Law 19 September 2014 146 - Changes In Law December 20, 2013 174 And Change At Budget Forecast Of The State And Of Bodies Of The Public Sector For L

Original Language Title: Legge 19 Settembre 2014 N.146 - Modifiche Alla Legge 20 Dicembre 2013 N.174 E Variazione Al Bilancio Di Previsione Dello Stato E Degli Enti Del Settore Pubblico Allargato Per L

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SAN MARINO


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
186/2005;
We promulgate and send for publishing the following ordinary law approved by the Great and General
Council at its meeting on September 17, 2014:


LAW 19 September 2014 146


AMENDMENTS TO THE LAW December 20, 2013 N. 174 E
CHANGE IN THE BUDGET OF THE STATE AND LOCAL PUBLIC SECTOR
WIDE FOR THE FINANCIAL YEAR 2014


Art. 1
(Changes to the State Budget Forecasting)

1. In accordance with Article 25 of Law 18 February 1998 n. 30, in compliance with resolution of the Congress of State
No. 3 of August 26, 2014, has approved the framework of the change to the
State Budget Forecast for the financial year 2014 (Appendix "A") referred to in 'Article 1, paragraph 1
of Law 20 December 2013 n. 174, which is amended as follows:


been forecasting an Entrance Title 1-Tax revenues € 401,149,100.00
Title 2-Revenue extratributarie € 73,272,719.01
Title 3-Alienation, depreciation of assets
and debt repayments of € 1,401,000.00
Title 4-Revenue from power Mortgage &

Title Loans € 14,932,259.50 5-Matches around € 28,356,000.00
General Total revenue € 519,111,078.51


forecast for Output State Title 1-Ongoing charges € 444,163,594.48
Title 2-Capital expenditures € 33,939,969.10
Title 3-repayment of loans € 12,651,514.93
Title-4 Matches around € 28,356,000.00
General Total Expenses € 519,111,078.51



Art. 2
(Changes to the Company of the Budget Autonomous State for Public Works)

1. In accordance with Article 25 of Law 18 February 1998 n. 30, in compliance with resolution of the Board of Directors
n. 1 of 22 August 2014, it has approved the framework of
Changes to the Company's Annual Forecast Autonomous State for Public Works for the financial
2014 (Appendix "B") referred to in Article 2 Law 20 December 2013 n. 174, which is amended
:

Forecasting an Entrance State
Title-1 Current revenues € 16,006,500.00
Title 2 and balance sheet Revenue € 5,000.00
Title 4-Special Accounts € 800,000.00
Title 6-Matches
around € 11,998,000.00 Total € 28,809,500.00 General Revenue || |

forecast for Output State Title 1-Ongoing charges € 9,227,500.00
Title 2-Extraordinary Expenses € 6,630,000.00
Title 3-Capital expenditures € 154,000.00
Title 5-Special Accounts € 800,000.00
Title 6-Matches around € 11,998,000.00
General Total Expenses € 28,809,500.00




Art.3 (Changes to the Company of the Budget Autonomous State for Public Services)

1. In accordance with Article 25 of Law 18 February 1998 n. 30, in compliance with resolution of
98 of the Board of Directors of July 22, 2014, has approved the framework of
Changes to the Company's Annual Forecast Autonomous State for Public Services for the year
financial year 2014 (Appendix "C") referred to in Article 3 of Law 174 of December 20, 2013, which is amended
:


been forecasting an Entrance Title-1 Current revenues € 63,915,071.00
Title 2-Capital movements € 7,239,750.00
Title 3-Special Accounts € 175,920,000.00
Title 5-Matches around € 6,303,000.00
General Total Revenue € 253,377,821.00


forecast for Output State Title 1-current outputs € 53,283,500.00
Title 2-Capital movements-Capital expenditures € 10,864,242.00
Title 3-Special Accounts € 177,150,215.00
Title 4-Extraordinary Expenses € 500,000.00
Title 5-Matches around € 6,303,000.00
General Total Expenses € 248,100,957.00


2. The AASS may carry out a capital reserve of € 1,500,000.00 for the
development of fiber-optic network in Article 26 of Law 71 of June 27, 2013.


Art. 4
(Changes to the Budget Authority for Civil Aviation and Maritime Navigation
)

1. In accordance with Article 25 of Law 18 February 1998 n. 30, to comply
resolutions of the Executive Committee 1 and 2 of July 16, 2014, has approved the framework of the change to the Budget Authority
Forecast for Civil Aviation and Maritime Navigation for the year financial

2014 (Annex "H") referred to in Article 8 of Law 20 December 2013 n. 174, which is amended
:


been forecasting an Entrance Revenue Title 1-Ordinary € 300,500.00
Title 2-Extraordinary Revenue € //
Title 3-Accounting Special € 15,000.00
Title 4-Movements of Capital € //
Title 5-Matches Giro € 44,350.00
General Total Revenue € 359,850.00


forecast for Output State Title 1-Ongoing charges € 283,000.00
Title 2-Capital expenditures € 8,600.00
Title 3-Movements of Capital € 8,900.00
Title-4 Matches around € 44,350.00
Title 5-Accounting Special € 15,000.00
General Total Expenses € 359,850.00



Art. 5
(Changes to the Forecast Budget Ente Poste San Marino)

1. In accordance with Article 25 of Law 18 February 1998 n. 30, in compliance with resolution of
45 of the Board of Directors of August 25, 2014, has approved the framework of the change to the Budget
Ente Poste San Marino for the financial year 2014 (Annex "L" )
of Article 10 of Law 174 of December 20, 2013, which is amended as follows:


been forecasting an Entrance Title-1 Current revenues € 5,978,920.00
Title 2-Alienation of capital goods
and repayment of loans € //
Title 3-Capital movements € //
Title-4 Matches around € 16,508,000.00
General Total Revenue € 22,486,920.00


forecast for Output State Title 1-Ongoing charges € 5,906,920.00
Title 2-Capital expenditures € 72,000.00

Title 3-Capital movements € //
Title-4 Matches around € 16,508,000.00
General Total Expenses € 22,486,920.00



Art.6 (Company Transformation Philatelic and Numismatic Office in Philatelic and Numismatic
)

1. Paragraph 2 of Article 13 of Law 174 of 20 December 2013 is amended as follows:
"2. The Board of Directors and the Statutory Auditors shall be extended in dell'AASFN
their functions limited to transactions closing and approval of the General Statement of the financial year 2013
under their responsibility and to the approval of the Statement itself.
Following that approval, the State Congress, with its resolution,
authorizes the acquisition on the state budget, financial year 2014, budget balances and cash dell'AASFN
year 2013, subject to the dell'AASFN inventories, duly recorded and accounted
, the State Congress with its resolution may acquire already with effect from 1st January 2014.
pending approval by the competent organs of ' AASFN, the
State Accounting is authorized to register in the General Statement of the prior state financial
2013 the results of the Autonomous State Philatelic and Numismatic
Company's financial statements in 2013, indicated by the Philatelic and Numismatic. ".


Art. 7
(Mortgage "Fondovalle Road")

1. The Congress of State is authorized to enter into a contract of loan with Banca Agricola Commerciale
- IBS for the repayment of the loan in the form of a credit line in
account / current for the realization of the viability " Fondovalle road "under Law 22
42 February 2006 for a total of € 14,500,000.00.


Art. 8
(Mortgage tie)

1. Article 20 of Law 174 of 20 December 2013 is amended as follows:

"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 € 14,932,259.50. ".

2. The lighting of the mortgage balance the deficit of the State General Report for the year 2013
authorized by Article 7 of the Law 153 of October 31, 2013 will be activated,
up to the amount determined in competence account of the state budget for the year 2013
of € 17,554,502.95, in the form of a current account credit facility
in financial year 2014. the expenses related to interest expense of the current year | || financial allocation will find the chapter 01/03/2760 "interest expense on loans, advances and
overdrafts.




Art.9 (Extraordinary measures aimed at upgrading the energy efficiency of the existing housing stock)

1. Article 24 of Law 174 of 20 December 2013 is amended as follows:

"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 buildings existing
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 United Nations 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 2014 financial year an allocation of € 487,500.00
. This appropriation is intended to finance the interventions of
energy upgrading of the housing stock as provided by the law 3 April 2014 n.
48 and decrees which the Act refers. ".




Art.10 (Amendments to 'Article 59 of Law 174 of 20 December 2013)

1. Article 59 of Law 174 of December 20, 2013, is amended as follows:
"Articles 59


(Social protection instruments)

1. The financial resources amounting to € 600,000.00 allocated on 01/03/2409 Chapter "Fund interventions
related to income policy" for the year 2014 are finalized:
a) to reimburse the Institute for Social security as a result of lower income from contributions
application, to the salaries of persons who make the home care
pursuant to Regulation 56 of April 25, 2005, the contribution rate laid down by the Chief Executive Decree
January 23, 2009 # 3 whose provisions are also extended to the end of 2013;
B) to support actions 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 general principles of delegated 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 information necessary to
determine the financial resources available for the proper determination of the
income and therefore eligibility for benefits. In determining the amount of contributions from
deliver, the Evaluation Committee will also take account of the accumulation of other possible providences
social nature granted to the same subject.
1a. In view of the continuing economic crisis and employment, in order to
address economic hardships of families or individual citizens or residents who are also
temporarily disadvantaged economic and social conditions, has established the Fund
extraordinary Solidarity.
The Extraordinary Solidarity Fund is an additional tool Credit Certificate Social
with the character of temporary and extraordinary and represents a timely intervention support
economic
for all those people and those families who do not possess instruments to
ensure their livelihood.
With appropriate delegated decree, the procedures and criteria of the Fund Extraordinary Solidarity
are regulated as well as the composition and functions of the Operating Committee.
The Extraordinary Solidarity Fund is temporary and expires with the coming into force of
Draft revision of social protection instruments in force, in order to arrive at a single
coordinated intervention, responsive to the real needs of the country and conform to criteria of adequacy and equity
.
1b. For the management of the Extraordinary Solidarity Fund set up a special section of the Annual Report of 01.03.2410
State called "Extraordinary Solidarity Fund"; the Fund Extraordinary
Solidarity is financed by:
a) use of the amount resulting from the sums not intended at the time of the tax return and
recorded in account arrears management for the years 2011, 2012 and 2013 , on the Cap. 01/03/2860
"Contributions of Article 6 solidarity Law January 22, 1993 9" of the State Budget, as
move the cap. 03/01/2410 "Extraordinary Solidarity Fund";
B) donations and / or donation in favor of the State or public bodies on the part of taxpayers who may fall between
deductible charges referred to in Article 14 letter c) of Law no. 166/2013;
C) donations and / or donations from companies and traders who may deduct in
its business in compliance with existing standards;
D) donations from non-profit organizations, foundations, associations, Morali bodies, etc .;
E) use of the sums arising from the 50% of the revenue provided for in competence account on Cap. 790

"Fines and administrative monetary penalties" of the State Budget. For the year 2014,
the amount to be allocated on Chapter 1 - 3-2410 "Extraordinary Solidarity Fund" is €
75,000.00;
F) use of the sums arising from the revenue collected during the financial year 2014 on
Cap. 1095 "Interest repayment extinctions subsidized housing mortgages - Article 3 of Decree 13 May 2003 # 56
". Under dell'art.27 of Law 18 February 1998 n. 30 appropriations of
Chapter 1095 and Chapter incoming outgoing 03/01/2410 "Extraordinary Solidarity Fund"
are adjusted by the same amount in accordance with a balanced budget.
G) the sums deriving from the revenue referred to above letters b), c) and d), shall be charged on the cap. Incoming
410 "miscellaneous revenue". Under dell'art.27 of Law 18 February 1998 n. 30
the incoming appropriations on the cap. 410 and spending on cap. 03/01/2410 "Extraordinary Fund
Solidarity" are adjusted by the same amount in accordance with a balanced budget. 1.quater
. Article 38 of Law 21 December 2012 n. 150 is repealed.
2. Given the current economic crisis, the difficulty of families involved, even in
reduction of personnel affairs, mobility, and in any case of difficulty in honoring regularly
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. 11
(Science and Technology Park)

1. Article 67, paragraph 1, of Law 174 of 20 December 2013 is amended as follows:

"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 € 80,695.00. The resources of
above mentioned budget will be used for incurring expenses for consulting and professional performance
; for implementation of the communication plan, the production of advertising material
and events and the provision of services to technological innovation and for any other expense relating
Incubator enterprise. ".

Art. 12
(Ente Poste Transformation of the Republic of San Marino in a joint stock company)

1. The share capital of € 3,000,000.00 in Article 70, paragraph 10, of the Law of 20 December 2013
174 to be given to Poste San Marino SpA is represented by immovable property, movable and conferring
cash.
2. The movable and immovable assets to be contributed are identified by the State Congress. The real estate
are revalued for capital purposes on the State Budget in the financial
2014 on the basis of the revaluation made by the Technical Office of the Land Registry.
The Ente Poste will to enter into the budget the values ​​of revalued property as estimated by the Office
Technical Cadastre. 3
. The movable assets are valued based on the value recorded in equity.
Fully depreciated assets are transferred at a value equal to 5% of their depreciated value.
4. On 2-3-6447 chapter "Capital endowment for the constitution Poste San Marino SpA" is scheduled
a budget of € 1,800,000.00, for the year 2014, by way of contribution in cash at the Post Office
San Marino SpA
5. The list of the assets contributed to Ente Poste, with a detailed report on the values, must be
delivered to the Great and General Council within 120 days of the approval of this law.
The properties contributed assets can be disposed of in accordance with legal procedures provided
for the assets owned by the Most Excellent Chamber and can not be subject to pledge or
guarantee for financial transactions.


Art.
13 (Amendments to Article 72 of Law 174 of 20 December 2013)

1. Article 72 of Law 174 of 20 December 2013 is amended as follows:

"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
€ 45,329.00 to fund activities organized into conferences, training courses,

Organization of cultural events, support to new cultural enterprises and grants to the sector. ".



Art.14 (Amendments to Article 76 of Law 174 of 20 December 2013)


1. Article 76 of Law 174 of 20 December 2013 is amended as follows:


"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 Regulations
13 February 1990 and 24 of the Law January 27, 2006 # 23 (General requirements for the exercise of tourism rural
) and later Chief decree 132 of 22 September 2009, the identification of operations financed
is delegated issuance of special delegated decree. Charges relating find
entry on 2-5-6735 chapter "Financing Law September 20, 1989 96 contributions and
awards" and Chapter 2-5-6890 "Interest-rate subsidy for loans and mortgages (Law n.96 / 1989)
. ".


Art.15 (cadastral investigations Appeal)

1. Until the entry into force of the Law of Reform of Land Registry, the estimate
Board remains responsible for the examination and subsequent resolutions concerning appeals against the assessments cadastral
, as provided for in Article 48 of Law 13
91 October 1984 and subsequent amendments.

Art. 16
(the Telecommunications System Development)

1. In order to have the necessary resources to the reform and development of the telecommunications system is set up
chapter 1-4-4249 "Expenses for the Telecommunications System
development", with a budget for the financial year 2014 € 60,000.00.
The resources of the said section may be used for incurring expenses for consulting and professional services
respect of analysis and design, and to
communication actions.


Art. 17
(International Economic Cooperation)

1. In order to have the necessary resources to promote initiatives to boost
to the delegation "International Economic Cooperation", assigned to the Secretariat of State for the Land and Environment
with the Great and General Council shall act by 41 of 17 April 2014, has established the
1-5-3110 chapter "expenses for the development of International Economic Cooperation",
with a budget for the financial year 2014 of € 20,000.00. The resources of the predicted
section may be used for incurring expenses for consulting and professional performance
for communication actions, for hospitality expenses and transfers.


Art.
18 (Changes to registration)

1. In order to encourage the buying and selling of real estate, the registration tax for the
transfer for valuable consideration of real property and real property rights referred to in # 1, par. 1) the
table "A" attached to Law 85 of October 29, 1981, as amended, and for the sale of shares
undivided hereditary and hereditary rights referred to in n. 3 in the same table, is reduced to 2.5% until 31

December 2015. The reduction does not apply to the transfer of properties by way of redemption
arising from the lease.


Art. 19
(Loan Agreement)

1. Article 1, second paragraph, of the law 18 July 2012 n. 85 is amended as follows:

"Art. 1

And 'it authorized the State Congress to authorize the signing of a contract between
the Most Excellent Chamber, the Fondazione San Marino Cassa di Risparmio - SUMS and Cassa di Risparmio
of the Republic of San Marino, whose object the provision of funding to which the upper
first paragraph with the following features:
a) nominal amount € 60,000,000.00;
B) Interest rate:
- until 31 December 2013: variable interest rate equal to the ECB refinancing rate valid
time to time;
- From 1 January 2014 until the end of the loan, interest rate dell'1,433% simple annual
;
C) Duration 10 years;
D) Full Repayment of principal at maturity with the debtor option (call option) to be able
start a gradual repayment plan of the capital from the first day of the third year
the term of the loan;
E) Interest repayment in a lump sum at the end of the seventh year, if the debtor to anticipate
in whole or in part the payment of accrued interest. As
eighth year the interest will be paid quarterly in arrears calculated on the outstanding principal
at the end of the seventh year. ".
2. The loan agreement signed on 27 August 2012 between the Most Excellent

Room, Fondazione San Marino Cassa di Risparmio - SUMS and Sparkasse
of the Republic of San Marino, will be varied based on the provisions of the preceding paragraph.


Art. 20
(Transitory tax for the years 2011, 2012 and 2013)

1. Taxpayers in order to benefit from the provisions of this Article,
present, within December 15, 2014 Tax Office a petition for the definition of
fiscal position relative to 'Set General Income Tax (IGR) all tax periods
2011, 2012 and 2013, except as provided in para 9.
2. The definition of the tax position referred to in paragraph 1 is achieved by paying for
each fiscal year, an amount equal to:
a) to 250 euro for individuals holding of income other than enterprise and those
from the exercise of the arts or professions;
B) the following amounts, for individuals to business income, for the trades and professions
, for companies and similar bodies:
- 300 euro, though the amount of gross revenues and fees does not exceed EUR 10,000;
- EUR 500, if the amount of gross revenues and fees shall not exceed EUR 100,000;
- EUR 750, if the amount of gross revenues and fees shall not exceed EUR 200,000;
- 1,000 €, if the amount of gross revenues and fees shall not exceed EUR 500,000;

- 1,500 €, if the amount of gross revenues and fees shall not exceed 1,000,000 Euros
;
- 2,250 €, if the amount of gross revenues and fees shall not exceed 2,500,000 Euros
;
- 3,000 €, if the amount of gross revenues and fees shall not exceed 5,000,000 Euros
;
- 4,500 €, if the amount of gross revenues and fees shall not exceed 10,000,000 Euros
;
- 6,000 €, if the amount of gross revenues and fees exceeds 10,000,000 euro
. 3
. For the purposes of determining the amount for the definition of the fiscal position, the
individuals who are simultaneously owners of income included in the letter a) and
letter b) of paragraph 2, add up the amounts indicated therein.
4. For the purposes of determining the amount for the definition of the fiscal position, the
individuals to business income or self-employment products in form associated
indicate in the application referred to in paragraph 1, for each period d 'sets the amount of the amount to be paid
determined, in the manner indicated in paragraph 2, letter b), because of his
stake. In any case this amount may be an amount smaller than EUR 150
.
5. For the purposes of the tax position definition it is excluded the relevance to any effect of
any losses resulting from the declarations submitted. E 'therefore possible and in any event, ineffective
carryover for future tax periods of the aforementioned losses.
6. The definition of the fiscal position, limited to each annuity, makes final
liquidation of taxes resulting from the declaration with regard to pertaining to
deductions and facilities specified by the taxpayer or the applicability of exclusions. Are subject
the effects of the tax payment and the ordinary control in accordance with the first paragraph
Article 42b of the Law n.91 / 1984. The definition of the tax position does not change
the amount of any refunds and credits resulting from the declarations submitted for the purposes of the Income Tax
General (IGR). The application referred to in paragraph 1 shall not constitute title for the
refund of withholding, advance payments and tax credits not previously declared, nor for
recognition of exemptions or benefits not requested earlier, ie deductions | tax || greater than those originally declared.
7. The completion of the procedure defined in this Article involves foreclosure,
against the declarant, of any findings regarding General Set on
income (IGR) without prejudice to the obligations of the withholding of Law n .91 / 1984.
8. The sums to be paid, in accordance with this Article, shall be payable by the taxpayer
by 15 December 2014. Failure to timely payment of these sums
involve the nullity of the application referred to in paragraph 1.
9 . The provisions of this Article shall not apply to taxpayers who,
the date of entry into force of this Act, have ongoing tax disputes for the purposes of the Income Tax
General (IGR) for the years 2011, 2012 and in 2013 before the Commission of Investigation
, the Board of Estimate, to the Judicial Authority, as defined in the following articles

21:22 and limited to the years at issue, and the taxpayers towards
which are ongoing bankruptcy proceedings or are in voluntary liquidation or winding up of office
.
10. The definition of the tax position is not completed if it is based on data that do not correspond to those contained in the originally
statement submitted or if the same
is done by those who are in the situation referred to in paragraph 9 of this
article. In such cases it does not give rise to the repayment of the amounts paid that, in any case, apply
such payments for any taxes due.

11. With circular Tax Office are defined guidelines for application of this
article, the type of gross revenues and fees to be indicated in the instance for the purpose of paragraph 2, letter b
), and technical methods - operating presentation, complete with computer equipment and telecommunication
available or specially equipped, of applications for membership under paragraph 1 and the associated
payment terms.
12. For all taxpayers who do not avail themselves of the provisions set out the terms for ascertaining
they are prolonged by one year.
13. If the taxpayer is indicted for an offense referred to in Articles
389 and 389 bis of the Penal Code and for the offenses defined in Articles 2 and 3 of Law No. 2010 on June 7
. 99, the effects referred to in this Article shall be deemed fully lapsed without the
give rise to any refund of amounts paid.


Art. 21
(Transitory tax for the tax disputes before the Commission of Investigation)

1. Taxpayers who have ongoing tax disputes, except those referring to
unpaid taxes due on the declaration and not paid, having received the
startup adversarial notice pursuant to Article 49a, first paragraph of Law
91/1984, and before it is completed the notice of assessment or to be penalized in
possible sanctions by the competent committees, can extinguish by
payment of a sum equal to 65% of the increased tax claimed by the tax, plus
interest calculated up to the date of payment.
2. Taxpayers in order to benefit from the provisions of this Article,
present, by 15 December 2014, a Tax Office instance
pledging to pay the sum indicated in the preliminary card prepared by the Office,
in the rate mentioned in paragraph 1. 3
. The sums to be paid, in accordance with this Article, shall be payable by the taxpayer
by 15 December 2014. Failure to timely payment of these sums
determines the invalidity of the panel referred to in paragraph 2 and will follow the procedures'
process required by law n.91 / 1984.
4. The procedures referred to in paragraph 1 shall remain suspended until the expiry of 15 December 2014.
The practices defined under the said paragraph 1 shall be considered finally closed
no need for them to the competent Commission.
5. With circular Tax Office are defined guidelines for application of this Article and technical
mode - Operating presentation, complete with computer equipment and telecommunication
available or specially equipped, of applications for membership under paragraph 2 and related
payment terms.


Art. 22

(Transitory tax for the tax disputes before the Board of Estimate or Judicial Authority
)

1. Taxpayers who have ongoing tax disputes, except those referring to
unpaid taxes due on the declaration and not paid that arise from actions brought
before the Board of Estimate or Judicial Authority, in accordance Article 48 of the Law
91/1984, not yet reached a final decision can extinguish
by paying an amount equal to 60% of the value of the dispute, corresponding to the amount of the increased
tax assessed, the sanctions applied by virtue of the greater determination and interests of

Arrears prescribed by law and calculated until the date of payment. For tax due on
statement considering the charges resulting from the tax return and the
tax withholding as well as self paid by the taxpayer.
2. Taxpayers in order to benefit from the provisions of this Article,
present, by 15 December 2014, a Tax Office instance pledging to

Payment of the amount referred to in the preceding paragraph, less any payments on the value of the dispute
already paid. In any case it does not give rise to the already paid tax refund. 3
. The procedures referred to in paragraph 1 shall remain suspended until the expiry of 15
December 2014. The proceedings before the judicial authority are defined with
full compensation of costs of the trial.
4. The amounts to be paid under this Article shall be paid by the taxpayer
by 15 December 2014. Failure to timely payment of these sums
involve the nullity of the application referred to in paragraph 2 and the proceedings will follow the procedures foreseen
by the Law n.91 / 1984.
5. The provisions of this Article shall also apply to taxpayers for whom it is
been notified of the assessment order for which the terms are still pending for the appeal
forward to the Estimate Board or Judicial Authority.
6. With circular Tax Office are defined guidelines for application of this Article and technical
mode - Operating presentation, complete with computer equipment and telecommunication
available or specially equipped, of applications for membership under paragraph 2 and related
payment terms.


Art.
23 (Provisions for the Tax Office)

1. Take part resulting from the transitional tax referred to in Articles 20, 21 and 22 is
used to finance, on the appropriate chapter 01/08/1365 "Fund for vocational training and upgrading
" the professional training of the personnel of the Tax and
finance the purchase of equipment and software, on the appropriate chapter 2-8-6480 "Purchase
machinery, equipment and iT plan" procedures, to improve functionality
Tax Office.
2. The Office Computer Technology Data and Statistics must provide, by 30 April 2015, the operational tools to ensure
extrapolation and reprocessing of useful information to
tax assessments from the Tax Office by accessing and the use of databases provided
Article 151 of Law 16 December 2013 n. 166. 3
. In order to provide urgently the procedures and tools necessary for the application
Law n.166 / 2013, pending adoption of the requirements referred to in Article 65 of the Law of 5 December 2011
n. 188, the Congress of State is committed to enact, by 31 December 2014, the
measures to obtain adequate human resources to be included in the Office Tax
also by the activation of the tasks needed to complete the functions Office
according to the procedures laid down in Article 4, paragraph 1, letter c) of Act 19 September 1990 n. 108.
relevant Directorate and the Directorate General of Public Administration are required to establish
what is necessary for the training of employees and for the Office operation.
4. The Secretary of State for Finance and Budget is required to report at least every six months
Council Commission Finance on the progress of inspections and tax assessments referred
to the Law 16 December 2013 n. 166.





Art.
24 (Definition and Application of the Tax Statement)

1. The tax account established by Article 40 of the Law n.200 / 2011, is a special bank account
and individual governing and regulates the accounts payable and receivable between the Tax Office and
individual taxpayers.
2. The tax bill was held at the Tax Office, which provides the collection of taxes and
sanctions under its jurisdiction, refunds and compensation of the same. 3
. The tax account is mandatory; taxpayers can view and manage their
debit / credit position at any time through appropriate IT functions via WEB
that the Tax Office provides.
4. Taxpayers are required to disclose mandatorily the coordinates of your current account on which
through the tax account credit positions shall be settled.
5. VAT payable and receivable positions on adjustable minimum tax account are fixed at € 0.01
rounded the third decimal place.
6. The positions of the preceding paragraph shall be payable or reimbursable reaching the figure of € 20.00
.
7. Interest is recorded / calculated on the tax bill at the time of payment,
or at the time of enrollment in the role of collection.
The amounts paid are calculated as a priority to balance or on account of the true fate due
by the taxpayer.

8. The Tax Office before dismissing a claim to the payer must cover
any of the taxpayer's own debts, if your credit is sufficient, and liquidate the difference;
if the credit is not enough, the debt will decrease the amount equal to the credit matured, notwithstanding the application
interest expense if provided.
9. Debts are paid at the time of their compensation with the available credits.
The accounting of the collection of receivables and payment of payables take place on the basis of lists
/ roles processed by information Tax Office procedures.
10. The IOUs called from laws and decrees in force, accepted for the purposes of
suspension of payment of tax on imports, are replaced by provisional payout
during the year resulting from the application of the coefficient attributed to the requests
of reimbursement submitted by the economic operator against export sales and / or sales
State and public bodies, as well as sales of capital goods to traders
San Marino.
11. With special delegated decree to be issued by December 31, 2014 can be provided
special accounting rules for the settlement of debts and receivables management.


Art.
25 (Amendments to the Code of Criminal Procedure)

1. After the third paragraph of Article 58b of the Criminal Procedure Code (added
Article 13 of Law 100 of July 29, 2013) the following paragraph is inserted:
"In the event of extinction of the crime for storage , the investigating judge has to be maintained
seizure if they are already acquired clues and evidence about the criminal liability and
seized prove disproportionate value to the income declared by the biased purposes
dell'imposte income or economic activity carried out at the time when it was the seizure.
In this case the proceedings is solely to determine the conditions to impose confiscation.
In the event of death prevented, the process for the application of confiscation continues in
against the heirs or legatees. ".


Art.
26 (Amendments to Article 28 of Law 96 of June 29, 2005)

1. Article 28 of Law 96 of June 29, 2005 as amended shall read:

"Art. 28
(Legal Protection)

1. The members of the Executive Council, the inspectors, the direction and the
Central Bank staff are not liable for acts done or omitted in the exercise of the
Central Bank's powers and functions, or in compliance with the obligations and duties established in this law, if the acts or omissions
same will be made in good faith that in the absence of willful misconduct or gross negligence.
Civil actions for damages are brought against the Central Bank that provides
to the legal protection of the aforementioned subjects at each location, whether civil, criminal or administrative,
with right of recourse them, in case of final judgment that verifies the fraud or gross negligence
. This paragraph shall also apply to the staff allocated to the Agency Financial Information
.
2. The commissioners and members of the monitoring committee appointed by the Central Bank
accordance with Articles 79, 84 and 86 of Law 165 of 17 November 2005 and subsequent amendments are
liable, with the approval of the Supervision Committee of
civil action for compensation for damage caused in the performance of their care. 3
. Against the motivated refusal order permitting the civil action
proposition in the preceding subparagraph shall be permitted in judicial proceedings, for reasons of legitimacy and
merit, administrative courts, in the form and terms provided for in Title II of Law 28 June 1989 n
. 68, except for the possibility for the judge to derogate, under that
appeal, the provisions of article 18, fourth paragraph of the same law. In case of acceptance he
definitively the appeal the damaged is entitled to bring action for damages against
Central Bank in mind the upper paragraph 1. ".



Art.
27 (Amendments to the Decree of 30 May 2006 n. 76)

1. Article 23, paragraph 5, of Decree 76 of May 30, 2006 and subsequent amendments is so replaced
:
"5. The challenge for the violations is notified in accordance with Article 17, paragraphs 1 and 2
of Law 29 July 2013 n. 100. For persons residing abroad, the notification is
intends validly effected at the address that the person not resident in the territory has
obligation to elect the Republic of San Marino on recruitment of 'assignment, giving

timely communication to the Central Bank. ".
2. Article 74, paragraph 6, of the Law 92 of June 17, 2008 and subsequent amendments is replaced
:
"6. The challenge for the violations is notified in accordance with Article 17, paragraphs 1 and 2
of Law 29 July 2013 n. 100. For persons resident abroad shall then
validly effected intends at the address that the person not resident in the territory has
obligation to elect the Republic of San Marino on recruitment of ' assignment, giving
timely notice to the Agency. ".




Art.
28 (Amendments to the Act 165 of November 17, 2005)

1. Article 79, paragraph 6, of the Law 165 of 17 November 2005 and subsequent amendments shall be amended
:
"6. The Supervisory Authority defines the requirements to assume the office of Commissioner or
member of the Supervisory Committee. Except as provided in the following period, the Authority to appoint Supervisory
to the office of Commissioner or member of the Supervisory Committee
free professionals registered to the Bar and Notaries of the Republic of San Marino and / or
Order of Chartered Accountants of the Republic of San Marino.
If there are specific duly motivated needs and circumstances and with the approval of the
JRC, the Supervisory Authority may appoint independent non-resident professionals
in the Republic of San Marino. ".
2. Article 86, paragraph 5, of the Law n.165 / 2005, as amended is hereby amended as follows:
"5. Except as provided in the following period, the office of the liquidator or
member of the Supervisory Committee shall be appointed free registered professionals
Order of Lawyers and Notaries of the Republic of San Marino and / or Order
of Chartered Accountants of the Republic of San Marino. Where there are specific needs and
duly justified circumstances and with the approval of the JRC, the Supervisory Authority has the power to appoint
independently non-resident professionals in the Republic of San Marino. ".

Art.
29 (Amendments to the Chief Executive Decree 77 of May 19, 2014)

1. Article 23 of Delegated Decree 19 May 2014 n. 77 is added the following paragraph:
"3. The parties which have interposed court actions referred to in paragraph 1 shall provide,
penalty of forfeiture of the appeal, the judicial tax payment before the hearing of
discussion. ".


Art.30 (Extension of terms)
1. The terms of Article 31, paragraph 2 of the Decree - Law 98 of July 25, 2013 are extended to 31 October 2014.



Art.31 (Regulations for admission to the qualification at the Vocational Training Centre for
external candidates)

1. They are eligible to take the qualifying examination held for the postgraduate program, at the end of
Three-year basic training at the Vocational Training Centre, of which
Decree Law 10 May 2011 n . 78 and subsequent amendments, the external candidates who are
under the following conditions:
a) are in possession of middle school and have completed their compulsory schooling;
B) provide evidence of having carried out experiences or training courses or work consistent,
in duration and content, with those provided in the teaching of the qualification course for
who is required to support the ' exam.
2. The experience of vocational training or work should be referred to the specific
Training Course: in particular, the work experience should consist of an
which includes not only the executive, which must be the appropriate
declaration of the employer.
3
. The application must be addressed to the Vocational Training Centre, accompanied by
all required documents by January 31 of the year in which the external candidate requires
take the exam. The candidate is required to pay a registration fee at the time of
submission of the application and, if being admitted to a share in the form of lump-sum refund
expenses, the amounts of which are determined by resolution of the State Congress.
4. The Class Council will examine the dossier, referred to in point b) of the first paragraph of
, in its first meeting and decides whether admission to the qualification, with the ability to establish evidence
d ' additional examination of the matters set forth in the teaching
qualifying course for which you are applying to take the exam but not provided for in the third year of the course
.
5. Those who are in possession of diplomas which provide three or five years of study or

Professional qualification certificates, are exempt from taking the exam in the subjects common of which
to Rules 25 May 2011 n. 6.


Art.
32 (Entry into force)

1. This Law shall enter into force on the fifth day following that of its legal publication
.


Our Residence, this day of September 19 2014/1714 dFR



THE CAPTAINS REGENT
Valeria Ciavatta - Luca Beccari


THE SECRETARY OF STATE FOR INTERNAL AFFAIRS

Gian Carlo Venturini

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