Law 150 Of 21 December 2012 "state Forecasting Financial Public Corporations For The Financial Year 2013 And Accounts 2013/2015 Recurring"

Original Language Title: Legge 21 dicembre 2012 n.150 "Bilanci di Previsione dello Stato e degli Enti Pubblici per l’esercizio finanziario 2013 e Bilanci Pluriennali 2013/2015"

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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
We promulgate and send for publishing the following ordinary law approved by the Great and General Council
its meeting on 21 December 2012:

LAW 21 December 2012 Ranked # 150


Art.1 (State Budget)

In accordance with Article 18 of Law 18 February 1998 n. 30 is approved, in terms of
competence, the State Budget for the financial year 2013 (Appendix "A"):

been forecasting an Entrance Title 1-Tax revenues € 408,679,400.00
Title 2-Revenue extratributarie € 71,746,416.00
Title 3-Alienation, depreciation of assets
and debt repayments of € 1,261,000.00
Title 4-Revenue from power of mortgages € 31,423,485.01
Title 5-Matches around € 30,806,000.00
General Total Revenue € 543,916,301.01

forecast for Output State Title 1-Ongoing charges € 478,244,756.91
Title 2-Capital expenditures € 26,747,750.00
Title 3-repayment of loans € 8,117,794.10
Title-4 Matches around € 30,806,000.00
General Total Expenses € 543,916,301.01

Art.2 (Budget estimates dell'AASFN)

A partial derogation of the provisions of paragraph 6 of Article 4 of Law 188 of December 5
2011, the Autonomous State Philatelic Numismatic Company's transformation of the Office
Philatelic Numismatic, expected in 'Article 19 of Annex a of the Act, will be at
from the financial year 2014 carried out the necessary technical adjustments - accounting required
to the passage of accounting management and asset values ​​dall'AASFN all' Room
. In view of the above in accordance with Article 18 of the Law of 18 February 1998
n. 30 is approved, in terms of expertise, the company forecast of Autonomous State Philatelic Numismatic
Budget for the financial year 2013 (Appendix "B"):

been forecasting an Entrance Title-1 Current revenues € 5,227,000.00
Title 2-extraordinary Revenue € //
Title 3-Capital movements € 366,698.86
Title 4-Special Accounts € 19,210,000.00
Title 5-Matches around € 946,000.00
General Total Revenue € 25,749,698.86

forecast for Output State Title 1-Ongoing charges € 4,207,000.00
Title 2-Outputs capital € 466,698.86
Title 3-Capital movements € 920,000.00
Title 4-Special Accounts € 19,210,000.00
Title 5-Matches around € 946,000.00
General Total Expenses € 25,749,698.86

The Congress of State is authorized to provide all'AASFN advances also in periodic
to account on the basis of annual special agreement, which must be defined
program of philatelic and numismatic for 2013, the its estimated cost,
and the premium collection agreed for the sale of philatelic and numismatic values.
The AASFN is authorized to collect on behalf of the Treasury Department and the State Administration of Post
proceeds from the sale of circulating coins and
stamps for postal use at face value, with the 'obligation to provide at least quarterly to
payment to the Treasury of the sums collected, to be charged on sections 940 and 950 of the
State Budget.
It remains responsible for the financial year 2013 all'AASFN the management of phone cards
emissions, including all the related loading and accounting.
The provisions referred to above are applicable until the transformation
dell'AASFN the Office Philatelic Numismatic provided for in Article 19 of Annex A of
Law 188 of December 5, 2011.

Art.3 (Budget estimates dell'AASLP)

In accordance with Article 18 of Law 18 February 1998 n. 30 is approved, in terms of
competence, the balance of the Company's forecast of Autonomous Public Works
State for the financial year 2013 (Appendix "C"):

been forecasting an Entrance Title-1 Current revenues € 17,441,000.00
Title 2 and balance sheet Revenue € 5,000.00
Title 4-Special Accounts € 900,000.00
Title 6-Matches around € 12,973,000.00
General Total Revenue € 31,319,000.00

estimates of Output

Title 1-Ongoing charges € 10,600,000.00
Title 2-Extraordinary Expenses € 6,600,000.00
Title 3-Capital expenditures € 246,000.00
Title 5-Special Accounts € 900,000.00
Title 6-Matches around € 12,973,000.00
General Total Expenses € 31,319,000.00

Art.4 (Budget estimates dell'AASS)

In accordance with Article 18 of Law 18 February 1998 n. 30 is approved, in terms of
competence, the balance of the Autonomous State Company Forecast for Public Services
the financial year 2013 (Appendix "D"):

been forecasting an Entrance Title-1 Current revenues € 70,372,000.00
Title 2-Capital movements € 6,050,000.00
Title 3-Special Accounts € 124,570,000.00
Title 5-Matches around € 3,408,856.00
General Total Revenue € 204,400,856.00

forecast for Output State Title 1-current outputs € 63,025,000.00
Title 2-Capital movements-Capital expenditures € 7,889,000.00
Title 3-Special Accounts € 124,663,000.00
Title 4-Extraordinary Expenses € 500,000.00
Title 5-Matches around € 3,408,856.00
General Total Expenses € 199,485,856.00

In compliance with the law 30 October 2003 n. 147, part of all'AASS
transfers for 2013 the Congress of State is authorized to provide the Company the same
€ 1.000.000,00 on 01/05/2501 Chapter "Charges AASS for Sewer Service "and € 500,000.00 on 2-5-6431
chapter" of AASS endowment Fund for investment Services Sewers ".
The Autonomous State for Public Services is authorized for the financial year 2013
, to use its reserves up to € 6,050,000.00 be allocated to funding of the planned works
investment, including those relating to investments made on behalf of the State
whose expenses are charged to dell'AASS

Art. 5
(Energy transport of Natural Gas)

The delegate decree referred to in Article 29 of Law 200 of 22 December 2011, to be issued within
February 28, 2013, will also provide for the application from a person who has benefited from the
carriage during the ' year 2012.

Art. 6
(Energy Trading)

In order to limit the risk arising from energy trading the Autonomous State
for Public Services shall take all appropriate measures to contain risk, including
compliance with procedures and the establishment of a Committee on the risk control, and follow the best practices
applied internationally by energy operators.

Art.7 (CONS of Budget)

In accordance with Article 18 of Law 18 February 1998 n. 30 is approved, in terms of
competence, the forecast balance of the National Olympic Committee of San Marino for the financial
2013 (Appendix "E"):

been forecasting an Entrance Title 1-ordinary Revenue € 4,500,000.00
Title 2-extraordinary Revenue € 610,000.00
Title 3-Revenue € 240,000.00 several
Title 4-Login capital CONS € 50,000.00
Title 5-Matches around € 132,000.00
General Total Revenue € 5,532,000.00

forecast for Output State Title 1-Ongoing charges € 4,852,500.00
Title 2-Extraordinary Expenses € 495,000.00
Title 3-expenses not allocable € 2,500.00
Title 4-Capital expenditures € 50,000.00
Title 5-repayment of loans € //
Title 6-Matches around € 132,000.00
General Total Expenses € 5,532,000.00

The Congress of State is authorized to provide advance payments for the contribution for the year 2013
€ 4.550.000,00 to CONS for in Article 8 of Law 13 March 1997 n.32.
The transfer of responsibilities to the Multieventi Sport Domus CONS
under Article 61 of Annex "A" of the Law n. 188/2011 will take place during the year 2013
after completion of the necessary technical requirements - accounting necessary for the passage of the management accounting from the State to CONS

Art.8 (ISS Budget)

In accordance with Article 18 of Law 18 February 1998 n. 30 is approved, in terms of
competence, the Institute for Social Security Budget Forecast for the financial year 2013
(Appendix "F"):

been forecasting an Entrance Title 1-Financing welfare activities
Health and Socio Sanitaria € 81,668,000.00
Title 2-financing social security activities € 190,630,000.00

Title 3-Revenue from administrative activities,
technical and general services € 17,472,000.00
Title-4 Revenue arising from the sale
assets of € 105,000.00

Title 5-acquisition financial resources € 24,229,000.00
Title 6-Matches around € 14,696,000.00
General Total Revenue € 328,800,000.00

forecast for Output State Title 1-current outputs € 310,954,000.00
Title 2-Outputs capital € 3,150,000.00
Title 3-Repayment of //
Title-4 Matches around € 14,696,000.00
General Total Expenses € 328,800,000.00

Pursuant to and the effects of Article 26, third paragraph, of Law 20 December 2002 n. 112, the
Congress of State is authorized to provide the Institute for Social Security, for the year 2013,
an endowment fund for health care and for the financing of social and health service | || attributable chapter on 1-10-4590, in the amount of € 67,000,000.00.
The flat-rate recovery borne ISS related to pensions paid in shares
correlation to the Law March 8, 1927 # 7 of Chapter 1080 is established at 10%
amount recorded on Chapter 1-3 -2670.
Any charges referred to Decrees 20 May 1996 numbers 48 and 49 for the year 2013 Financial
are posted on the Cap. 01.03.2490 or on 01.03.2470 and 01.03.2480 chapters.

Art.9 (Budget Estimate University Studies)

The transfer in favor of the University of Studies for the year 2013 as a contribution
state for operating expenses amounted to € 1,493,290.00.
In accordance with Article 18 of Law 18 February 1998 n. 30 is approved, in terms of
competence, the Budget of the University for the financial year 2013
(Appendix "G"):

been forecasting an Entrance Title-1 Current revenues € 5,799,030.00
Title 2-Capital revenue € 154,000.00
Title-4 Matches around € 750,000.00
General Total Revenue € 6,703,030.00

forecast for Output State Title 1-Ongoing charges € 5,800,030.00
Title 2-Charges Capital € 153,000.00
Title 3-Matches around € 750,000.00
General Total Expenses € 6,703,030.00

Art.10 (Budget estimates Autonomous State of Centrale del Latte)

In accordance with Article 18 of Law 18 February 1998 n. 30 is approved, in terms of
competence, the balance of the milk for
Central Autonomous State Company forecasting the financial year 2013 (Appendix "H"):

Total Revenues € 2,678,478.00 € 2,652,124.00

Total costs Net profit expected € 26,354.00

Art.11 (Budget Authority for Civil Aviation and Maritime Navigation)

In accordance with Article 18 of Law 18 February 1998 n. 30 is approved, in terms of
competence, the Budget Authority for Civil Aviation and Maritime Navigation
for the financial year 2013 (Appendix "I")

been forecasting an Entrance Title 1 - Revenue Ordinary € 331,000.00
Title 2 - Extraordinary Revenue € //
Title 4 - Capital Movements € //
Title 5 - Matches Giro € 45,350.00
General Total Revenue € 376,350.00

forecast for Output State Title 1- Ongoing charges € 315,500.00
Title 2- Expenses in Capital Account € 11,000.00
3- title of Capital Movements € 4,500.00
Title 4 - Matches Giro € 45,350.00
General Total Expenses € 376,350.00

Art. 12
(of the Games Ente State Budget)

In accordance with Article 18 of Law 18 February 1998 n. 30 and Article 10 of Law 27 December 2006
143, is approved, in terms of competence, the balance of the Ente Forecast for the fiscal year 2013 State Games
attachment ( "L "):

been forecasting an Entrance Title 1 - Revenue Ordinary € 233,000.00
Title 2 - Extraordinary Revenue € //
Title 4 - Capital Movement € //
Title 5 - Matches Giro € 26,800.00
General Total Revenue € 259,800.00

forecast for Output State Title 1- Ongoing charges € 226,000.00
Title 2- Expenses in Capital Account € 5,000.00
3- title of Capital Movements € 2,000.00
Title 4 - Matches Giro € 26,800.00
General Total Expenses € 259,800.00

Art.13 (multi-annual financial reporting)

In accordance with Articles 2 and 34 of Law 30 of 18 February 1998 are approved, in terms of
competence, the following multi-annual budgets for the 2013-2015 triennium:

1) Multi-annual State Budget (Attachment "M");
2) Multi-year financial statements of the Company Autonomous State Philatelic-Numismatic (Appendix "N");
3) Multi-year financial statements of the Company Autonomous State for Public Works (Annex "O");

4) Multi-year Budget of the Autonomous State Company for Public Services (Annex "P");
5) Multi-annual Financial Statements of the San Marino National Olympic Committee (Annex "Q")
6) Multi-annual Financial Statements of the Institute for Social Security (Annex "R");
7) Multi-annual Financial Statements of the University (Appendix "D");
8) Multi-year Budget Authority for Civil Aviation and Maritime Navigation (Annex
9) Multi-year Budget Entity of the Games State (Annex "U").

Art.14 (Financial Provisions on State Budget)

With the approval of the financial statements, shall be considered automatically approved and committed the
compulsory expenditure due to the salary costs of personnel, for the
mortgage amortization installments, interest and related expenses, as a result of 'execution of contracts or
law, as per the attached "V".
In order to rationalize and contain public expenditure in view of the indications
highlighted by international bodies, confirmed all the provisions contained in the
Law 18 February 1998 n. 30 and the Regulation of Accounting in particular
power-up and maintenance in the financial statements of arrears. In particular maintaining a
budget after the deadline provided for in Article 67 of Law no. 30/1998 of the residual liabilities relating to prior years
will be, by the Administrations of the Broader Public Sector
, careful consideration.
As of the closing of the current financial year are hereby repealed the provisions of
Article 5, paragraphs 2 and 3 of Law 18 July 2012 n. 85, without prejudice to the obligations already taken
to third parties in the course of this year.
For administrative and management purposes, the State Congress, with special regulations, will define
spending power between the Secretary of State in relation to the political powers established by
Great and General Council at its meeting on 5 December 2012 by Resolution No. . 2.
Pending the definition of a departmental placement of the chapters relating to the Health and Social Security the same
remain inserted in the Address Book 223 "(Ex Department)
Health and Social Security" located in Section 10 - Organizational Unit of Extra Departmental | || State Budget. The administrative and accounting functions on the same chapters are attributed
to the Director of Finance and Budget Department.

15 (Revision of Public Expenditure)

In line with the policy objectives set out in Annex Z of the Law 22 December 2011 n
. 200 and in order to effectively support a process of effective reduction of public spending
has authorized the State Congress to start from the month of January 2013
a process of analysis and review of the overall expenditure:
- Public Administration;
- Bodies of the public sector;
- Societies and organizations participated by the State;
- The companies and organizations that even if they are not invested by the State benefiting from investments or
public direct or significant indirect contributions in order of their balance economic
/ asset.

The process referred to in the previous paragraph shall be entrusted to a special technical group formed by
a maximum of five members selected from among members of the public and private sectors have the appropriate
experience in accounting, administrative and management control , of which three
are appointed by the State Congress and two by the Great and General Council, one of which indicated
by the majority and one from the opposition. The appointment decision of the Council Great and General
may also provide any remuneration for all members of the Technical Group.
The analysis is aimed at the detection of excess areas,
inefficiency and inconsistency of the expense and must be able to exert:
- the analysis of the management and administrative processes;
- The analysis of the mode of management and provision of services;
- The analysis of the forms and contribution measures in different ways to the private sphere.
Based on the results of the analysis referred to in the previous paragraph, by 31 May 2013
Technical Group will highlight the critical situation, the extent thereof and propose
corrective interventions, presenting a report to be submitted to '
attention of the Council Great and General.
The Congress of State, on the basis of the spending review process referred to in this article
, formulate and submit to the Great and General Council for its approval, a plan executive
of the expense reduction approach embracing
the implementation of the necessary rules and procedures.

Where the effects of the audit does not permit effective cost-saving
consistent with the objectives of the aforementioned attachment Z of Law 22 December 2011 n. 200, the
State Congress has pledged to propose under bedding
budget cuts necessary to achieve these objectives.

Art. 16
(Transparency supply contracts and service assignment)

By 30 June 2013, the Congress of State has agreed to undertake a project of
publicity and transparency of contracts for goods and services between government and the private
enlarged or will be made available a site Internet where citizens, through free
authentication, can occur in a clear and orderly for Ente, type of service and supply
, the award of contracts for goods and services among the wider public sector
and individuals.

Art. 17
(AASLP works Programs)

As part of the appropriations provided in the Chapter 05/01/2605 "Endowment Fund AASLP
interventions for leasehold" and Chapter 2-5-6440 "of AASLP Endowment Fund for investments
" , is the sole responsibility of the State Congress to define the execution of public works
and interventions which must provide - directly or indirectly - the Company
Autonomous State for public works.
On the chapters referred to in the first paragraph are also charges expenses for the design
works and interventions defined by the State Congress.
On 2-5-6440 chapter, also recorded expenses related to steps aimed at
improve safety and health in the workplace to implement article 10 of the Decree of 27 September 2002
n .92.
The ordinary and extraordinary maintenance, of public works and infrastructure
, financed by the appropriations respectively on 05/01/2600
chapter "of AASLP Endowment Fund for routine maintenance expenses" and chapter 2-5-6444
"of AASLP endowment Fund for extraordinary maintenance fees" are performed in the

Than the defined annual programming dall'AASLP in agreement with the Secretary of State
for the Territory and the Environment, Agriculture and Relations with the AASLP
The State Congress has the provision of monthly dues of the
Fund appropriation allocation for manpower due to the aforesaid Company, referred to 5.1.2590 and 2-5-6443 chapters.
As part of the appropriation foreseen for the year 2013 on Chapter 2-5-6440 "Fund
supplied AASLP for investments" for € 400,000.00 for interventions for the protection and management of the Centre
Town of San Marino and Mount Titano.

Art. 18
(Digital Agenda)

In order to achieve the objectives set in Agenda European Digital gives mandate
evaluated under the development table the establishment, through appropriate legislation, of
Agency for Digital Development , supporting the short and long-term national strategy to accelerate
develop the digital infrastructure, and promote the spread on land use national
of technologies, services and digital processes.
In order to pursue the priority objective of the modernization of relations between
public administration, citizens and businesses, this Agency will put in place measures aimed at coordinates:
• encourage the development of demand and supply of innovative digital services ;
• encourage citizens and businesses to the use of digital services;
• promote growth of appropriate industrial capacity to support the development of products and innovative services
The work of this Agency should contribute to the development of San Marino in the direction of smart
Community / City, in line with the development of international realities, with a view
optimization, through new technologies, processes
management and communication to the citizens.

Art. 19
(Funding of Parties and Political Movements)

A partial derogation of Article 2 of Law 170 of 23 November 2005, for the year 2013
State contribution to be granted to Parties and Political Movements amounted to € 1,204,217.04 is reduced || | the extent of 10% and is therefore determined in € 1,083,795.34. The aforesaid sum is
entry on chapter 01/02/1450.

20 (Distribution of funds and allocation of reserves to Township Councils)

The State Congress has reserved the right to proceed, at the proposal of
Castle Juntas, the allocation of funds between chapters 1-2-3810 "Checks to Township Councils" and 2-2-

7280 "Quote Juntas contribution Castle intended for the purchase of assets".
For the purposes of Article 29 of Law 22 of 24 February 1994, the AASLP
is authorized to make available to the Township Councils the sum of € 410,000.00 to be charged on the relevant chapters of the Budget
Company same.
E 'set up a permanent discussion table between a delegation of the State Congress, formed by
Secretaries of State with responsibility for Finance, territory and relations with the castle arrived,
and Township Councils on programming public works which will be
met at least once a year by the end of October.

Art. 21
(Chamber of Commerce Financing)

Notwithstanding the provisions of Article 3 of Law 71 of May 26, 2004, the financial contribution
in favor of the Chamber of Commerce for Financial 1'esercizio 2013 it is set in
€ 100.000,00 with the posting on the chapter 1-4-3755 "Financing Chamber of Commerce (Art. 3,
Law 71/2004)".

Art. 22
(Mortgage tie)

And 'allowed the lighting of a mortgage balance of the Budget deficit for 2013
up to the amount of € 31,423,485.01.

23 (Acquisition of funding and liquidity management measures)

The Congress of State is authorized to enter into loan agreements with leading
Credit Institutions and / or bodies of the public sector for the provision of cash advances preliminary
power of the mortgage balance the financial year 2012 and to make up for
any temporary cash deficiencies in accordance with articles 30 and 31 of Law 18 February 1998 n
Chapter 30. On 03/01/2760 "Interest expense on loans, advances and overdrafts
" charges are the financial costs for the year 2013 related to cash advances
pursuant to subsection that comes before.
A partial exception to the provisions in Article 19 of Law 20 December 1990 n. 156, the provision of active
results of the financial year 2011 of the funds' management
pensions are returned from the financial year 2014 seconds
a three-year allocation plan. For the purpose of ensuring the "Management Provisions Pension Fund"
adequate profitability to active results in 2011 it is allocated an amount of € 500,000.00 for the financial year 2013 on the
cap. 1-10-4707 "fixed amount Charges Fund Management
provision Pensions". Based on the reserves plan it will be adjusted
for the years 2014, 2015 and 2016 the amount of the aforementioned provision.

24 (Establishment of a public financial institution)

It 'empowered the Congress of State to prepare and submit to the Great and General Council
, by 31 March 2013, a bill for the establishment of a financial institution in which the public
give the available assets of the State for the purpose of its management more efficient and profitable
and on the basis on which the institute may acquire
financial means to support the development of the economy and the financial needs of the state.
The financial institution referred to in the previous paragraph will have to operate in the form of joint stock company
a full state participation, with a lock-up of the units, and its charter
and the statute will be defined by a specific provision of law.
The acquisition of financial means from the Institute may take place through transactions
securitization of public assets available in it conferred, which must be
authorized by specific decrees. For each operation, the said decrees will have
identify tangible and intangible properties used to satisfy the rights of security holders
or grantors funding. The assets covered by the
securitization constitute equity separate from that of the company and from that relating to

Any other operations. On the separate assets, no action by any other creditor
by holders of securities issued by the company or by the grantors loans.
The State as guarantor for the repayment of the securities issued by the company, the funding which it might
contracts and for the payment of interest.

Art. 25
(Convenzionamenti for subsidized loans)

The Congress of State is authorized to have an agreement, in 2013, with the Credit Institutions
available for the provision of soft loans provided for the following items, to the extent they

expected, with allocation of the costs resulting from the State, even for previous loans,
on relevant items of expenditure:
a) subsidized Convenzionamenti for Agriculture referred to Read March 11, 1981 n. 22:20
September 1989 n. 96 up to the total amount of € 2,000,000.00;
B) subsidized Convenzionamenti for students of Law 21 January 2004 n. 5 and the Decree
Managing October 2, 2009 # 139 up to the total amount of € 155,000.00;
C) subsidized Convenzionamenti for the Funded Construction of Law December 15, 1994
110, as amended and supplemented up to the amount maximum of €
D) subsidized Convenzionamenti to eliminate architectural barriers in Article 154 of the Law
19 July 1995 n. 87, up to the total amount of € 250,000.00;
E) subsidized Convenzionamenti businesses for Research of Law 27 January 2006 n.
19 and the Chief Executive Decree 1 December 2006 n. 126, modified with Delegated Decree 20 December 2007
n. 126 and Chief Executive Decree 10 March 2008 n. 44, up to the amount
total of € 5,000,000.00;
In order to rationalize in a single instrument supporting interventions in credit to enterprises
has authorized the State Congress to reform and unify with delegated decree by
issued within March 31, 2013, regulations in under Law 13 December 2005 n. 179
"subsidized Convenzionamenti for tourism sector interventions - commercial", the Law 28 January 1993 n
. 13 "subsidized Convenzionamenti for enterprises" and the law 3 August 2009 n.
109 "Facilitated Credit outstanding in support of economic activities" and their subsequent modifications
. In this regard, the Congress of State is authorized to have an agreement for the year 2013
with the Credit Institutions available up to the total amount of 15,000,000.00 €
. The burden of the State for the contribution on interest charges relating to
funding referred to in this paragraph will entry on 2-4-7226 chapter "Contribution
on interest and royalties account for actions to support economic activities".
According to Article 9 of the law 3 August 2009 n. 109 on Cap. 2-4-7227 "
Contributions in interest account and account fees for Facilitated Credit outstanding in support of economic activities
(Law no. 109/2009)" is allocated for the year 2013 l 'amount of € 1,800,000.00
related to the charges pertaining to the authorized funding.
On 2-4-7225 chapters "interventions Financing tourism sector - commercial" and 2-4-
7220 "Contribution in c / to interest on subsidized loans to enterprises (L.13.11.85 139 - L . 01/26/93 n.
13 - L.19.3.96 n. 35) and financial incentives under Art. 6, Law n.134 / 1997 "continue to find
indictment charges related to previous loans.
In order to promote the recovery and development of Historical Centers and Nuclei,
of buildings of great historical and cultural interest as well as the environment of the artifacts located in the UNESCO Site
Managing the effects of decree May 5, 2010 n. 86 and the Chief Executive Decree 87 of May 5, 2010
shall be extended to 2013; for that purpose, the deadline for submitting applications for the
enjoyment of the benefits provided therein is established on 30 October 2013.
The budget chapter on 2-5-6640 "Contribution paid by the State on || | interests and loans for the recovery of Historical Centers and Nuclei "is likewise aimed at financing the residual

Insurance benefits and subsidies from the State interest on the previous loans to provide
restoration of the historical core of Montegiardino.

Art. 26
(actual Transparency Beneficiaries Effective Banking and Financial System)

Actual Beneficiaries with their respective shareholdings of the Company Banking and Financial
San Marino will be published on the official website of the organization of which I am

Art. 27
(Promotions and incentives in the energy sector)

On 2-5-6435 chapter called "Fund for interventions aimed at energy saving, water
, the production of energy from renewable sources and the containment of pollution sources
" is planned for the financial year 2013 a budget of € 350,000.00 tended to finance
a) the incentives provided in Article 2, paragraph 1, of the Chief Executive Decree 128 of 21 September 2009 and subsequent amendments
B) the additional costs referred to in Article 7, second, third and fourth of the Chief Executive Decree 25 June 2009
89 and subsequent modifications carried out by the Autonomous State for Public Services

C) charges relating to the recognition of incentives for the purchase of a low environmental impact
civilian vehicles to electric or hybrid power and the transformation of vehicles previously registered
. The share of the appropriation foreseen in the Chapter 2-5-6435
be allocated to this purpose amounts to € 125,000.00. The entity definition and types of incentives and
recognition mode thereof will be identified by delegated decree;
D) additional costs and charges related to interventions aimed at energy and water savings and
the production of energy from renewable sources laid down in Act 7 May 2008 n. 72 and related
implementing decrees.
In order to encourage the implementation of redevelopment building and
plant and promote the implementation of actions aimed at improving energy performance
of the existing housing stock, the effects of Chapter VII of the Decree Chief July 17
2012 84 shall be extended to 2013; for that purpose, the deadline for submission of applications for
enjoyment of the benefits provided therein is established on 30 October 2013.
Article 39, paragraph 7, of Law 72 of 7 May 2008 is replaced :
"7. The settlement of the plant with a power rating of 20 kW is possible only in urban areas
classified by Law 7 of 29 January 1992 and subsequent amendments such as Zone for
Services, Zone D, or Zone D1 Zone D2 . ".
In urban areas classified by Law 7 of 29 January 1992 which "Zone E:
agricultural areas", is only allowed the installation of photovoltaic systems "to" buildings with a power rating not exceeding 20
kW and photovoltaic systems integrated with innovative features,
as defined respectively in subparagraphs b) and d) of the first paragraph of Article 2 of Decree
Managing June 25, 2009 n.92 and subsequent amendments. The installation of photovoltaic systems
is not, however, permitted in the areas it included in the scope of the Natural Reserves and Natural Reserves
established integrals inside the "Areas Naturalistic Safeguard" in Article 31, of the | || 7/1992 Law.

Art. 28
(Extraordinary measures aimed at upgrading the energy efficiency of the existing housing stock)

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 the national
costs for energy supply; in line with the existing PEN forecasts and
implementation of their commitments under the UN Convention on climate change
, by 31 March 2013 shall be implemented by means of delegated decree the following interventions:
a) l ' unification and systematization in a single text provisions relating to the decrees implementing
and revision of Law 72 of 7 May 2008 in order to simplify the consultation
and to coordinate and harmonize the existing provisions with new provisions
in mind that will be introduced under letters of this paragraph;
B) the simplification of procedures and documents required for access to incentives
economic, fiscal and construction required by standard relating to energy saving;
C) the introduction of specific economic incentives grant targeted at improving
energy performance of building envelopes of existing assets, such as the realization of
thermo-coats, ventilated walls, green roofs or the replacement of windows;
D) the establishment of a register of companies qualified to the measures referred to in point
, to which the undertakings concerned will be able to access prior attendance of courses
specific training regarding the technical procedures of proper execution of assistance for
energy saving in construction, organized by the CFP in accordance with the associations of
E) the introduction of standards that facilitate the implementation of measures for the redevelopment of the overall energy
condo buildings, making it possible to implement these interventions
even without unanimous consent from the owners ;
F) the introduction of controls during construction, carried out systematically by the Offices of the State
on the implementation of the operations for incentives under the top step c);
G) the killing, to the extent of 50% of the cadastral income for tax purposes for
properties that have a winter energy performance class at or above the
Class B.

H) the establishment of a fee of purpose on atmospheric emissions from combustion of methane gas from
applied on civilian supplies of natural gas with the exception of the first consumer echelon
fulfill current tariff regulations.
With reference to the previous paragraph 1) point h) the revenue of the operating tax will go to financial
in part further increases in appropriations in article 49 paragraph 1 point b
) and partly the redevelopment of housing stock referred to in point
c) paragraph 1 of this Article.

Art. 29
(Miscellaneous provisions for the use of development funds)

The money spent on the cap. 01/01/1810 "Charges for the development of relations with the European Union
and the European Economic Area" 01/01/1825 "Expenses for initiatives related to the activities of
European and international organizations" and 1- 1-1970 "charges for international relations"
will be used to finance expenses related to training, counseling, scholarships and
agreements with external partners for the activities of specific studies and for the organization of conferences
both San Marino and abroad, to cover travel expenses and specialized staff hospitality,
to the collection of material and information.
The sums allocated in the budget year 2012 on 03.01.2305 Chapter "Initiatives and charges
for the promotion and development of the economic system" can be committed and used

Residual income in the year 2013 in order to give continuity to projects and / or partnerships already
initiated in the current and to be continued in 2013.

Art. 30
(Promotion and incentives for the tourism sector - commercial and consortium activities)

The funds allocated for the financial year 2013 on the Cap. 01.04.2396 "Fund for the promotion
and incentives for the tourism sector - commercial and consortium activities" are allocated as follows:
a) € 100,000.00 as a contribution of the State to the activities of the credit consortium
of the Republic of San Marino;
B) € 5.000,00 for contributions to trade associations for the purpose of the organization and
realization of courses for the professional training of operators in the market, referred
Article 20 of Law No 26 July 2010 . 130.

Art. 31
(Project San Marino Card)

On 03/01/2385 Chapter "of San Marino Card Operating Expenses" are set aside to
1'esercizio 2013 € 200,000.00 for the incurrence of operating costs,
improvement and promotion of San Marino project Card also in order to support the development of the tourism industry
- commercial.

Art. 32
(Extension extraordinary fiscal measures)

The special tax established by Article 50 of Law 194 of 22 December 2010 was extended to 2012.
income Because of the foregoing the additional tax to be levied by
the financial year 2013 it is applied at a rate of 15% net of the tax due for the year 2012.
are excluded from the base of the tax deductions made outright
and taxes in separate taxation. The tax is levied by 30 June
2013 under the statement of income
process 2012. In relation to the preceding paragraph shall continue to apply mutatis mutandis the provisions of Article 13
second, third, sixth, seventh, eighth and ninth paragraph, of the Law n.184 / 2011
well as that of Article 35 paragraphs 3, 4 and 5 of Law 200 of December 22, 2011.
In this regard the references of the above mentioned articles of the law to the year 2011 are intended
year 2012.
The minimum income tax referred to in Article 38 of Law 200 of December 22, 2011 is extended to 2013
income in the same manner and amount as provided herein.
Addition to the above Article shall continue to apply mutatis mutandis the provisions of Article 16 of
31 of Law Decree of 28 March 2012.
The extraordinary special charge on luxury goods referred to in Article 54,
first paragraph, point b) of Law 22 December 2010 n. 194, is extended to the year 2013 in the
measure contained in the statutory instrument to be adopted by 28 February 2013. This decree will
contain the indication of a range of objective exemption in relation to the good, as well
the tax liability of all the goods referred to in the said article 54 even if designated as
capital goods by the owner / possessor.

Art. 33
(Tax provisions in insurance)

And 'it authorized the State Congress to introduce delegated decree to be issued within

31 March 2013 a special tax regime for non-life insurance activity carried

In the Republic of San Marino and / or risk having to object legally
included in the territory of the Republic. The aforementioned tax regime must provide for the application of a withholding at source
outright to be applied on the premiums paid by insured persons to the extent
4% and determine the mechanisms to prevent the burden of the tax falls
on consumer incentives for reducing awards themselves.
It 'mandated also to state Congress chief by decree introducing:
• special provisions for segregation of assets of insurance companies and reinsurance
invested in the San Marino's financial sector, including the Funds assets | social security and social ||, and consequently to regulate the tax regime applicable to them;
• special provisions for Recoverability in the Republic of San Marino for damages of civil liability car
arising from micro-permanent disabilities.

Art. 34
(Taxation of cross-border work)

And 'authorized the State Congress is governed by appropriate delegated decree by
issued within March 31, 2013 the application system of tax relief to be granted to frontier workers
to be determined based on the difference between the amount San Marino tax
of the fiscal year to 2011 applied to the remuneration and the amount of
tax credit, related to the tax, recognized in the same year by the tax authorities of the country of residence
The relief provided for in the preceding paragraph may be granted only to workers with
gross annual wages less than or equal to EUR 30,000.00 and prior condition for recognition of the relief
is having submitted the tax return for the ' reference fiscal year in
country of residence.
The provisions referred to in this article and those of the related delegated decree
apply in respect of income in 2011 and may be extended to fiscal years 2012 and 2013 with specific
available on subsequent Read Budget or Budget Change.
The relief is paid by the employer with the recovery option from withholding
on employees operate as a withholding agent.
This Article repeals the provisions of Article 37 of Law 200 of 22 December 2011

Art. 35
(Value Added Tax)

The Congress of State is committed to submit by 30 September 2013 a proposal
legislation to introduce the indirect tax system of value added tax (VAT), in line with international standards and EU directives

Art. 36
(Set Extraordinary property tax)

A partial amendment of the provisions of Article 36 of Law 22 December 2011 n.
200, has authorized the State Congress to enact by 31 January 2013, the delegated decree
by that article of the law in order to vary the extent of the tax competence of the financial year
2012 which would enable total revenue of not less than
€ 10 million, while increasing the exemption profiles refer to real estate civil
dwelling place of actual residence of the taxpayer, those related to the real estate office operating | || actual economic and agricultural land activities. As well preceder the purpose of pursuing the goal
total real estate unit intended for residential purposes of the exemption of small and medium size

The tax as amended as a result of the preceding paragraph also applies to the tax year 2013.

With reference to the preceding paragraph, based on the results from the activity of spending
review referred to in Article 15 the amount of tax for the year 2013
will be further reduced in accordance with the budget balances .

Art.37 (Reporting obligations of corporate income from investments)

From the year 2012 is obliged to indicate this in their
of the personal income of the proceeds of the profits distributed by corporations, regardless of the profile of
taxability of the same.

Art. 38
(solidarity contribution)

To finance regulatory measures in favor of unemployed persons and
employees who are taking advantage of social safety nets, is introduced,
for the year 2013, a solidarity tax of 0.10% of the total gross income received by

Employees in any sector, except for an exemption-end amounted to €. 10,000.00.
These resources will be charged against the Cap. 2.4.7460 "Special Fund for Employment
interventions and containment of labor costs."

39 (Amendments to Art. 5 of the Decree 135 of October 27, 2003)

After paragraph 4 of Article 5 of the Decree of 27 October 2003 n. 135, as amended
Article 100 of Law 22 December 2010 n. 194, shall be inserted the following paragraph 5:
"The pleasure craft registered in the registers Authority for Civil Aviation and Maritime Navigation
under Article 4 of Law 164 of 30 November 2004 are
single tax exempt from performance for the import, when all of the following conditions
a) have a length in meters (m) equal to or greater than 10 meters, resulting from special | || from the shipyard or suitable declaration of conformity declaration issued by a technical body
authorized pursuant to that law;
B) are owned by foreign entities and are stationed outside the territorial waters of states
with which the Republic of San Marino has weapons agreements or port use for
of its business units recreation;
C) the foreign operator has signed an agreement with the CAA MNA SMR to apply a specific tariff
for craft with the characteristics listed above. ".

Art. 40
(Extraordinary Tax treatment of operating losses for the financial sector)

Notwithstanding the provisions of Article 21 of the law 13 October 1984 n. 91 and subsequent
modifications and integrations, the person referred to the Law 17 November 2005 n. 165, for the losses accumulated tax
relative to 2009-2012, can opt for the full reporting (100%)
them without any time limit, provided that the option is exercised later || | no later than 31 March 2013.
For the exercise of the aforementioned option, the parties involved will have to pay a tax of 1.5% substitute
to be calculated on the total amount of accumulated losses for the period || | aforementioned, net of the amount already used under the legislation currently in force.

The substitute tax referred to in the preceding paragraph shall not be subject to
compensation and will be paid in full by the deadline for exercising the option. With
Payment is perfection exercising the option.
The tax losses carried forward pursuant to this provision may be scomputate
by tax income of subsequent tax periods in the amount of maximum 60% and above
, until their complete use, compared to other any tax losses in the periods subsequent tax
that may be employed within the limits of the remaining 40% according to the ordinary
If the option is exercised in accordance with this provision, and notwithstanding the
provisions of paragraph 1 of article 47 of Law 13 October 1984 n.
91 and subsequent amendments and additions (Deadline for notification of assessment), in respect of periods
tax of 2009-2012, the deadlines for notification of assessment are
postponed by two years.
If there is less recognition of tax losses are the object, in
application of the ordinary tax rules, the substitute tax paid by the corresponding
taxpayer will be considered as a general advance payment of future income
will become final in the year in which the adjustment it.
The maintenance of the benefits of this provision, in the event of extraordinary operations
merger / spin-off company involving the stakeholders, shall be subject to questioning
quote under Decree Law 26 October 2010 n. 172.

41 (Amendments to the Act 17 November 2005 and 165 of the Law 92 of June 17, 2008 and the Law
February 23, 2006 n.47 and subsequent amendments and additions)

After paragraph 4 of Article 52 of Law 165 of 17 November 2005 and subsequent amendments and additions
The following paragraph 5 is added:
"5. Acts of movement of goods and the subject of the assignment rights under paragraphs earlier
, include a statement of the publication reference. "
And 'authorized the State Congress to reform by delegated decree
regime of administrative pecuniary sanctions of competence of the Central Bank and Financial Intelligence Agency
also in order to make the application of sanctions more gradual

To the seriousness of the violation and redefine the system of actions. The predicted
proceeding must also clarify the principles on which the responsibilities of the governing bodies must comply

Art. 42
(VR payment in favor of taxpayers registered in the register)

The paragraphs 2 and 3 of Article 1 of Law 23 May 2007 n. 44 (Orders of payment for
persons entered on the rolls) are amended as follows:
2) "In relation to the previous paragraph, the Treasury Department, at the request of the Department
Esattoria, directly corresponds to the debt sums of defaulting on credit, already liquidated
taxpayers by the State and bodies of the broader public sector by means of payment
order, up to the competition of its debt to enrollment in the role
plus interest, penalties and expenditures required by law, the date of his application;
Treasury Department also corresponds to the taxpayer any remaining credit, net of amounts paid to the debt
3) After successful payment of the sums, the Department Esattoria
is bound to give notice to the taxpayer of the extinction of the whole or part of the debt. ".
Article 9 of Law no. 174/2004 is amended as follows:

"It's further appeal to the enforcement actions through written request to the Commissioner of Law
by the debtor or the third party that claims rights over the seized assets, within 30 days from the date of seizure
The debtor may file an opposition in the execution phase only if:
- detects violation of the rules that establish to seizure of assets;
- Detects formal irregularity of the enforcement order or notification.
The decision on the opposition takes place in accordance with Article 5 of the Law 30 April 2002 n.
59. ".

Art.43 (Comparison of Economic Development on the table)

Considering Article 24 of Law 200 of 22 December 2012, the Multi-year Strategic Plan of the Economic
Sammarinese System Development is the goal of a shared perspective, it assumed
as a strategic value by the political forces, to manage the complex process of transition
San Marino system and set the new conditions and the characters of the development with the broader and
responsible contest contributions. The importance assumed by the international relations, by
evolutions of the European position in the country, and in particular the strategic level of maximum
priorities of bilateral relations with the Italian Republic, are to be regarded as the context with which harmonize
growth and the country's future. In this journey is essential
involvement of social and economic representatives, and the search for a reasonable level of sharing between
political forces, in political and institutional environment more appropriate and adapted to the complexity of the
step. The strategic vision and the concrete planning require careful supervision, permanent
, representative and authoritative in order to transform into deeds and statements made
And 'it authorized the State Congress to start a discussion table -
open to contributions from the world of politics, economic and trade unions forces -
engaged in the formulation of proposals for the elaboration within April 30, 2013 of a multi-year strategic plan
economic development.
The proposals that emerge from the comparison table will be submitted to the Great and General Council
for their consideration.

44 (Provisions on public employment)

The provisions of Articles 75 and 76 of Law 22 December 2010 n. 194 and the Decree
Chief January 31, 2011 No. 19 are also applied in the year 2013 with the power of the Congress of State
to integrate the provisions of the said Decree, if deemed necessary also in respect of
results of the spending review.
The employee of the public sector that in 2013 the requirements of mature
paragraph 4 of Article 6 of Law no. 157/2005 shall be retired or resigned from the service to make
On the first day of the month following the vesting requirements.
This provision shall not apply with respect to the health of the Institute managerial staff for the
Social Security, for which the occurrence of such conditions, retirement is
subordinated by special reasoned decision of the Executive Board general ISS.
The expenditure authorizations related to the transfer and the extension of professional assignments, consulting
and collaboration imposed on financial statements of the Broader Public Sector Organizations and

Of Companies Autonomous State are approved by the competent organs of the Entities and Companies
Autonomous same following the acquisition of binding opinion of the State Congress.
The congressional resolution by which it formalizes the above opinion
expressly indicates the amount of the expenditure of the authorization procedure.

For the purpose of extending the legality of acts of expenditure referred to in the third paragraph of
this Article, Article 107, third paragraph, letter d) of the law 18 February 1998 n.30 is so || | replaced:
"d) the resolutions of the bodies of the public sector and Autonomous Companies
State on the design and implementation of works and installations, the acquisition of equipment and other assets as well
at the option of appointing, consulting and
partnership worth more than the limit set by the Accounting Regulations; "
the directors, managers and employees of the bodies of the public sector and the Autonomous Companies
State are personally and jointly responsible, within their respective competences
limits, when they authorize, order to give the course, give way or combine to give
course with their behavior at the expense relating to acts and become non-executive contracts.
The Congress of State is authorized to issue, by means of delegated decree and / or their
resolutions, directives for the administrative, organizational and accounting:
a) Operating Units (OU) newly established pursuant to Law no.188 / 2011 and the relevant Appendix A
not yet activated in the period between the entry into force of this law and the actual start of the UO
B) of the Department of Public Administration in the period between the entry into force of this Act
and the appointment of the Directorate General of Public Administration.

Art. 45
(Amendment to Article 5 of the law 29 November 1991 n. 149)

Pending the revision of the legislation on cooperatives Article 5 paragraph 2 of the Law
29 November 1991 n. 149 is amended as follows:
"The Chancellor, merely checked the formal validity of the documentation,
within ten days from the registration request, enrolled in the cooperative societies in the Public Register of Cooperatives
that emits measure motivated refusal must be notified to the person who has || | requested registration. "
After paragraph two of Article 5 of the law 29 November 1991 n. 149, shall be inserted the following paragraph
"If the chancellor deny membership in the Public Registry of Cooperatives within
referred to in the preceding paragraph, the notary, or, failing that, the administrator, or the Commission for the
cooperation, ie each shareholder , may appeal to the Law Commissioner within thirty days from notification
denial measure or after the deadline by
which the Chancellor should have issued the decision. In this case, the Law Commissioner
, verified that the conditions required by law, order by decree
registration of the company in the Register. In case of refusing registration of the company in the Register, the
decree of the Law Commissioner is subject to appeal before the Judge of Appeals within thirty
days following the notification. ".

46 (Provisions on licenses)

Pending presentation by the Government of a draft law that will change the
Law no. 129/2010 also going to define the criteria to qualify the activities prevalent
, the terms of Article 43, paragraphs 1 and 3, of Law 129 of 23 July 2010 are
extended to 30 June 2013 .
The period referred to in Article 43, paragraph 2, of the Law 129 of July 23, 2010 and subsequent amendments and additions
is extended to 31 December 2013.
Section 1 of Article 58 of Law 122 of 10 August 2012 is amended as follows:

"For the purposes of this Act is prohibited to possess, use, put on sale or transfer to any title
, transport, import or export pyrotechnics and powders intended for
refilling cartridges for firearms short of CE marking of the kind. ".
After Article 69 of Law 122 of 10 August 2012 is the following Article:

"Art. 69a
"The complaint notices of weapons already in possession of the subject
before the entry into force of this Act as well as the custodial obligations relating to the places of the same
must be completed within December 31, 2013 . ".

Art. 47
(Science and Technology Park)

Given the Memorandum of Understanding for the construction of the Science Park and

Technological San Marino - Italy, signed November 6, 2012 by the Government of the Republic of San Marino
, the Presidents of the provinces of Rimini and Pesaro and Urbino, by the Science and Technology Parks
Italians, from 'University of the Republic of San Marino, by the Associations of category
San Marino, Rimini and Pesaro and Urbino, in order to give the same enforceability and
well conclude the preparatory work for the implementation of the abovementioned
park and the establishment and operation of the same, is establishing chapter 1-4-3705 "startup costs and operating
Science and Technology Park San Marino - Italy" with a budget for 2013 of €
300,000.00. The resources of the said section may be used:
- up to a maximum of € 100,000.00 per incurring charges
consulting and professional services;
- Up to a maximum of € 50,000.00 for the realization of the communication plan and
production of advertising material and events;
- Up to a maximum of € 150,000.00 for the delivery of services to technological innovation
On Chapter Incoming 462 "Income from services for technological innovation -
Science and Technology Park San Marino - Italy" will indictment
the proceeds from the provision of services, to be defined with a specific statutory instrument, to support technological innovation
direct to San Marino companies and foreign.
The costs for the construction of infrastructure works relating to the construction of the Science and Technology Park
the provisions set forth in Article 60.

48 (Provisions on Development)

The Congress of State, through the competent State Secretaries, is committed to promoting
within the Developmental table referred to in Article 43 the need for comparison
reach agreement within the approval of the Law of settling of Accounts, the definition of appropriate legislation
going to regulate the exercise of retail business with operating license letterhead
entrepreneurs or legal entities non-residents and that takes account of balance and
strategic choices of the commercial sector; this also to change the procedures provided
Article 21 of Law 130/12 and pending the Trade Enhancement Plan.
The Congress of State, through the competent State Secretaries, is committed to promoting
within the Table of Development referred to in Article 43 the necessary confrontation
for the definition of a project for the conversion of areas functional industrial
the establishment of shopping retail business. The conversion project will have to take into account
of issues relating to business management; redevelopment of the property concerned;
flows generated by the new commercial center in reference to parking spaces; effects on

Accessibility and mobility system, the environment in general and the urban system
area and of the whole territory.
The Congress government in order to promote the emergence of new businesses, activating investment
, is committed to promoting within the Developmental table referred to in Article 43 the
necessary confrontation for the definition of a project for the areas that will be considered strategic,
providing convenzionamenti between government and enterprises using broad and diverse elements
competitiveness, in addition to the tax component.

Art. 49
(social protection instruments)

The financial resources amounting to € 600,000.00 allocated chapter on 01/03/2409 "Fund
actions relating to" reserves for 1'esercizio 2013 income policy aim:
a) to reimburse all ' Institute for Social Security of lower income from contributions due
application, to the salaries of persons who make 1'assistenza home
under Regulation 25 April 2005 n. 56, the contribution rates provided by
Chief Executive Decree January 23, 2009 # 3 whose provisions are extended to all i1 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 necessary information to determine the
financial resources available for the proper determination of the income and therefore

Eligibility for benefits. In determining the amount of the contributions to be paid, the rating
Committee will also take into account the cumulation of any other provision of social nature granted
to the same subject.
By 30 June 2013, the Congress of State is committed to the preparation of a draft law establishing
Indicator of economic status of families. With a view to a correct
use of resources available to families with economic difficulties, the
said law aims are to create tools for measuring the economic status of the families
for access on terms facilitated, social benefits or utilities.
The indicator will be used, then, for the formulation of the lists for access to
services offered by the enlarged public sector, for which it is expected to mode. In addition, the use will be
aimed to verify the right of access to the resources mentioned in this article, family
supplementary allowance and the allowance of the right to education.
In view of the current economic crisis, the difficulties of households and businesses, along
involved, even in the reduction of personnel affairs, mobility, and in any case of difficulty in honoring
regular payment of fees relating to mortgages for first home or
building intended for productive business activity, is empowered to adopt appropriate
delegated decree aimed at defining, in consultation with the Banking Association of San Marino, the | || consumer associations, trade associations and the Central Bank, the terms and conditions
a suspension of payment of the principal amount for a fixed period.

Art. 50
(Interventions to change and integration of the Read to social security, social security and social safety nets

For non-residents enrolled compulsorily to separate management as
Director or Chairman of the Company's capital, subject to mandatory contributory
under Article 4 of Law n. 158/2011, the contributions paid are to be calculated on income

Perceived, that can not be, however, less than the minimum wage required by law
for self-employed in relation to the period of activity performed.
With effect from 1 January 2013, in mind Article 8a of the Decree Law 156/2011, as amended
Article 12a of Law Decree n. 61/2012, shareholders who own shares or shares
an extent not less than 25% of the share capital, which perform, for enterprise
same, work not having work subordinated nature, are subject to
contribution charges to be calculated on earned income that will not be, however, less than half the minimum income required by
158/2011 Law for the self-employed in connection with the activities carried out
The provisions that regulate the position of workers who have completed 50 years of age
entry into force of Law 191/2011, which adhere voluntarily Fondiss, you
interpreted to mean that, the act of voluntary participation of the worker is obliged to
payment to the employer for the part against him, as provided for in Article 15 of the
191/2011 Law.
The deadline for delivering child allowance introduced in 2012
is extended to 30 April 2013.
Pending an amendment to the Law no. 9/1976 "
Law amends Article 2 of Law 22 December 1955 n. 42 and repealing the law 2 July 1969 n. 37 ", which must be enacted
no later than June 30, 2013, with this provision shall be suspended the requirement
payment of capitation for all subjects not citizens of San Marino, residing or staying in the territory
, which do not carry out any activities, and are not considered dependents
. For these subjects, from 1 January 2013 and until the adoption of new legislative provisions
subject, is guaranteed the health care activation.
In respect of health care, defined by Decree of 31 March 2005 n. 49, states that remains to be paid by the
Health System permission to a single cycle of thermal treatments for one disease,
for up to five years, while remaining the responsibility of Health System spa treatment for
nasopharyngeal pathology for minors, of specialist prescription.
In the field of dental care, defined by Article 7 of Decree of 26 March 1996 n. 37, amended and supplemented by Decree
May 5, 2005 n. 71 and with the Managing Decree August 2

2011 n. 123, it establishes the repeal of the point 1. It also repealed Section 4 of the Decree Chief
11 February 2011 n. 26 and paragraph 3 of the Decree May 5, 2005 n. 71, as such
benefits may be deducted from the Report of Income.
In the field of psychotherapy, it provides for the repeal of the reimbursement by the Health System
equal to 50% of the benefit, provided for in Article 4 of the Decree of 26 March 1996 n. 37
since such benefits may be deducted from the Report of Income.
The terms of paragraphs 1 and 3, Article One, of Law Decree 28 September 2012 n.
141 shall be extended to 31 March 2013, the period referred to in paragraph 2 of the sole Article of the same
decree is extended to 1 April 2013.
For the calculation of the amount of social pensions, in the presence of other types of income
however and wherever products, you have the issue, by 31.03.2013, a
Chief Executive Decree establishing the new cumulation mode. This decree is aimed at ensuring, in the head
to the subjects falling under the conditions referred to in the preceding paragraph, the provision of a
social pension amount that, when added to other types of income, ensuring income levels
minimum, to the extent specified by the Decree.

Art. 51
(temporary pension plan)

For persons who have reached 57 years of age and completed at least 40 years of
contribution or alternatively at least 35 years, where they have involuntarily lost their jobs and
have used up all of the social safety net provided by law and that not

Were relocated to work, following a formal request, have access to treatment
temporary social security as defined in this Article.
The temporary retirement benefits commences on the first day of the month following
what's inside the end of delivery of social safety nets.
A regardless of the amount of pension accrued at the time of the request, the treatment
temporary pension is equal to the amount of the minimum required treatment for ordinary pensions
referred to in Article 52 of Law no. 15/1983 and subsequent modifications and integration.
From this amount shall be deducted any income of any kind, even products abroad, of which the applicant is a holder
This treatment is paid until the 60th year of age
as provided by Article 6, paragraph 4, of Law no. 157/2005 or, in the presence of a contributory retirement
less than 40 years but at least 35, in accordance with art. 7 of Law no. 157/2005. Reached such
term temporary retirement benefits is replaced, obligatorily, by
ordinary retirement pension, that the interested parties must submit additional questions.
At any time, the holder may apply for recognition of the ordinary pension
disability as provided by applicable law. To this end, the requirements of Article 13 of Law No.
. 15/1983, with the exception of the degree of disability which will be issued by the competent medical commission
ISS, means satisfied by virtue of ownership of
provisional pension benefits. The calculation of the ordinary disability pension
will be made on the basis of conditions prevailing.
Access to provisional retirement benefits plans, which
indispensable condition, the status of non-employment. Once the law is not permitted
inscription on starting to work. If the holder intends to resume business
work, you must first give up the treatment and can not access it again.
In the event of death of the owner of the temporary retirement benefits, survivors of which
Article 15 of Law no. 15/1983 and Article 6 of Law no. 113/2000, may
access to ordinary survivor's pension as provided in current regulations
The amount of the ordinary pension under the age of 60 years of age will be
applied a deduction equal to 10% of the profit for the same period to retrieve the
70% of the amount temporary retirement benefits paid to the person.
At the end of the retrieval of the resources needed to finance the delivery of
temporary retirement benefits as provided by this Article, take the following
provisions. Notwithstanding the requirement of non-employment for the vesting of the right
payment of the ordinary retirement pension or old age, the owners of the

Annuities performance, from the month following the retirement effect, can
perform a work activity for no more than 18 hours a week, following the release of regular
authorization by the Commission of Labour . Whatever the level of
salary or compensation received for carrying out the above, the amount of
board, in the presence of the progress of a work activity as defined above, is reduced in the
A partial amendment of paragraph 1 of Article 25 of Law no. 157/2005 in the case of the performance assessment
of a work by the retiree
without having obtained the authorization referred to in the first paragraph, the board of
suspension period will be one year while the periods of suspension referred to in paragraphs 2 and 3 of that
Article 25 will be of two years.

ART.52 (socio educational programming)

With delegated decree will be governed using the criteria of the resources allocated on 1-6-4810
Chapter "Charges from contractual agreements with private services for early childhood

(L. 69 / 2004) "intended for private entities accredited in Article 1 of Decree Chief
4 August 2008 n.115 for the broadening of socio-educational services for early childhood.
The amount of the contribution of the State referred to in the previous paragraph will be determined
taking into account management costs and social security contributions for employees with
educational partner functions supported by accredited private entities.

53 (Measures in support of disability)

In order to pursue the objective of equal opportunities, with the participation of representative
voluntary associations and organizations of disabled persons, the Chapter 01/10/2397 "
Fund interventions on disability", will be allocated to 2013 of € 100,000.00 for
to the realization of the provisions and governed by the Plan that will be prepared by the Secretary of State responsible

Art. 54
(Solidarity fund for social assistance benefits and funding deficit management
social safety net)

In keeping with the principle of solidarity introduced by Article 3 of Law 20 December 1990 n
. 156 "Solidarity Fund for social assistance benefits", in the year 2013, the 5%
of the balance of the Compensation Fund, provided for in Article 14 of the Act, entered in the balance sheet at the close of the ISS
'previous year, is intended to finance
of health care and social services.
In reference to Law 31 March 2010 n.73 "Reform of social safety nets and new
economic measures for employment and employability", having regard to Article 9, paragraph 5 of the said
law, is extended also for the year 2013 from the "Clearing House" as per Law
December 20, 1990 156, to the eventual settlement of the operating deficit in question.

Art. 55
(social protection instruments)

In order to guarantee adequate social protection and give more tools aimed
insertion into the working world of those who are actively seeking employment and / or
reintegration into employment of those who do not have other form of income support, considered
the current employment crisis situation and the urgent need to adopt measures necessary
, the Congress of State, upon comparison with the social partners, is required to be completed by || | June 30, 2013 the draft reform of the Labour market, within which will
find adequate review the system of social safety nets and measures for employability
provided for in Article 25 (Compensation for the first employment) and Article 26 (
of re-employment allowances) of Law 73/2010.
The reform plan will have to introduce new effective tools for inserting young people into work
which the apprenticeship contract, improve the reintegration instruments,
by strengthening the training institutes, as well as extend the provisions || | referred to in Article 27 of Law 73/2010 for students who have registered for at least five years.

Art. 56
(social security equalization fund)

On 1-3-4607 chapter "of pension equalization fund" we are allocated for 2013
€ 100.000,00 pursuant to Article 19 of the law 5 October 2011 n. 158.

Art. 57
(Fund for higher education abroad of graduates young - Art.25 bis
Decree Law n.156 / 2011 and Art.61 Law n.200 / 2011)

It 'empowered the Congress of State to prepare a delegated decree
by 31 March 2013, after consultation with the Executive Committee for the Employment and Training, the necessary changes to the current regulatory
willing regulating access to financing higher education
abroad of young graduates employed in the private sector in order to allow a more
wider use of the training tool.
Likewise with delegated decree may be allocated as part of the appropriations
Annual Financial Statements for advanced training abroad under this Article, a share of
funding also for the young unemployed and job seekers and for those who are long
habitually employed in companies interested in access to high education.

Art. 58
(Additions and changes to Law 191/2011)

The period for issuing the delegated decree referred to in Article 5, paragraph seven, item 7), the
under Law 191 of 6 December 2011 shall be extended to 31 June 2013.

59 (Extension of diplomatic conventions)

In accordance with article 9 of the Law of 30 July 2012 n. 100, the compensation provided for
diplomatic agents belonging to the diplomatic service could apply by current
conventions remain until the entry into force of the Law of amendment of the Law no.
105/1993 and in any case no later than 31 December 2013, unless otherwise resolved by the State Congress.
The agreements in place with the diplomatic and consular representatives no career, current
the date of entry into force of the Law of 30 July 2012 n. 100, shall be understood to
otherwise resolved by the Congress of State, pursuant to Article 3 of Law 30 July 2012 n.
100, subject to the prevalence of the provisions of Articles. 3:06 of the aforementioned law where
incompatible with the dictates of conventional.

Art. 60
(provisions regarding Article 24 of Law 22 December 2011 n. 200)

Given the guidelines defined in Article 24 of Law 22 December 2011 n. 200 and in the relevant Annex
Z, with specific spending laws expenditure envelopes will identify financial resources and
established for the implementation of functional infrastructure works at
development of the economic sectors in that Annex.

61 (Participation of the Republic of San Marino at the Universal Exhibition in Milan 2015)

It authorized the participation of the Republic of San Marino at the World
Milano 2015 to be held from May 1 to October 31, 2015.
To fulfill organizational tasks related to the participation of San Marino | || Expo is set up at the Department of Culture and Tourism General Commissariat of
San Marino Government for the World Exposition participation of Milan
2015. it mandates the State Congress to adopt within 90 days, appropriate
delegated decree regulating the duration, the joint and the organizational arrangements, economic and Commissioner General
All expenses, arranged and approved by the Commissioner General, concerning the participation of San Marino
Universal Exposition of Milan 2015
will be charged on the appropriate expenditure item 1-7-3937 called "Charges for participation in World Expo Milano 2015
". On this chapter is guaranteed an allocation amounting to € 50,000.00 in the financial
2013, € 450,000.00 in financial year 2014 and € 400,000.00 in financial year 2015.

Other charges relating to activities and promotion interventions, performances, activities
representation, etc., made nell'aera Expo arranged and authorized by other offices of the state,
Companies, Autonomous bodies, State Secretariats and Consortia will not be charged
chapters of the commissioner and will find different attribution of expense.
All revenues realized by the General Commission, relating to the
sponsorship activities, marketing initiatives, and profits from the sales management or activities Restaurants and
/ catering carried out from the Pavilion will be recorded on the appropriate chapter
686 entry called "income from participation Universal Expo Milan 2015".

Art. 62
(Reform of Land Registry)

In order to carry out a global harmonization of legislation and practical
a reclassification of land rents, the Congress of State is committed to presenting
in the Great and General Council, no later than 31 October 2013, a special bill to
reform law no. 88/1981 "Rules for storage and updating of the Cadastre

Land and buildings ".

63 (Revision of administrative procedures - accounting)

In order to achieve clarity, intelligibility and accessibility of public records
in accounting and in implementing Article 2 of Law 188 of December 5, 2011
"Reform of the structure and Public administration's organizational model "is willing
start of the review of the accounting organization of the State, through the implementation of a single text
, also in order to provide for new expenditure management processes on the basis of budget authority.
The new accounting model must include: the planning of expenditure on visits and
programs, harmonization of public accounting systems and the coordination of all the rules and
regulatory measures concerning the definition of spending procedures for public works and
multiannual also supplies of services, the strengthening of the cash balance, the reform of
administrative / accounting controls and efficiency - effectiveness of spending, the issue of amnesties and | || related liability and sanctions regimes.
In line with the process of computerization of administrative documentation
the bill referred to in the preceding paragraphs shall provide for rules to ensure that:
• all procedures / accounting records made through a special IT procedure
by the offices and / or public entities, constitute all the valid and effective effects
documentation available to the authorities and bodies responsible for monitoring;
• the signing of accounting documents by the Office should be replaced with the use
centralized IT procedure which identifies, through special
"password" and identify the various connected computers, officials and /
or heads of the various offices and agencies.
• paperwork to be kept supplied, by the offices and agencies concerned and
remains available to Offices and Bodies proposed to control;
• the additional documentation indicated and / or referred to in autorizzatori acts, such as regulations,
resolutions of the State Congress, conventions, agreements, court judgments and so on, available within the administration
public electronically, shall be reviewed
and / or acquired independently by the control office specially authorized access

Art. 64
(voluntary and third sector Promotion)

In order to support all those organizations, from family to voluntary associations, which
form the connective tissue of our society, to modernize the legislation on cooperatives and social
to pass a framework law on volunteering, adopting
regulations that regulate the relationships and forms of collaboration between the State and the so-called third sector for
facilitate their effective dissemination and concrete development, is expected in fiscal 2013 allocation of one
of € 30,000.00 that will find entry on 1-7-4498 chapter "Interventions
support of Volunteers and Third Sector".

65 (Repeals)

Are repealed all rules contrary to the present law and in particular:
a) the third paragraph of Article 73 of Law 168 of 21 December 2009;
B) paragraph 1 of article 14 of Delegated Decree 158 of 21 September 2010
as replaced by Article 35 of Chief Executive Decree 84 of 17 July 2012.

66 (Entry into force)

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

Our Residence, 21 December 2012/1712 dFR

Teodoro Lonfernini - Denise Bronzetti


Gian Carlo Venturini

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