role

Art. 8
(Role)
Role is the list of debtors and of the sums they owed, formed by levying the purpose
of the collection procedure.
In Role, which has electronic and hard copy, all of the taxes charged to the borrower are recognized.
Role is enforceable for a certain, fixed amount and due.
Art.
9 (Purpose and Role of the species)
The tax levying bodies can enroll in roles all the tributes of their competence, as well as interests
, sanctions and fines to them accessory, for which the debtor
does not effect the payment within the period set by legislation that regulates them.
Except as provided in the preceding paragraph it can also be collected through the taxes
Role referred to in Article 97, second and third paragraphs, according to the procedures set out therein.
They are special formats Special Roles when there are reasonable danger for the collection or
request of the taxpayer who needs to define its slopes towards
Most Excellent Chamber, the Bodies and Autonomous Companies of the state.
Art.
10 (Enforceability of Role)
Role is signed, including by electronic signature, by the Tax Office Manager or its delegate
according to the regulations on signatory powers. By signing the
Role buys the effectiveness of enforcement.
With the enforceability of the title role becomes eligible for collection, also compulsory, the writing credit.
Art.
11 (Role of Content)
The Role of the content will be detailed in the agreement to be concluded between the parties referred to in Article 7 of this Act
.
In the Role must be indicated the name and identification of
taxpayer code, the tax code, the total amount to be collected and the specification of
individual items that make it up. In Role must also be returned the reference to the
investigation, or, failing that, the also summary justification of the claim, the year of
competence of the tax, the formation date of the Role, the number of role and the date when the
role becomes executive.
Art. 12
(the Role)
Training Roles have annual competence and can also be trained to receive revenue which
reference period is prior to the year of the Role competence.
As part of each year in power, the levying Offices may result in more emissions.
Every issue must be numbered.
Art. 13
(all'esattore Role of Transmission)
Within five days from the current subscription date, the Tax Office sends to the
Role of Esattoria service in the manner prescribed by the Convention.
The Esattoria Service may refuse, and then return to the Office, transmitted roles beyond the terms
provide construction or lacking in one of the elements referred to in Article 11 and in lack of enforceability
.
Art.
14 (Expiry of Role)
Except as provided in the first paragraph of Article 13 Prev nte, delivery
Roles can occur at any time of year.
The expiration dates of the ordinary roles should be as follows:
• Roles delivered within the first two months of the year are due to expire on April 30
same year;
• Roles delivered during the second two months of the year are due to expire on June 30
of the same year;
• Roles delivered during the third two months of the year are due to expire on August 31
same year;
• Roles delivered during the fourth two months of the year are due to expire on October 31
of the same year;
• Roles delivered during the fifth two-month period of the year are due to expire on December 31
of the same year;
• Roles delivered during the last two months of the year are due to expire on February 28 of the following year
.
For special roles the expiration date will be d finished with criteria other than those
Defined in the previous paragraph.
Art. 15
(material errors in the formation of the role)
The Esattoria Service can not change the role, or remove the effect.
If the Esattoria Service finds material errors in the content or Role
detect the existence of scritturazione or pricing errors, duplications, errors in the indications of
general and taxpayers domicile, must make a complaint to 'office that formed the role to

Purpose of the adjustments and possible discharge measures.
Art.
16 (Discharge of Role)
With the discharge decision the Esattoria Service is exempt from the rest of its
debt collection, in the manner described in article 85.
With the measure discharge can be placed, by the independent Tax Office, even the
Role of deregistration issued.
The discharge decision may be put in place at any time of collection
if it is found that the taxpayer joined Role died or, being a corporation, is extinct
or if the taxation purposes is failed, or whether it was written in a tribute
Role for which they have been recognized the uncollectable.
If the legislation regulating the tax provides that the obligations relating to the debtor in writing to
Role can be transferred to another entity, the levying Office shall register in a subsequent issue
Roles.
Art. 17
(Minimum registrable in Role)
not proceed to registration in Role amounts of less than EUR 10.00; this amount may be raised with
Regency Decree, on the proposal of the debt collector.
Section II

Folder tax collection (payment)

Art. 18
(Folder-collection)
The Folder-collection is the document, in paper form, through which the service
Esattoria notification to the debtor his enrollment in Role.
The tax-collection folder contains the order to meet the obligation resulting from the
Role within the expiration date printed on the same with the arnings nto that, failing that, we will proceed to
enforcement.
The notification of the tax-collection folder is equivalent to the notification of the role is included there.
Art.
19 (Contents of the tax-collection folder)
The Folder-collection must contain:
• name and taxpayer identification code, the joint debtor or debtors;
• information relating to amounts payable indicated in the role;
• instructions for the payment;
• expiry of the role;
• the manner in which appeal to the role;
• space for record of service.
Art. 20
(Duplicates of the tax-collection folder)
The Esattoria Service is required to issue duplicates of the Tax Collection Folders
required by the taxpayer in respect of payment of fees up to a maximum of 5.00 euro to cover
incurred.
Section III

notification of the role

Art.
21 (Notification of Role)
The Esattoria Service performs the notification of the Role against the debtor and co-obligors,
in the manner and at the times indicated by the following articles of this law.
The provisions of this law relating to notification shall be made for notifications to taxpayers
found on the territory of the Republic.
Art. 22
(Timeframe for notification)
The Esattoria Service must provide notification to the debtor of the Role current
least fifteen days prior to the expiration date of the same.
If the last day for notification coincda with a public holiday or non-working for the
Esattoria of service, the date shall be postponed to the next working day.
Where the Collector-perfections notification after the deadline mentioned in the first paragraph, for payment of the
Role is postponed until the fifteenth day following the date of
accomplished notification, without except as provided in Article 31.
Art.
23 (Means of notification)
The Esattoria Service notifies the Role to the debtor by the Postal Service by sending the
Folder tax-collection by registered letter with acknowledgment of receipt.
The notification means occurred on the delivery day of the folder-collection to the debtor, who
must sign the receipt.
If the defendant refuses to accept the tax-collection folder, or to sign the receipt, the competent
post office shall record and notification is still deemed to be duly executed.
The Postal Service will return to the Esattoria Service, within three working days of the date of notification
, the acknowledgment of receipt signed by the debtor, dated and duly signed by the
postman running the notification or the post Office's statement that the debtor has
refused to receive tax-collection folder or to sign the receipt.



Art. 24
(Accomplished stock)
If the postman not to track the debtor pr ss the address indicated in the tax-collection folder,
will deposit the same in storage at the responsible post office, notifying the

Taxpayer according to the normal procedures for the delivery of registered letters with acknowledgment of receipt
.
Without the debtor spent unnecessarily current ten days of storage that they effect the withdrawal of the tax-collection
Folder, it must be returned to the Esattoria
Service within three working days. The rite Postal Service na also an acknowledgment of receipt with the indication of the accomplished
stock and the failure by the debtor withdrew.
Art.
25 (Notification to the taxpayer's own hands)
After the lapse of finished inventory or if the folder has returned to the debt-collection
for wrong indication of the address of the taxpayer or other motivation, the Esattoria Service
shall give the notification by delivery of the tax-collection Cartell in their hands of the recipient,
wherever they are within the Republic and in all circumstances the territory.
If the debtor is a legal person, such notification must be in their own hands the Legal Representative
.
The notification means occurred on the delivery day of the tax-collection folder to the debtor, who
will sign the appropriate evidence a written notification, datat and signed by the notifier.
If the defendant refuses to accept the copy, the notifier shall record in relata, and notification is
still considered to be made of the same at their own hands.
Art. 26
(unavailability of the taxpayer)
If you can not perform delivery for unavailability of the debtor, the notifier shall deposit a copy of the tax-collection
Folder at the Casa del Castello where the notification should be carried out and copy at the || | Civil Clerk of Court Act for notification to valvas.
The notification means which took place the day of publication.
The notifier shall also affix notice of the deposit to the door of the building where the debtor has the
domicile or residence or stay, or at the registered office of the legal person.
Considers the Esattoria Car Service notifies the taxpayer by registered
post with reception receipt to the residence of the debtor, if
physical person, or the legal representative if legal person .
If the defendant has no domicile, abode or residence or registered office in the Republic
territory, the collection activity will take place in the manner prescribed by special decree
reggenziale.
Art. 27
(notification activities)
The tax-collection folder is notified by the Tax Office Service by its staff.
The subjects mentioned in the preceding paragraph assume the functions of Put notifier, as
governed by the following Title IV.
In the performance of notification activities the Esattoria Service may request the support of
Civil Police Force, the Gendarmerie, the Uniformed Unit of
Fortress Guard and the Corps of Military Service lever.
Art.
28 (Notification to person other than the taxpayer)
When the notifier who went at the residence, domicile or residence of the taxpayer
has noted the absence, the same proceed to notify the Role to kin
next partner or clerk of the house or the employee designated to the company's headquarters, found at the site of
notification, which declares itself authorized to receive the curarne document delivery.
In the case of service by Postal Service, the mailman may deliver registered mail to
person found on the site of the notification that has been declared, under its own responsibility, one of
entities referred to in the previous paragraph.
Art. 29
(Relata notification)
The notifier certifies the executed notification by relata he dated and signed, affixed c lce
to the tax-collection folder and the received document signed by the debtor.
The relata indicates the person to whom it was delivered the copy and its generality, and the place of delivery
. In cases of unavailability relata the debtor reports mention the search, master data also
, made by the notifier, the dell'ventuale reasons non-delivery or delivery to another person
by the debtor, as well as information gathered on his absence.
When notification is by means of the provisions of the preceding two paragraphs
Postal Service are met by the fulfillment of the conditions provided for in Article 23 or the second paragraph of Article 28.

Art .
30 (Notification to valvas palatii)
The Esattoria service which was identified the urgent, must carry, in lieu of notification of
Folder in their hands of the taxpayer, the notification of the debtor through Roles publication

To valvas palatii at all of homes and Castle at the Civil Registry of the Court Act
for a period of thirty days. A notification shall be inte de paid on the first day of publication and
the Collector notifies it on the Folder Debt collectors sent by postal mail to
taxpayer.
When notification is performed at valvas palatii the Esattoria Service writes relata original
of formats Roles books by levying bodies.

Section IV Payment of the tax notice
Art. 31
(payment terms)
The payment of the tax-collection folder must be made no later than the time limits specified therein
.
If the expiration of the tax-collection folder or an installment coincides with a public holiday day,
the last day to make the payment is the first business day following the expiration
.
For all purposes on Saturday, on 24 and 31 December are considered to be public holiday.
Art. 32
(payment)
The payment of the amounts recognized in the Role must be carried out in the manner indicated on the tax-collection
Folder and at the counters of post offices and San Marino
banks affiliated with the Service Mode of Esattoria.
Outside Italy payment can be done by bank transfer or other service
, as specified by the Esattoria Service in tax-collection folder.
Art.
33 (Receipt of payment)
For each payment of amounts recognized in the Esattoria Role Service must issue a receipt to the taxpayer
.
The receipts can also be signed by the employees of the Esattoria Service,
expressly authorized by management.
The Esattoria Service may delegate the person referred to in Article 32 to the issuing of a receipt
.
Art.
34 (Requests for deferment of payment)
All debtors enrolled in Role for which sussitono the conditions set forth in paragraphs
have the right to submit a request deferral of payment of amounts due from them to d
Esattoria service.
The request for extension must be filed by the debtor by written request, under penalty of forfeiture
, within fifteen days from the date of notification of the tax-collection Folder
limited to taxes recognized in the role no less than a total of € 2,000 , 00. The extent of the tributes for
which is allowed the option of requesting the dilzione can be changed by decree
reggenziale.
The recognition of the benefit of deferment of payment shall require the submission of a
of the guarantees provided for in Article 6 of Reggenziale 39 of Decree of 24 March 2004.
The definition of the repayment plan, the duration and interest measure are governed by
articles 4, 5 and 7 of Reggenziale 39 of Decree of 24 March 2004.
the payment of the first installment of the deferral plan must take place at the first deadline set by the | || previous Article 14, second paragraph, from ta concession installment plan.
The subsequent installments fall due on the last day of each month starting from the next to
payment of the first installment, except as provided in Article 31.
The decadence of the payment period granted happens in cases provided for in Article 8 of
Reggenziale Decree referred to in the third paragraph and immediate results in the enforcement of the guarantee or
to revenge on the guarantee, as well as to the continuation of executive action if it was not
yet collected the full amount of the debt.
Art. 35
(Imputation of payments)
The Esattoria service may refuse them parzi payments or down payments for revenue recognized in the
Role is not yet due.
If the taxpayer is liable for payments for which the period prescribed for payment, the charge
payment of non past due installments can only occur to the extent of the surplus on the amount of raw
.
Section V

Appeal against the role
Art.
36 (Requirements for submission of the application)
The appeal against signing up for Role does not suspend the collection activities carried out
dall'Esattore.
The taxpayer may appeal against the role only in cases in which:
• detect a violation of the rules governing the formation of roles;
• detect a violation of the rules set out the terms for entry into Role;
• detect the irregularity of the amounts recognized in the role.
Art. 37
(Times and means of bringing the action)
The appeal against the Role format by the Tax must be submitted to that office,
in the manner specified on the Folder Debt collectors, within fifteen days from the date notification.
Art. 38

(Decision on the appeal)
The Office Tax Office has to decide on ricors within forty-five days from the date of presentation
. If the claim is accepted the body levying shall defray the
any amounts already paid, for which the taxpayer uses and discharge of
Service Esattoria by the continuation of collection activities.
Where the Tax Office does not accept the use of the taxpayer may appeal to the Administrative Judicial Section
the Single Court activating the procedure provided for in Title II
Law 68 of June 28, 1989 on administrative jurisdiction in compatible parts and
not inconsistent with this Act.
Art. 39
(Failure pronounce the Tax Office on the appeal)
Where the levying Office not respond within the time limits provided for in paragraph one of
article, the taxpayer has the right to appeal to the section of Administrative Judicial Court
Unique availing of the provisions of Title II of the Law 68 of June 28, 1989. Section VI


creditors Competition
Art. 40
(insolvency and similar procedures, and voluntary liquidation)
If the debtor has issued a decree opening of insolvency and similar procedures,
the Esattoria Service has to ask, based on the Role, admission in the bankruptcy proceedings
and to assure all consequential action.
In the case of the voluntary liquidation Esattoria Service must complete the formalities provided for in
concerning objections to state active project and liabilities of the company, drawn up by the liquidator.
The taxes referred to in Article 2 of this law, placed in collection by registration in executive roles
, are privileged when the inscription is ell'anno in progress at the time when the debt collector you | || creeps into the process, or the year before.
The inscription in executive roles is equivalent to the subscription privilege indicated in Articles 48 and 55 of the Law
16 March 1854.
Art.
41 (Notification of the decisions of the Court to the Esattoria Service)
Every decree of the Single Court regarding openings, suspensions, closures or changes
insolvency and analogous proceedings, and voluntary liquidations carried out in the territory must
be promptly notified of the debt collector at his own hands.

TITLE III


The coercive collection under the tax collection service
Section I


Default of the taxpayer
Art. 42
(Default interest)
any time after needlessly itermini provided for in Article 14, on iscrtte sums Role
not be regarded as interest, penalties or for which the true fate of the debt is not it the same interest
late payment or penalty that applies, from the date of expiration of the tax-collection
Folder and until the date of full payment of the amount due, un'inden ity arrears equal to the legal interest rate plus two
points.
In the cases covered by the third paragraph of Article 22 above, the application of default interest
shall commence on the day after the deadline for the payment.
The late payment recipient is entitled to the Tax Office of the sums to which roles you
relate.
Art. 43
(Administrative Penalties)
For nonpayment of taxes recognized in the role by the deadline are subject to the pecuniary penalties
set out in Title V of this legg.
The size of fines for non-payment may be modified by decree
reggenziale.
Art.
44 (notice of default)
If the notification of the Role occurred in the conditions of Article 30, the Esattoria
Service, after the expiry of the deadline for payment expires role, must make
prior to the start of executive action by the expedition of a notice of default, by registered mail with return receipt
.
Art. 45
(Payment made be operative the expiration of the tax-collection Cartell)
be operative the deadline set by the folder-collection payments of amounts recognized in the
Role can only be made at any branch of the service Esattoria.
The taxpayer is required to pay to the Esattoria Service the amount of 5.00 euro, what right arrears
as a fixed amount for each Role not paid by the deadline.
The measure of default charges can be changed by Regency Decree.
Section ii


executive action
Art. 46
(Collection enforcement)
For the coercive collection of receivables included in Role, default interest, penalties and administrative
any further additional sanction, the Esattoria Service is proceeding on

Provisions of this law and half of its staff, delegate appropriately.
The Esattoria service may use, for the treat- espl business mentioned in the previous paragraph, also
of the assistance of the civil police force, the Gendarmerie, the Uniformed Unit
Guard Fortress and the Military Corps of the Military service.
The costs that the service supports Esattoria during enforced
are borne by the debtor, but can be anticipated from Esattoria Service.
If during the seizure the debtor does not result available at the place of execution, the
coercive collection shall take place even in the absence of the latter. The Gazette of
collection is obliged, before proceeding to compulsorily, to make at least two attempts to the debtor finding
at the place of execution, in days or at different times.
Of unavailability of the debtor Officer of the collection must give notification in the minutes of running
.
Art. 47
(executive action Start)
The Esattoria Service coercive steps to recover when it is unnecessary once the period of
fifteen days from the last day for the pagmento Role, subject to the provisions | || relating to the deferred payment.
The enforcement procedure put in place by the Esattoria Service can also be started at the end of the recovery of taxes
enrolled in different roles at different intervals.
As part of the same enforcement proceedings the debt collector can be put in place even more shares
coercive recovery of the amounts recognized in the role.
If the execution is not started within three years after the date referred to in the preceding paragraph, the expropriation
same must be preceded by service of notice of default referred to in Article 44.
Art.
48 (Information Collection)
In compliance with Article 5, the release of information, statements, certifications and
any other documentation showing the economic situation - the debtor's assets to || Service | of Esattoria, it is made free of any right or tribute.
Conservatives of public securities and real estate registers are expected to release on plain paper for free
all'esattore the list of entries relating to the goods indicated by him,
containing the specification of transcripts titles, receivables held and the domicile of the parties to whom
favor are made transcriptions and inscriptions.
Art. 49
(Waiver execution)
If as a result of the checks on the economic situation - asset of the debtor proves that
execution is not currently done in any of the forms specified in this law, because
inexistence of monies or assets expropriated in the territory of the Republic, the Esattoria
Service shall issue a discharge order releasing him from the subsequent execution
.
The provisions of the preceding paragraph shall also apply in the event that the activation of a
expropriation procedure is more expensive than the value of the loan to be recovered.
In the face of the order discharge the taxpayer remains indebted to the Tax Office
who has a chance to make a new registration of their claims to
Role.
Art.
50 (Subrogation of Esattoria Service already begun enforcement proceedings)
If the taxpayer debts have already started an expropriation procedure, the
Service Esattoria may declare to the Competent Judge of wanting to substitute the creditor ,
indicating the credit in relation to which the subrogation is exercised. The declaration shall be notified to
the creditor and the debtor.
If within ten days of notification of the proceeding creditor or the debtor have not corresponded to the
Esattoria Service the amount of his debt, the debt collector is subrogated in the implementing acts already begun and continues
them according to provisions of this Title.
The Esattoria Service may exercise the right of subrogation until the time of assignment or
award of property to the creditor.
The Esattoria Service is required to repay the creditor of all enforcement costs
from those already incurred in the subject of the subrogation process.
Art. 51
(the execution verbal notification)
Del enforcement process the Esattoria Service draws up the minutes of the warning
term riluere set forth in Article 68, signed at the bottom also by any persons
present proceedings.
The execution report shall be notified to the debtor, his representative that assists
execution, in the manner prescribed by this Act.

Art.
52 (Termination of the procedure for payment of debt)
The expropriation procedure is extinguished if the debtor or a third party, at any time prior
allocation of money accruing to the Tax Office, pays to the Service Esattoria of the sum indicated in the
Role, its accessories and expenditure, ie the exhibits
proof of payment.

Section iii

real execution means

Art.
53 (Graduation of enforcement proceedings)
The attachment, if there is injury to the the Tax Office, to be performed preferably
on goods specified by the debtor. In any case the service must Esattoria prefer
attachment of debts, precious objects and debt securities that feels safe implementation.
The attachment of debts owed by the creditor in respect of third parties must be made
accordance with the provisions of the articles below.
Enforcement must take place first on the debtor's assets and debtors and only
where the claim is not fully satisfied, the co-owned assets with third parties.
Art. 54
(Foreclosure securities)
The staff of Esattoria Service can search for things to seize the debtor's home and
in other places belonging to him, can search them ltresì on the person of the debtor, observing || | appropriate safeguards in order to respect the dignity, being able to request the assistance of the police
if this is necessary to execute access or real or personal inspections.
The Esattoria Service guards at their premises in cash, negotiable instruments and valuables
affected by foreclosure, and may entrust others expropriated movable assets to a custodian.
Art. 55
(Real Foreclosure)
The seizure of the property or property belonging to the debtor can take place when the securities
foreclosure has not allowed the expropriation of assets or receivables at a value sufficient to
cover the debt for which we proceed.
Art. 56
(the attachment value)
The value of assets subject to garnishment is determined through the estimate
by the officer of the collection, with the possible assistance of an expert;
said value is indicated by the officer in the minutes of execution.
In all enforcement proceedings the Esattoria Service may expropriate property and debts of any
nature, without prejudice to the subsequent Article 58, up to a maximum value equal to twice the overall credit
, composed of the amounts originally recorded in the
Role increased by accrued interest and penalties due to non-payment. The amount of interest,
of the charges and the penalties applicable to the defaulting borrower can not exceed a total value
twice the amounts charged to the role for which you proceed coercively.
Once completed enforcement action and obtained the necessary sums to the credit
satisfaction for which we proceed, the Esattoria Service invites the debtor to withdraw the excess assets and
unsold, and any cash surpluses generated by the sale of the assets seized.
If the particular nature of the property does not allow the Officer of the collection which assess the value
at the time of the attachment, the estimate can be made from Esattoria Service at a later
and the related report, It must be notified to the debtor within thirty days from the date of
foreclosure. The estimate then performed when notified within the period referred above,
it is an integral part of the execution report.
Art.
57 (Appointment and obligations of the guardian)
The tax collector may appoint custodian of seized goods also one obligor or another person.
The custodian has the obligation of conservation and classification of assets entrusted to them and make them immediately available to the
Esattoria Service when they request it.
The negligent or unfaithful guardian responds in civil courts for damages caused, and if subtract,
suppress, disperse, destroy or deteriorate the seized assets, incur the penalties provided by law
.
Art. 58
(Goods undistrainable)
In addition to the goods mentioned in Article 17 of Law 55 of June 17, 1994 are absolutely
undistrainable from Esattoria Services:
• sacred things, and those who serve at 'exercise of worship;
• wedding ring;
• appliances for heating and lighting, the refrigerator, the stove in the kitchen, the
crockery, the household utensils and cooking are strictly necessary to the debtor and the members of the family living with them
.

Art. 59

(Attachment of the debtor's assets with third parties)
If the applicant of Esattoria Service, the Justice of the Peace can order the third party that is declared or has been declared
holder of the debtor's property or assets of its debtors , the delivery of goods
themselves to Esattoria Service that, when received, shall prepare the minutes of running
.
The declaration referred to in the preceding paragraph may be made before the Justice of the Peace by
debtor or the third following a summons issued by the court, upon application of Esattoria
Service.

Art.
60 (Seizure of rent, rents and other receivables of the debtor to third parties)
If the third party has been declared in the manner prescribed by the previous article 59, the debtor in writing to the taxpayer
Role rents or rents the Justice of the Peace order of
instance Esattoria service, the tenant or the tenant to pay directly
all'esattore rents and rents due, their respective deadlines, to the credit of the competition for the | || which we proceed. At the time of each payment the tenant or tenant is released from his debt,
in the extent of the payment.
The order referred to in the preceding paragraph may be issued against the third party to which the taxpayer is
creditor for sums of money other than rents or rents. The third was held at
payment, the service Esattoria, the fac election debt to the creditor when due, up to the amounts set
for which we proceed. If the cr finger is exposed and the third is kept
payment of sums due to the Debt Collectors service, within ten days of notification of the order
issued by Justice of the Peace.

Art.
61 (Seizure of salary)
The provisions of Article 60 shall also apply in cases where the object of the credit
foreclosure is represented by a salary or wage, which must correspond to the third | || debtor, in the face of an employment relationship.
The wage garnishment can be processed only if the conditions do not occur
to carry out the seizure of rents, rents or other credits, remaining in the debtor's right
pignorato offer the service of Esattoria such claims by a written application the Justice of the Peace.
The size of the attachment can not exceed 1/5 of the amount of each monthly salary, net of withholdings
and any family allowances.


Art.
62 (Seizure of goods in common with other non-co-obligors with the debtor)
The Esattoria Service may proceed to the seizure of undivided property in the manner prescribed by this section
even when not all incl owners they are obliged to the obligor.
The tax collector has a duty to notify all owners of the property subject to foreclosure, a notice
who announced that it will proceed with the expropriation of the property within thirty days from the date of notification
if not It is liquidated at Esattoria service the debtor's ownership stake.
The notice shall also announced a ban on leaving separate the debtor his share of the common
things, without order of the Justice of the Peace.
Upon expiration of the term referred to in the preceding paragraph, the judge, at the request of the
Service Esattoria or co-owners, shall, in relation to the case, separation or division of
share in nature. Where this is not possible, the judge may order the sale of the undivided
well and subsequent distribution of the proceeds among the co-owners to the extent of the stake held by
each. The part due to the debtor is assigned to Esattoria Service, which carries out
accordance with the provisions of this Act.
Art. 63
(Abstention from foreclosure)
The Esattoria Service should refrain from pledging or desist from proceeding when
proved that the assets belong to someone other than the debtor and its debtors, under
a security with an earlier date at the start of enforcement proceedings. This demonstration must be
offer by showing a public act or private deed recorded, ie
final judgment.
Art. 64
(Administrative Arrest of motor vehicles, boats and ships and aircraft
)
If during the coercive collection of receivables iscr cts a role, it is not possible, for lack of finding
well, run the seizure of vehicles belonging to the debtor engine
enrolled in the registry registration cars established by existing laws, the Office vehicles registry, upon request by the
Esattoria service, it has the f rmo administration.

The detention order referred to in this paragraph and Egue by entry in the Register
Registration Office to care Vehicles Vehicles Registry; the Esattoria Service notifies
measure to the debtor within fifteen days of their entry.
Anyone with circles in administrative detention subjected motor vehicles is subject to the sanctions
work laws.
The administrative detention can be revoked by the Motor Vehicles Registry, at the request of
Esattoria of service, if the borrower assumes responsibility for the full payment of the sums due from him
.
The administrative detention of boats and ships and aircraft shall be governed
following the constitution of the relevant Public Registers and in compliance with the rules that govern their movement
.
The administrative detention of motor vehicles can ess re prompted by the Service Esattoria even
preliminary to the seizure of the vehicle.
The provisions of Article 51 shall not apply in the case of administrative detention.
The operative provisions for giving effect administratif firm will be governed by a specific
Regency Decree to be issued within six months of entry into force of this Act.
Art. 65
(up mortgage)
The Esattoria service can, as a preliminary to the real estate foreclosure or being
precautionary in all cases of non-payment of Roles, enter legal mortgage on the property or || | on real estate of the debtor, in compliance with the dispo inherently free of the Law March 16, 1854 and subsequent changes
.
The cancellation of the mortgage on the public records can only occur upon payment of the sums due
by the debtor, or the effect of the property seized.
The registration of mortgage by the Tax Office Service and subsequent cancellation
are exempt from any fee prescribed by law.
Art. 66
(Leased)
The executive procedure of movable and immovable property under finance leases
is in accordance with the legal provisions relating losers.
Section iv


sale of seized assets
Art. 67
(Sales Process)
The sale of seized goods is carried, by public auction or in other forms mentioned
this Act, by the Esattoria service, without the need for authority | || judicial.
Art. 68
(Term riluere)
Within the next ten days to sign the current report execution, the debtor has
right to liberate the seized assets upon payment of the full amount of the debt and expenses || | execution incurred from Esattoria Service.
The period referred to in the preceding paragraph shall be three ta current days if the asset seized is
a property.
Upon expiration of the period referred to in the preceding paragraphs and the deadline for the opposition to the estimate
set forth in Article 69, the Esattoria Service proceeds with the sale or assignment of
seized assets.
Art. 69
(Opposition estimation and determination of the sales price)
The debtor or the Tax Office may submit opposition to the Justice of the Peace
estimate of the seized goods made from Esattoria Service in the manner and on schedule
Article 24 of Law 55 of June 17, 1994, as amended.
The appeal decision is made according to the provisions of paragraphs 1, 2 and 3 of Article 25 of the Law
in the preceding paragraph.
The Justice of the Peace decides by decree not subject to appeal within five days
after the expiry of the period available to the parties for submission of their
price of goods.
The Esattoria service execution proceeds attributed to the goods seized
the value determined by the decree of the Justice of the Peace.
In the absence of opposition the Esattoria Service p ocede the sale of seized goods
compliance with the provisions of this Law, taking as a basis the value of departure for the
sale that reported in the minutes of execution.
The Esattoria Service may review the value of assets, than indicated
on the minutes of running, only in the presence of stock listings or market themselves.
The revision of the estimate of the Esattoria Service is required to give notice to the debtor by
notification as provided by this Act.
Art.
70 (Procedure for sale of movable property)
The Esattoria Service shall sell furniture bni seized preferably by the
public auction, with or without auction.
For assets remain unsold after a public auction the Esattoria Service shall make a further

Attempt to sell movable property seized by means of a second public auction, with or without
charm, or through private treaty.
By way of derogation from the first paragraph of this article, in order to reduce the burden on the
recovery of debts, also in order to realize maximum value for the protection of the sale is that of debtor
'the Tax Office, the Tax Office Service may proceed with the sale through private negotiation
in place public auction, when goods have the characteristics of which follow:
1. goods subject to rapid deterioration or for which the retention of personal data is prohibitively expensive
;
2. goods subject to rapid technological obsolescence that significantly reduce the value
in a short time; 3
. goods is in the public interest and a market where technical know;
4. goods of general interest and market only if for the same
result can proceed to a block sale.
If as a result of the sales efforts of the preceding paragraphs the goods remain unsold
totally or in part, the Esattoria Service, before giving rise to the provisions of the next
Article 74 or to the issuance of a discharge decision, may make a further attempt to sell
in the forms which it considers most appropriate.
Art. 71
(Public auction for the sale of movable property)
To proceed with the sale of movable property seized t mild public auction the Esattoria
Service shall appropriately inform the public by posting the auction notice in the appropriate
sites in all areas of Castles Republic, for at least ten consecutive days preceding the date set
to the charm.
The auction notice shall indicate clearly:
• the day, time and place of the performance of AST;
• the subject of the auction goods;
• the methods of implementation of the same;
• the procedures for submission of tenders;
• the amount and procedures for filing of any securities required.
The Esattoria Service may delegate the transactions for the sale of goods
auction in Figure professionally qualified or a Notary Public of the Republic, who
will perform all acts necessary to ' organization and operation thereof.
Art.
72 (Procedure for sale of real estate)
The sale of the seized property must come to pass exclusively by means of public auction
with or without magic, even with methods other than those dle three candles.
Art. 73
(Public Auction for the sale of real estate)
The auction tender for the sale of immovable property shall contain, in addition to the items listed in the second paragraph of Article 71 also
: || | • the details of the subject towards which we proceed;
• description of the properties and their location;
• the auction base price;
• the term for payment of the price if awarded.
The advertising of the auction notice must be made by a notice posted on
sites in the appropriate spaces in all the castles of the Republic, in all the houses of the Castle and with the Clerk of the Civil Court
Unique, for thirty consecutive days preceding the date fixed for the enchantment.
The Esattoria Service may delegate the performance of operations for the sale of real estate
auction at a Notary Public of the Republic, who may perform all acts necessary
organization and carrying out of same.
Art. 74
(unsold goods)
Movable property unsold are assigned to the Public Administration, after it has
pronounced positively dalricevimento within fifteen days of a notice sent by the
Esattoria Service. The assignment is for a value equal to half of that estimate, with
proportional release of the debtor.
If the movable property are not interess of Public Administration the same
are made available to the debtor, where it has been carried out the removal, is required to withdraw by the end of
fifteen days from forwarded from Esattoria Service.
Unnecessarily Once the deadline referred to in paragraph unclaimed movable property they may be donated or destroyed
without release of the debtor, to charities and assistance.
The disposal costs are borne by the debtor.
The property remained unsold are assigned to the Public Administration for a value
to half of the estimated value, with proportional lib ration of the debtor.
Art.
75 (Assignment of goods sold)
The real estate properties sold at auction are considered definitively awarded if within ten days of

Sale are not presented further offered an increase of 6.1 compared to the hammer price
. In such cases, the new agency must pay the security provided in its
auction announcement and the Esattoria service is bound to a new venue for a public auction.
Except as provided in the preceding paragraph, the supplier of the goods sold through public auction
is obliged to pay the auction price or amount to an adjustment of the
same within fifteen days from the auction date movable property, and thirty days for immovable property.
The supplier of the goods sold by private trattativ, you must pay the price offered for the purchase of goods
within fifteen days from the formalization of the offer.
If the price is not paid within the terms of the preceding paragraphs, the Esattoria
Service declares the successful decline and the loss of the security deposit which is
definitely forfeited as a penalty.
In the cases of non-awarding the deposits paid they are immediately returned to
bidders, without any burden for the Esattoria Service.
The supplier of the goods sold by public auction or by private treaty shall assume formal ownership
following the recording of the minutes prepared by the award
Service Esattoria or registration of the sale between parts. The registration of the word may have
place only after the payment of the hammer price.
The recorded Award verbal assumes the purchase note value to all of
legal purposes.
The transfer of ownership of movable and immovable property registered
is through the completion of formalities required by law. The official report of adjudication takes the same
effects of the act of sale, and where its purpose real estate must be compulsorily
transcribed by the parties concerned.
Art. 76
(the debtor's pre-emption right)
The taxpayer, in the course of the sale on the terms referred to in this section, can win the only
goods by paying a price higher than or equal to other offers, but not | || less than the total value of the amounts for which he is liable.
Section
v
allocation of amounts derived from coercive collection
Art. 77
(negative Enforcement)
The Esattoria Service, if in lieu of foreclosure does not find any good attachable and
are not possible other forms of execution set forth in Section III, prepare a Minutes
of negative performance.
The debtor is obliged to pay the unrecovered amounts with the running and will be in the future
rewritten Role for the amount of the overall context.
Art. 78
(insufficient Enforcement)
If the value of the amounts achievable with the execution does not reach the debt
amount by which you progress, the Tax Office will draw up service, a verbal execution insufficient
.
To unrecovered amounts shall apply the provisions of the second paragraph of the previous article
.
Art.
79 (Allocation of money accruing to institutions enforcers)
within forty days from the date of the sale the Esattoria Service assigns to the authorities the tax levying
obtained sums due to them. With the reversal of the procedure is declared concluded.


TITLE IV PROVISIONS ON THE SERVICE Esattoria

section of the staff of the tax collection service

Art.
80 (Representation)
The legal representative of the Central Bank of the Republic of San Marino may delegate
Office or one or more employees, who represent the adoption of measures relating to the
Esattoria Service, before the Justice of the Peace.
The legal representative of the Central Bank, for the purpose of collecting, appoints, among its
employees, the persons authorized to perform the duties of the notifier and Put Gazette of
collection.
The Put notifier and the Gazette of the collection, in carrying out activities related to the
Esattoria service, to assume all legal effects of the public official function. In this regard, the
Put notifier and the Gazette of the collection must be equipped with appropriate
identification badge which must be shown on request to interested parties.
Art. 81
(Messi notifier) ​​
Put The notifier is the employee of the Central Bank of the Republic of San Marino to act
carry out all the obligations faces the notification of the Role of the tax-collection folder of the notice of || | blackberry and all other acts of collection in the manner and on schedule by the Section items
III Title II
.
Art. 82
(The Gazette of the collection)
The Gazette of the collection is an enforceable body of the Esattoria Service
in the performance of acts of enforced recovery.
He implements the enforcement on dl debtor in compliance with the rules of Title III
.
Art. 83
(keeping registers Obligation)
The Gazette of the collection notes in chronological order all the acts and the minutes,
progressively numbering them in a special register. The egistro can also have an electronic format.
For each payment received outside the operating rooms of the Esattoria Service,
Officer of collection shall deliver to contribuent receipt for payment from a relative receipt book. Section ii

obligations and rights of the tax collection service

Art.
84 (Remuneration of Esattoria Service)
For the fulfillment of all tasks related to the Esattoria Service, the Central Bank of
Republic of San Marino is entitled to receive compensation to the extent and in the manner
indicated in special economic agreement to be entered into with the Ecc.ma Room.
The remuneration shall take into account the direct and indirect costs incurred by the Central Bank
all services related to the performance of the S rvizio of Esattoria to be still
done in strict observance of effici nce criteria and cheapness.
Art. 85
(discharge procedure)
The Esattoria Service and the Tax Authority dispong or discharge of the amounts recognized in the
Role for which the recovery procedure has been initiated where there are the causes of non-collection | || provided for in Article 16 or in all cases in which the compulsory recovery can not be carried by
term for lack of assets, property rights and financial resources of the expropriated debtor in
territory of the Republic, and, in cases governed by articles 49, 63, 77 and 78.
the ways in which to place the discharge postponed to the agreement between the parties.
With the discharge decision the Role ceases to have effect, and therefore all actions for recovery
Role of the same ending.
Except in cases where there are reasonable grounds, they can not be registered again
Role taxes for which it has issued a discharge order before the expiration of five years from the date of
same measure.
An appeal against the discharge decision is allowed f culty to appeal to the Judicial Administration Section
the Single Court within fifteen days from the date of
measure.
Art.
86 (Repayment of amounts collected)
The Esattoria Service shall refund the sums paid by the debtor to the bodies levying the terms established
by agreement between the parties.
A special agreement concluded between the Esattoria Service, banks and the Postal Service
will regulate the manner of repayment of the sums collected at the counters of post offices and
of banks.
Art. 87
(accounting Obligation)
The Esattoria Service is obliged to contabilizzaione Outs by
Role and retains the positions of individual taxpayers.
Art. 88
(Reporting Obligation)
By quarter following each financial year of the State, the Esattoria
Service draws up, even with the aid of computer systems, a general statement of the collection || | Roles received by enforcers Offices during the budget year.
Art.
89 (Confidentiality)
The information of any kind on the taxpayer of some of which the service is to Esattoria
knowledge in the collection, are covered by professional secrecy.
The Esattoria Service, in addition to the provisions of the preceding paragraph, it is obliged to take all
precaution to ensure the security and confidentiality of the information in its possession
about the debtor and its assets.
The issuing of documents of any kind, bearing the information specified in the first paragraph it may be made by the
Esattoria Service solely for the purposes of collecting and during the
conduct of the procedure.
Art.
90 (Preservation of Documents)
The Esattoria service is bound to the preservation of the roles, the registers and the other acts of collecting
whether in electronic or paper and or, for at least five years from the date of
their compilation.



TITLE V


SANCTIONS Art.
91 (Sanctions)
The administrative sanctions provided for by law in relation to non-payment by the due date

Toll dall'Esattore are applied to the taxpayer in accordance with the regulatory requirements specific entry
to be collected into force when they have already been recognized in the
Role of the Tax Office.
In reference to those taxes that do not include the imposition of fines and penalties for late payment
the Collector will to apply sanctions to the following extent:
• 25,00 € for the tributes paid by month following the due date;
• 50,00 € for the taxes paid over the next month to maturity.
The amount of administrative sanctions may be modified by Regency Decree.


TITLE VI TRANSITIONAL AND FINAL

Art. 92
(Takeover of Service Esattoria in the recovery procedure of the Royal Hand)
As of 1 November 2004, all claims of the public sector for which was forwarded
instance Hand Director and for which was carried out the notification of the precept mentioned in the third paragraph of the Law
August 30, 1873, they are collected by the Central Bank of
Esattoria Service of the Republic of San Marino.
The Esattoria Service proceeds to the forced recovery of the debtor's assets when, within three days
from the date of notification of the precept referred to in the previous paragraph, payment has not been involved
or the debtor proves that he paid.
The collection is carried out by way of enforcement in accordance with the rovisions contained in Title III et seq
law, subject to the provisions relating to installments regulated by existing legislation
.
In cases where the collection of receivables in the first paragraph has reached the stage dell'eseguito
foreclosure, the Esattoria Service continues the collection of the credit
accordance with the provisions of this Act with the power to derogate with the provisions of the first paragraph of Article 70. For
these credits, if the Single Court has notified the term riluere
referred to in Article 23 of Law 55/94, the Esattoria Service notification, in the forms of this Act the term
referred to in Article 68.

Art. 93
(Special features of the takeover of the Esattoria Service in the collection of the Royal Hand)
Without prejudice to the general principles referred to in Article 92 precedent, how and with whom
make the switch of collection procedures Directed by hand, they will be agreed upon between
the Collector, the Single Court and any offices competent enforcers, by defining
a special management agreement prior, to be signed by June 2004.
the service is Esattoria be exempted from taking charge of procedures having the following characteristics
:
1. procedures reached the stage dell'eseguito garnishment in which the goods are free of
no value or have deteriorated or under GMP conditions such as to render impossible the
sale or assignment;
2. procedures reached the stage dell'eseguito garnishment in which it was not possible to come
in possession of the property for failure to find the ssi st at the storage place
indicated in the minutes of execution; 3
. procedures reached the stage dell'eseguito with expropriation seizure carried out before 31 December 1993.

After the takeover of the previous management, the occurrence of one of the conditions referred to in second paragraph
, the Esattoria Service return the practic to Single Court and ask waivers
continuation of the action for recovery through the discharge procedure. For all practical purposes the occurrence of
above conditions is equivalent to manifest to the one of the causes of non-collection of which

Article 16. For Hand Directed practices employed in management, in the case of opening of insolvency proceedings against the debtor
, the Esattoria Service must ask, based on the procedure Hand Directed
activated, the proof of debt.
The successful activation of the Regia Hand procedure is equivalent to the privilege membership
indicated in Articles 48 and 55 of the Law of 16 March 1854.
Art. 94
(transient Management Regie Hand)
With the entry into force of this Act, in order to harmonize the transition from tax collection
with sommarissima Mano procedure Directed to their collection by Roles , the functions currently carried out by the State
are transferred, until the activation of the d
Esattoria Service, the Central Bank, that will carry through the use of its staff also
in business cases referred to in Article 5 paragraph 5).
The Central Bank will start to perform the functions mentioned in the previous paragraph not before all

Computer connections needed to carry out the activities are properly established.

Art. 95
(for which the
Mano procedure Regia is enabled) Methods of calculating interest for the collection of receivables
Interest for late payment of amounts owed as per Article 92 | || are calculated from the due date of payment of the entry for which has been elevated
activation request of the Director of Mano procedure until the date of notification of the precept
mentioned in the first paragraph of Article 92.
the late payment fee is calculated based on the statutory interest rate in force on the first day of
accrual of interest and its subsequent amendments, plus two percentage points.


Art. 96
(Collection of IGR Roles - Amendments to the Act 31 October 1984 91)
In relation to the general collection of taxes on the income Tax Office as well as the roles
as stated in Articles 50 and 51 of Title XII of the law 91 of October 31, 1984 and in
compliance with the provisions relating to training, enforceability and transmission Roles
all'esattore under this law.
The interest referred to in paragraphs 2 of Articles 50 and 51 of Law 91 of October 31, 1984
is calculated up to the expiration date of the role and the extent required by local legislation in the matter
IGR.
The collection in all its phases is done in the manner prescribed by this Act except as
provided for in Articles 52, paragraph 2, 54, 58, 59, 62 and 70 paragraph 1 and 3 of Law No. .91 / 1984.
Procedures for the proposal and the decision ricors are governed by this law
subject to the provisions of paragraphs 2, 3 and 4 of Article 61 of Law 91/1984.
Article 56 of Law 91 of 31 October 1984 is replaced by the following article:
"The roles, in accordance with Article 52, can be fo mati no preset deadlines.
When the Office tax, dritenere has reasonable grounds that the taxpayer can escape with
any means to pay the tax, after hearing the body that has established an income, can
fill a special role at any time, to be levied within thirty days of being notified individually
that is made to the taxpayer by the State Tax Authority. "
Article 57 of Law 91 of 31 October 1984 is replaced by the following article:
"On taxes levied income undeclared or partially declared, payable on the basis of adjustments
or ex officio assessment is applies, paid by the taxpayer, interest equal to that paid by
State for cash advances, plus two percentage points from the date by which the
income should be declared up to the expiration date of the role . "
Articles 52-1, 3rd and 4th paragraph 70-2 second paragraph, 53 55, 60 and 61 - 1st, 5th and 6th paragraph of
Law 31 October 1984 n. 91, are repealed.
The provisions of this Article shall not apply to Roles issued before
Esattoria activation of the Service, for iscossione of which continue to apply
regulations prior to this legg.
Art.
97 (Levying tax Single Phase)
When the training of its tax-phase Roles not levied, the Tax Office
proceeds to register the alarm amount net of what can be recognized the debtor
as a suspension of taxes, so the role will form part of the net tax for the
which is recognizable the debt declaration, in the manner prescribed by the regulations
export refunds.
The debtor may exercise the right to suspend the payment, through the subscription of
declaration of debt, the single phase indicated in the notices issued and not yet recognized in the
Role regardless of accrual tax.
Role Membership to the tax paid by single phase of the borrowers who have got the benefit
opening credit occurs in the tax rate due to the net credit availability
.
Art. 98
(Collection other taxes)
The tributes that make up the Single Folder taxes managed by the Mortgage Registry
will, upon entry into force of the Esattoria Service, recognized directly in Role
and levied in accordance with this law.
The revenue referred to in Article 51 of Law 86/1981 on the entry into force of the
Esattoria service, will be collected by signing up for Role of the payment order issued by the
Law Commissioner, to be executed directly from the Single Court.
Where the levying of the taxes referred to in Article 2 through the Service involves Esattoria

Regulatory changes to the legislation that regulates them, when not covered in this law, such
fitting interventions will be carried out through the issue of specific decrees reggenziali.
Art. 99
(standards conflicting)
The provisions of this Act apply only for the purposes of collecting
Roles within the Esattoria service, and taxes referred to in Article 92, with a prevalence of other
legislative sources, customary and common law.
Art.
100 (Entry into force)
This Law shall enter into force on the fifth day following that of its legal publication.


Our Residence, this day of 31 May 2004/1703 dFR





The Captains Regent Paolo Bollini - Marino Riccardi