SAN MARINO We the Captains Regent of the Most Serene Republic of San Marino Having regard to Article 4 of the Constitutional Law no.185 / 2005 and Article 6 of Qualified Law n.186 / 2005; Promulgate and publish the following ordinary law approved by the Great and General Council at its meeting on December 18, 2010: LAW 22 December 2010 194 FINANCIAL STATEMENTS OF PREDICTION OF THE STATE AND PUBLIC INSTITUTIONS FOR THE FINANCIAL YEAR 2011 FINANCIAL STATEMENTS AND MULTI-YEAR 2011/2013 art.1 (State Budget) in accordance with Article 18 of Law 18 February 1998 n. 30 is approved, in terms of competence, the balance of the State Forecast for the financial year 2011 (Appendix "A"): forecasting state of the Entry Title 1-Tax revenues € 491,333,100.00 Title 2-Revenue extratributarie € 66,764,914.50 Title 3-alienation, depreciation of assets and debt repayments of € 5,011,000.00 Title 4-revenue from power by mortgages € 38,455,371.22 Title 5-Matches around € 29,526. 000.00 Total € 631,090,385.72 General revenue forecast State of Output Title 1-Ongoing charges € 547,334,963.43 Title 2-capital expenditures € 46,094,600.00 Title 3-Repayment of loans € 8,134. 822.29 Title 4-Matches around € 29,526,000.00 Total General Expenses € 631,090,385.72 Art.2 (of dell'AASFN Budget) in accordance with Article 18 of Law 18 February 1998 n. 30 is approved, in terms of competence, the financial statements of the Company Autonomous State Philatelic Numismatic Forecast for the financial year 2011 (Appendix "B"): 1 forward the Entry Title 1 State-Current revenues € 4,690,000 , Title 00 2-extraordinary revenue € // Title 3-capital movements € 366,698.86 Title 4-special Accounts € 16,150,000.00 Title 5-Matches around € 986,200.00 General Total revenue € 22,192,898.86 estimates of Output Title 1-Ongoing charges € 4,006,000.00 Title 2-Outputs capital € 416,698.86 Title 3-capital movements € 634,000.00 Title 4-special Accounts € 16,150,000.00 Title 5 -Partite of around € 986,200.00 Total € 22,192,898.86 General Releases Art.3 (Budget estimates dell'AASP) pursuant to Article 18 of Law 18 February 1998 n. 30 is approved, in terms of competence, the financial statements of the Company's forecast of Autonomous Production State for the financial year 2011 (Appendix "C"): forecasting state of the Entry Title 1-Current revenues € 27,545,000, 00 Title 2-balance sheet revenue € 5,000.00 Title 4-Special Accounts € 1,000,000.00 Title 6-Matches around € 13,128,000.00 Total € 41,678,000.00 General revenue forecast State of Output Title 1- Ongoing charges € 10,780,000.00 Title 2-extraordinary expenses € 16,530,000.00 Title 3-capital expenditures € 240,000.00 Title 5-Special Accounts € 1,000,000.00 Title 6-Matches around € 13,128. 000,00 Total General Expenses € 41,678,000.00 Art.4 (Budget estimates dell'AASS) pursuant to Article 18 of Law 18 February 1998 n. 30 is approved, in terms of competence, the financial statements of the Company's forecast of Autonomous State for Public Services for the financial year 2011 (Appendix "D"): forecasting state of the Entry Title 1-Current revenues € 67,087. 000,00 Title 2-capital movements € 9,052,000.00 Title 3-Special Accounts € 168,495,000.00 Title 5-Matches around € 2,776,856.00 2 Grand Total revenue € 247,410,856.00 forward-State Title 1-Output-current expenditure € 61,846,000.00 Title 2-capital movements-capital expenditures € 10,125,000.00 Title 3-Special Accounts € 166,515,000.00 Title 4-Extraordinary expenses € 800,000 00 Title 5-Matches around € 2,776,856.00 Total General Expenses € 242,062,856.00 Art.5 (CONS of Budget) in accordance with Article 18 of Law 18 February 1998 n. 30 is approved, in terms of competence, the balance of the National Olympic Committee of San Marino Forecast for the financial year 2011 (Appendix "E"): forecasting state of the Entry Title 1-ordinary Revenue € 5,055,000.00 Title 2 -On extraordinary € 495,000.00 Title 3-revenue € 362,500.00 several title-4 Matches around € 135,000.00 Total € 6,047,500.00 forward-State General revenue Title 1-Output-current expenditure € 5,404,500, 00 Title 2-extraordinary expenses € 448,000.00 Title 3-expenses not allocable € 10,000.00
Title 4-Capital expenditures € 50,000.00 Title 5-repayment of loans € // 6-Title Matches around € 135,000.00 Total General Expenses € 6,047,500.00 Art.6 (Budget estimates ISS) Under 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 2011 (Appendix "F"): forecasting state of the Entry Title 1-Financing Health care activities and Socio Sanitaria € 81,720,000.00 Title 2-financing social security activities Title 3-€ 187,466,000.00 revenue from administrative, technical and general services € 6,671,000.00 Title-4 revenue arising from the sale assets € 5,000.00 Title 5 -Acquisition financial resources € 30,826,500.00 Title 6-Matches around € 13,761,000.00 3 Total General revenue € 320,449,500.00 forecast State of Output Title 1-current outputs € 303,558,500.00 Title 2 -Expenses capital € 3,130,000.00 Title 3-Repayment of Title // 4-Matches around € 13,761,000.00 Total General Expenses € 320,449,500.00 Art.7 (Budget Forecast University of Studies ) in accordance with Article 18 of Law 18 February 1998 n. 30 is approved, in terms of competence, the forecast balance of the University for the financial year 2011 (Appendix "G"): forecasting state of the Entry Title 1-ordinary entrance € 3,640,000.00 Title 2 -entry extraordinary € 2,051,300.00 Title 3-Entry into the capital account € 218,700.00 title-4 Matches around € 550,000.00 Total € 6,460,000.00 forward-State General revenue Title 1-Output-current expenditure € 5,760,000.00 Title 2-charges capital € 150,000.00 Title 3-Matches around € 550,000.00 Total General expenses € 6,460,000.00 Art.8 (the Budget Autonomous State Company of Central del Latte) a Article 18 of Law 18 February 1998 n. 30 is approved, in terms of competence, the financial statements of the Company's forecast of Central State Autonomous Milk for the financial year 2011 (Appendix "H"): Total Revenues € 2,654,421.00 Total Costs € 2,626,821 00 Profit for the year expected € 27,600.00 Art.9 (Budget Authority for Civil Aviation and Maritime Navigation) pursuant to Article 18 of Law 18 February 1998 n. 30 is approved, in terms of competence, the Authority's Annual Forecast for Civil Aviation and Maritime Navigation for the financial year 2011 (Appendix "I") provisional state of the Entry Title 1 - Revenue Ordinary € 360,600 , 00 Title 2 - Extraordinary revenue € // 4 Title 4 - Capital Movements € // Title 5 - Matches Giro € 42,350.00 General Total revenue € 402,950.00 forecast State of Output Title 1- Ongoing charges € 352 600, 00 Title 2- expenses in Capital Account € 8,000.00 Title 3- Capital Movements € // Title 4 - Matches Giro € 42,350.00 Total General expenses € 402,950.00 Art. 10 (Ente State Budget Games) pursuant to Article 18 of Law 18 February 1998 n. 30 and Article 10 of Law 143 of December 27, 2006, approved, in terms of competence, the balance of state Ente Forecasting for the financial year 2011 Games attachment (L): provisional state of the Entry Title 1 - revenue Ordinary € 225,000.00 Title 2 - Extraordinary revenue € // Title 4 - Capital Movement € // Title 5 - Matches Giro € 20,500.00 Total € 245,500.00 General revenue forecast State of Output Title 1 - Ongoing charges € 211,500.00 Title 2- expenses in Capital Account € 13,500.00 Title 3- Capital Movements € // Title 4 - Matches Giro € 20,500.00 Total General expenses € 245,500.00 Art.11 (multi-annual Financial ) in accordance with articles 2 and 34 of Law 30 of 18 February 1998 are approved, in terms of competence, the following multi-year financial reporting for the period 2011-2013: 1) Multi-annual State Budget (Attachment "M"); 2) Multi-year financial statements of the Company Autonomous State Philatelic-Numismatic (Appendix "N"); 3) Multi-year Budget of the Autonomous State Production Company (Annex "O"); 4) Multi-year Budget of the Autonomous State Company for Public Services (Annex "P"); 5) Multi-annual Financial Statements of the National Olympic Committee of San Marino (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 "T"); 9) Multi-year Budget Entity of the Games State (Annex "U"). 5 Art.12 (Commitment, validation and payment of expenditure) are authorized commitment, liquidation and payment of the corresponding costs of each output section of the State Budget Forecast. Multiannual expenditure continuing or recurring, subject to the annual limit of appropriations, they may also be authorized on future years in accordance with Articles 10 and 34 of Law 30 of February 18, 1998. With the approval of the Budget, it shall mean the mandatory expenses due to salary expenses of personnel engaged automatically authorized and, for the mortgage amortization installments, interest and related charges, following the execution of contracts or of the law attached hereto as Exhibit "V". Art.13 (Assessment, collection and payment of the revenue) are authorized - with the possibility of adjusting the revenue - the assessment, collection and payment of taxes in the state treasury, taxes, income, contributions and any other income attributable to the State. Art.14 (reserve funds Breakdown) The Congress of State is empowered to distribute, through a resolution, in the relevant chapters, and between the same funds appropriations of Chapters 01/03/2470 "reserve fund for unforeseen expenses "03/01/2480" reserve fund compulsory expenditure "and 03.01.2490" intervention Fund "and engage in subsequent years, subject to their destination, the availability unused. Art.15 (Change Matches Giro) The Congress of State is authorized to issue, by its deliberations, the necessary changes in the items of expenditure in the Giro games, in close correlation with the findings on the corresponding chapters of entry and within the mandatory limits the investigations themselves. Art.16 (work programs AASP) As part of the appropriations provided in the Chapter 01/04/2605 "AASP of Endowment Fund for work on third-party property" and Chapter 2-4-6440 "of AASP Endowment Fund for investments", it is the sole responsibility of the State Congress to define the execution of public works and interventions which must provide - directly or indirectly - the Autonomous State of Production Company. On the chapters referred to in the first paragraph are also charges expenses for the design of the works and interventions defined by the State Congress. On 2-4-6440 chapter, also recorded expenses related to steps aimed at improving safety and health in the workplace to implement article 10 of the Decree of 27 September 2002 n.92. 6 The ordinary and extraordinary maintenance, of public works and infrastructure, financed by the appropriations provided respectively on 01.04.2600 Chapter "of AASP Endowment Fund for routine maintenance costs" and Chapter 2-4-6444 "Fund AASP supplied for extraordinary maintenance fees "are performed in compliance with the annual program defined dall'AASP according to the Secretariat of State for the Land and the Environment, Agriculture and Relations with the AASP the State Congress also It has the disbursement of monthly allowances of the endowment Fund allocation for manpower due to the aforesaid Company, established under chapter 01/04/2590 and 2- 4-6443. Art.17 (Transfers all'AASFN) The Congress of State is authorized to provide all'AASFN advances also periodically to account on the basis of annual special agreement, which must be defined the program of philatelic and numismatic for 2011, the its estimated cost, as well as the collection premium agreed for the sale of philatelic and numismatic values. The AASFN is authorized to collect on behalf of the Treasury Service of the State Administration of Posts and proceeds from the sale of circulating coins and stamps for postal use at face value, with the obligation to provide at least quarterly to the payment into treasury of the amounts collected, to be charged on sections 940 and 950 of the State Budget. It remains responsible for the financial year 2011 all'AASFN the calling cards of emissions management, including all the related loading and accounting. Art.18 (Transfers CONS) The Congress of State is authorized to provide advance payments for the contribution for the year 2011 of €
5,055,000.00 to CONS set forth in Article 8 of Law 13 March 1997 n.32. Art.19 (subsidized Convenzionamenti of Agriculture) The Congress of State is authorized to have an agreement for 2011, with the banks available for the provision of soft loans referred to Read March 11, 1981 n. 22 and 20 September 1989 n. 96 up to the total amount of € 2,500,000.00 through profit and expenses will be borne by the state, even for previous loans, the applicable expenditure. Art.20 (subsidized Convenzionamenti for businesses) In application of Law 28 January 1993 n. 13 and subsequent amendments and additions and the access criteria laid down in Article 60 of Law 16 December 2004 n. 172, the Congress of State is authorized to have an agreement for 2011, with the banks available for the granting of soft loans to enterprises up to the total amount of € 4,000,000.00 charged to the interests of the load State, also for previous loans, chapter 2-5-7220. 7 Art.21 (subsidized Convenzionamenti for students) The National Congress, in accordance with Law 21 January 2004 n. 5, and the Chief Executive Decree 139 of October 2, 2009, is allowed to have an agreement for 2011, with the banks available for the provision of loans on trust up to the total amount of € 155,000.00 with payment of a subsidy from the State interests, even for previous loans, to be recorded on the chapter 1-10-5130. Art.22 (subsidized Convenzionamenti for Building Subsidized) The Congress of State is authorized, in accordance with Law 110 of December 15, 1994 and subsequent amendments and additions, to have an agreement for 2011, with the Credit Institutions and companies financial resources available to the purpose of granting the funding provided for by the law up to the maximum amount of € 25,000,000.00 with the payment of a subsidy from the State interests, even for previous loans, to be charged on chapter 2-8- 7450. Art.23 (subsidized Convenzionamenti for eliminating architectural barriers) the Congress of State is authorized to have an agreement for 2011, with the banks available for the provision of soft loans provided for in ' Article 154 of the Law of 19 July 1995 n. 87, up to the total amount of € 250,000.00 with the payment of a subsidy from the State interests, even for previous loans, to be recorded on the chapter 2-8-7465. Art. 24 (subsidized Convenzionamenti enterprises Research) The Congress of State is authorized to have an agreement for 2011, with the banks available for the provision of soft loans under Law 27 January 2006 n. 19 and December 1, 2006 Chief Executive Decree n. 126, modified with Delegated Decree 20 December 2007 n. 126 and Chief Executive Decree 10 March 2008 n. 44, up to the total amount of € 5,000,000.00 with the payment of a subsidy from the State interests, also for the part related to previous loans and tax relief, to be charged on Chapter 2-5- 7221. Art. 25 (subsidized Convenzionamenti for tourism sector interventions - commercial) The Congress of State is authorized to have an agreement for 2011, with the banks available for the provision of soft loans under Law 13 December 2005 n. 179 and the Decree of 30 May 2006 n. 78 modified with Delegated Decree No 7 July 2008. 106, up to the total amount of € 6,000,000.00 with the payment of a subsidy from the State interests, even for previous loans, to be charged on Chapter 2-5-7225. 8 The State Congress has the power to adopt by the end of January 2011 a decree aimed at reforming the provisions of Decree 78 of May 30, 2006, as amended. This decree will regulate the forms of incentive to support the tourism sector - commercial identifying the beneficiaries and the types of intervention financed; in particular, will be incentives to promote the adjustment, time limits laid down, of the Old Town shops City of San Marino with the requirements introduced by the variation on the detailed plan of the A1 zone 03 and the detailed plan of the routes of interest tourist approved May 19, 2010 as well as to promote the implementation of the Trade Enhancement Plan. Art. 26 (Interest-rate subsidy for extraordinary credit facilities in support of economic activities)
According to Article 9 of Law August 3, 2009 n. 109 on Cap. The amount of € 2,800 2-5-7227 "Interest subsidies and account fees for Facilitated Credit outstanding in support of economic activities (Law n.109 / 2009)" it is earmarked for 1'esercizio 2011. 000,00. Art.27 (Breakdown of spending funds) The Congress of State is authorized to proceed, at year end and on a reasoned proposal from the Secretariat of the Great and General Council, the distribution of funds between the chapters 01/01/1470 "Fund independent for the Regency "01/01/1480" Independent Fund for the Great and General Council "and 2-1-6100" Quota Fund Independent of the Regency and the Great and General Council intended for the purchase of assets ". Art.28 (Funding of Parties and Political Movements) Pursuant to Article 2 of Law 170 of 23 November 2005, for the year 2011, the contribution to be paid to the State Parties and Political Movements is set at € 1,407,772, 54 and entered the chapter 01/01/1450. Art.29 (Allocation of funds for the Township Councils) The State Congress has reserved the right to proceed, at the proposal of the Township Councils, the allocation of funds between chapters 1-6-3810 "Checks to Township Councils" and 2-6- 7280 "Quote Juntas contribution Castle intended for the purchase of assets". Art.30 (Destination of resources to Township Councils) For the purposes of Article 29 of Law 22 of 24 February 1994, the AASP is authorized to make available to the Township Councils the sum of € 420,000.00 to be charged on relevant chapters of the Company's Budget it. 9 Art.31 (Transfers ISS) Pursuant to and the effects of Article 26, third paragraph of the Law 20 December 2002 n. 112, the Congress of State is authorized to provide the Institute for Social Security, for 2011, an endowment fund for health care and for the financing of social and health services, to be charged on Chapter 1-9 -4590, in the amount of € 66,800,000.00. Art.32 (flat-rate quotas Recovery pensions borne ISS) The flat-rate recovery borne ISS related to pensions allowances paid in connection with the Law March 23, 1927 # 3 of Chapter 1080 is established at 10% of 'amount posted on the chapter 01/03/2670. Art.33 (extraordinary health interventions) Any costs referred to Decrees 20 May 1996 numbers 48 and 49 for the financial year 2011 are posted on the Cap. 01.03.2490 or on 01.03.2470 and chapters 1-3 -2480. Art.34 (Chapter Breakdown 03/01/2650) The State Congress is given the power, through a resolution, to share among the relevant chapters of the allocation of Chapter 03/01/2650 "compensation expense and restructuring and economic improvements to employees and pensioners of the State "and to engage in subsequent years, subject to their destination, the availability unused. Art.35 (AASS - Sector Sewer) In compliance with the law 30 October 2003 n. 147, part of all'AASS transfers for 2011, the Congress of State is authorized to provide the Company the same € 1,000,000.00 on 01.03.2501 Chapter "Charges AASS for Sewer Service" and € 800,000.00 on 2-7-6431 chapter "of AASS endowment Fund for investments Sewer Service". Art.36 (AASS - Using their reserves) The Autonomous State Agency for Public Service is authorized for the financial year 2011, to use its reserves up to € 4,550,000.00 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 10 Art. 37 (Appropriations vincolati- Cap. 2-4-6442) on 2-4-6442 chapter "endowment Fund AASP bound for investments - surplus use of prior years Administration ", the allocation of € 3,500,000.00 for the financial 1'esercizio 2011 is bound to the realization of the following works and public facilities for the benefit of the community: a) € 1,400,000 , 00 for the completion of the multi-storey parking spaces State Hospital; b) € 2,100,000.00 allocated to the refurbishment of state - technological stations and laboratory analysis. Art.38 (chapters Adjustment for Set General Income Tax and Tax on Imports) As from the current fiscal year the Congress of State, in the presence of more general findings on income tax and tax on imports, which involve greater repayments such taxes, is authorized to adapt the incoming appropriations and
output provided on chapters 20 "General Income Tax", 260 "Tax on imported goods", 01/03/2870 "Tax Refunds Tax Office" and 01/03/2890 "Reimbursement of imports" while respecting the the Budget. The adjustment referred to in the preceding paragraph may be made by 20 July of the following year. Art.39 (Mortgage tie) E 'allowed the lighting of a mortgage balance of the Budget deficit for 2011 up to the amount of € 38,455,371.22. Art.40 (appropriation funds on chaps. 01/02/1810 and 02/01/1825) The money spent on the cap. 01/02/1810 "Charges for the development of relations with the European Union and the European Economic Area" and 01.02.1825 "expenses related initiatives at the European and international organizations activities" will be used to finance expenses related to agreements with external partners for the activities of specific studies and the organization of conferences both in San Marino and abroad, to cover travel expenses and hospitality of skilled personnel, the collection of material and information. Art.41 (Promotion and incentives for the tourism sector - commercial and consortium activities) In order to support the business tourism industry, safeguard consumers' purchasing power, and encouraging a renewal of economic activities in the sector, on Chapter 1-3 - 2396 "Fund for the promotion and incentives for commercial and tourist-sector consortium activities", are allocated resources amounting to € 100,000.00 which funds: a) redevelopment and promotion of the tourism sector and the commercial one, with particular reference to the historical centers; b) interventions for implementation of the Strategic Plan of Tourism and Valorisation Plan of 11 Commerce; c) interventions enhancement and promotion of typical products and agri-food and traditional food and wines of San Marino; d) support interventions in domestic consumption through initiatives aimed at keeping prices down; e) assistance and financial incentives in support of cooperatives and / or consortia of economic operators designed to access to credit financing of business activities. Art.42 (games of chance and related activities) The State Agency of the Games, through the Secretary of State responsible has committed to submit to the Great and General Council by March 31, 2011, a full and detailed report on the lines to consolidate and optimize the activity of games of chance via the Titan Games SpA the report should provide evidence to support tourism and commercial offer San Marino and identify instruments to protect the victims from pathological gambling. Art.43 (Financing Chamber of Commerce) Notwithstanding the provisions of Article 3 of Law 71 of May 26, 2004, the financial assistance in favor of the Chamber of Commerce for Financial 1'esercizio 2011 was set at € 200,000.00 with entry on 1-5-3755 chapter "Financing Chamber of Commerce (Article 3 of Law 71/2004)". The Congress of State is committed to submit by 30 September 2011 a special provision of the law aimed at reforming the duties and functions of the Chamber of Commerce also in order to focus at the same tightness of the public records relating to companies and enterprises and consequent title search services. Art.44 (Bonds of the State aimed at investments and the restructuring of public debt) It mandates the State Congress to adopt a special law draft act to regulate the issue and public offering of a bond issue aimed at restructuring public debt and to the medium and long term investment financing aimed at the implementation of public works and / or for the revival of the economy, for which they have not already been provided financial resources under this budget law. The investments referred to in the previous paragraph will be financed, as an alternative to the issue of a bond, even with appropriate laws of expenditure prepared by the State Congress. Art. 45 (Project San Marino Card) On 01/03/2385 Chapter "Operating Expenses San Marino Card" are set aside to 1'esercizio 2011 € 250,000.00 for the incurrence of operating costs, improvement and promotion of the project envisaged by b) the first paragraph of Article 40 12 of Law 129 of December 21, 2007 and regulated by Delegated Decree 129 of 30 September 2008 and subsequent amendments and additions. Based on the results of the project for 2010 and of the results on segment
commercial single phase reduction measure made through Decree - Law 175 of October 26, 2010, is given the opportunity to state Congress to provide by delegated decree, any project development and expansion of the San Marino tool Card in its economic and promotional effects, with the aim of evolverne use toward greater customer, to favor a use more convinced and aware of traders even with an electronic money function, placing the engagement of the tax reduction on imports to the transactions that took place through the San Marino Card and providing a substantial increase in the sales tax for the benefit of the final consumer. Art.46 (Attraction of investments and promotion of the economic system) In order to promote the economy of San Marino abroad and at the same time promote, guide and coordinate foreign investment in the territory is established the '' Agency for the attraction of foreign investment ". The operation of the said Agency shall be governed by special statutory instrument to be adopted by December 31, 2011. The chapter 1-5-3678 "Initiatives for 1'attrazione investment and the promotion of the economic system" will charges all expenses for the activity preparatory to the establishment and operation of the above-mentioned agency. The chapter in the preceding paragraph may find indictment also the contributions in favor of economic operators for the promotion of the entrepreneurial system of San Marino abroad. The methods of payment of these contributions will be specifically delegated decree to be adopted by June 30, 2011. Art.47 (Tax Reform) by 30 June 2011, the State Congress has pledged to present the draft of the tax system reform law developed taking into account: - the proposals made by the Working Group in resolution of the Congress of State of 23 March 2009 n. 23; - The guidelines contained in the report of the Secretary of State for Finance presented in the Council meeting of 18 March 2010; - Of measures already taken by the Law Decrees 172 of October 26, 2010 and October 26, 2010 # 175; - Of the additional proposals and guidelines that will arise from political confrontation and with the social partners. The tax reform must be set in order to redefine the tax burden in order to ensure greater tax fairness, and at the same time recover the revenue from those areas or sectors of contribution where the level of taxation is inadequate or insufficient. Art.48 (Set on Complementary Services) Sales of services and self-employed or similar work, wherever made, made, including through a permanent establishment, in relation to private economic operators or non-resident non-residents, are subject to a supplementary tax to the extent of 3% of the amount due. 13 do not combine to form the tax base the amounts owed by way of default interest or as reimbursement of advances made in the name and on behalf of the other party, provided they are documented. Are considered to be taxable supplies of services for the purposes of this Article and those made against a payment made on the basis of contracts, even verbal, of opera, procurement, transport services, forwarding, agency, brokerage, deposit, rent, rent, advertising, data processing, maintenance. Are exempt from tax benefits related to the administration of food and beverages, mass transport of people, building rentals, telephone or telecommunications services, insurance operations, services provided by operators in the banking and financial sector. The tax must be shown on the invoice, note, bill, or other equivalent document and is payable by the person making the supply, which is required to charge it, by way of compensation, to the customer. The tax is however also due in the case of services provided without having followed the issuance of the document. In this case the economic operator will be charged carefully, separately, the register of considerations, the amount relating to the special. An economic operator who has carried out the service is to drive pay the taxes within the month following the semester in which the document was issued or, failing that, within the next month to six months of receiving the payment of the benefit, using Pouring the appropriate modules. In the income tax declaration must be submitted a summary relating to the entire annuity in the manner which will be defined later with a special circular.
An economic operator who does not, in whole or in part, the established deadlines, the tax payments referred to in paragraph 1 is subject to an administrative penalty in the amount of the tax due once. If the tax was charged to the customer but was not paid, the fine is doubled. Late payments shall commence interest at the legal rate plus two percentage points. The tax due and not paid is registered as and charged via the procedure prescribed by law n.70 / 2004. The tax paid in respect of expenses deductible under Article 6 of Law 91/1984 and subsequent amendments and additions, can be deducted together with the liabilities which it is referred, subject to deductibility limits prescribed by law for the various types of liabilities. The tax referred to in paragraph 1 shall apply to services provided from 1 February 2011. For the purposes of this Article shall be regarded in the time of issuance of the document or, failing that, at the time of payment of the corresponding. By delegated decree will be modified the rate mentioned in the first paragraph, the list of taxable services and those exempt from tax, integrated methods of collection and tax assessment. The tax referred to in this article will find charges on incoming Chapter 88 - Complementary Tax on Services. Art.49 (Amendments to Article 39 of Law 179 of 13 December 2005) Article 39 of Law 179 of 13 December 2005 is replaced as follows: "Art. 39 (special stamp tax on the purchase of agency services, advertising and data processing) Persons performing the activities referred to in Articles 19 and 20 of Law 91 of October 13, 1984, agricultural enterprises, the State, public and private entities, the Autonomous Companies, they receive from living abroad documents for the provision of compensation, however described, for 14 of agency performance, entertainment, commerce and the like, as well as advertising services and data processing, They must fulfill, to be passed by the end of the two months following receipt of the note or invoice, the special stamp duty to the following extent: - performance of agency, representation, trade and similar 6%; - Advertising services and data processing 3%; Tax purposes for the discharge by the date of the document. To severance benefits pertaining to the services referred to in this Article shall apply a tax of 3%. The absence or inadequacy of the payment referred to in the preceding paragraph, determined by Tax, it involves the application of the penalty to one to three times the tax due. The payment delay with less or equal to 30 days give rise to a penalty equal to 10% of tax due; for delays of more than 30 days the penalty is increased to 30% of tax. No payment is due or refund when the tax does not exceed EUR 10.00. Also they are not issued orders to pay for defaults on the payment of the special stamp duty (penalties and interest) if the amount does not exceed EUR 10.00. Late payments shall commence, according to law, interest at the legal rate plus two percentage points. They are not due payments of interests where the amount does not exceed EUR 10.00. And 'he repealed the sixth paragraph of Article 39 of Law 91 of October 13, 1984, as well as amended by Article 39 of Law 172 of December 16, 2004. The compensation paid pursuant to this article, however denominated, for agency performance, entertainment, commerce and the like, the registration tax, referred to in Item 23 of Table A of the Law October 29, 1981 n.85 and subsequent amendments, it is due in only a fixed amount of € 50.00. ". The provisions of this Article shall apply from 1 January 2011. With delegated decree to be issued by December 31, 2011 are subject to change the amount of the rates, the types of taxable services and the detailed rules for application referred to in this Article. Art. 50 (Additional extraordinary IGR) Pending the completion dell'avviato path of tax reform, which aims among other things, the re-definition of tax bases in order to recover revenue and rebalance the tax burden to the changed economic environment, it is established a tax on extraordinary income, additional to that resulting from the application of existing tax laws. This tax, to be levied in fiscal 2011, it defined the extent of 15% net of the tax due for the year 2010. They are excluded from the basis of application of this tax withholdings
operated outright and taxes in separate taxation. Special delegated decree to be issued by August 31, 2011 will determine when and how the collection of the tax and may include: - possible types of exemption from the application reserved for the weaker sections of the population; - Minimum measures of extraordinary tax. Art.51 (extraordinary tax on retirement income) Pending the completion of the pension reform process, on which a different determination and redistribution of contributions in order to ensure over time the capacity of pension funds and at the same time reduce the burden by the State, with particular reference to the consolidation efforts of the aforementioned funds, it has established a special solidarity tax to be applied to retirement income 2011. 15 the aforementioned tax is levied on pension income which net of withholding taxes required by law exceed a monthly amount equal to € 2,500.00 and is calculated at 5% of the portion of income exceeding this threshold. The delegated decree referred to in Article 50 shall also state the procedures for determining and levying of this tax, which, find entry on chapter 20 - "Set General on" Wages. ART.52 (Tax provisions related to insurance business) E 'Congress authorized the State to reform, by delegated decree to be issued by 31 March 2011, the fiscal year regime of the insurance business in the Republic of San Marino. Art.53 (Annuities Cadastral) The letter n) of Paragraph 1, Article 10 of Law 91 of October 13, 1984 as amended shall read as follows: "n) the dwelling cadastral income of the taxpayer is exempt general income tax, alternatively are exempt cadastral income from buildings and land, equal to the sum of € 1,500.00 upgradeable by delegated decree. ". The provisions of the preceding paragraph are applicable as from tax year 2011. Art.54 (extraordinary taxation of luxury goods) by 31 January 2011, the Congress of State undertook to adopt a specific delegated decree aimed at: a ) redefine the amount of road tax for vehicles in table (a) of "1" of the Chief Executive Decree 14 December 2009 n. 164 with reference to those particles might also be certain, compared to the fiscal horsepower parameter, as superior car; b) establish an extraordinary special tax on boats and aircraft, although registered in foreign registers of residents owned, or leased to residents, when the same are not assets directly related to the activity of company. The provisions of Article 1, paragraph 4, of Law Decree 175 of 26 October 2010 are applicable only to the importation of vehicles carried by persons other than economic operators exercising the business of selling vehicles. Art.55 (Rules on financial leasing, transfer by way of antiparte and donation) Article 2, paragraph 3, of the law 19 November 2001 n. 115 is replaced by: "It 'also allowed early termination, total or partial, of the contract in the event that the asset leasing is simultaneously purchased from third parties through sale; in this case and that at the top paragraph 2 does not need the authorization referred to in Article 148, paragraph 3, of Law 165 of November 17, 2005. ". 16 After Article 2, paragraph 3, of the Law 19 November 2001 n. 115 is added the following paragraph 4: "And 'Any agreement contrary.". Public or private acts relating to the termination of the contract referred to in paragraph 1 higher, entered into before the end of the minimum term of 48 months and prior to the entry into force of this Act, are to be considered valid in all effects. The donation contracts and assignment by way of antiparte not require insinuation from before the Law Commissioner. Art.56 (Amendments to Article 9 of the Law 91 of October 13, 1984) The eighth paragraph of Article 9 of the Law 91 of October 13, 1984 and subsequent amendments and additions is replaced as follows: "The tax residents in San Marino producing employment income can deduct a fixed amount from the tax year by delegated decree by way of costs of the production of that income. ". The provisions of this Article shall apply from 1 January 2011. Art.57 (Tax regime for merger and spin-off transactions between the financial system operators)
The merger or for the benefit of existing company split between authorized parties in accordance with Law 165 of 17 November 2005, it is subject to fixed of € .1.200,00 registry. If, by reason of the acts referred to in the previous paragraph are transferred real property rights relating to property leased since, prior to the merger or division, for the purpose of determining the taxable base is considered the sum of the values ​​of financial transactions as reported in by each contract to which the transcription taxes and perfecting of 0.10% will be applied each, subject to the minimum tax exemption provided for both formalities. The provisions of this Article shall take effect until December 31, 2011. Art.58 (Transfer of fiduciary mandates and leases) The contract by which are transferred for any reason fiduciary mandates between authorized parties in accordance with Law 17 November 2005 n. 165, remaining the same grantor, fixed subject to the registration tax of € 70.00 per warrant. A partial exception of the provisions of Article 9 of Law 115 of 19 November 2001, the transfer of the lease of real estate contracts between authorized parties in accordance with Law 165 of 17 November 2005, remaining at the time of the transfer the same tenant, is subject to a fixed amount of registration tax to € 155.00 and the transcription taxes and perfecting each of 0.10% applied to the taxable amount determined by the sum of the values ​​of financial transactions as determined by each contract , subject to the minimum tax exemption provided for both formalities. The provisions of this Article shall take effect until 31 December 2011. 17 Articles 59 (Changes to the taxation of self-employed earnings) The fifth paragraph of Article 19 of Law 91 of October 13, 1984 and subsequent amendments and additions is so substituted: "(5) They are also self-employment income: a) the remuneration received, in whatever form or denomination, by directors, auditors or auditors or result of coordinated and continuous collaboration relationships; such income, whether earned by entities not obliged to keep accounting records, will form the tax base to the extent of 75%; b) income derived from the use of economic trademarks, intellectual property, to copyright, industrial inventions and the like and in any case arising from the execution of works and professional technical services, provided they are not achieved in ' operating business from residents; such income if received by non-liable parties to keep accounting records, will form the tax base to the extent of 75%. ". The fifth paragraph of Article 39 of Law 91 of October 13, 1984 and subsequent amendments and additions shall therefore be: "(5) The person referred to in the first paragraph that match compensation in cash or kind or any name for self-employed work or assimilated, as defined in Article 19, to persons residing abroad, even when the services are carried out in corporate arrangements, must operate a withholding tax of 20% title. Withholding tax, if the percipient are individuals resident abroad, is also made related severance pay. ". Art.60 (Monetary revaluation) The terms to make the inflation adjustment referred to in Article 60 paragraphs 1 and 2 of Law 168 of 21 December 2009 shall be extended to 28 February 2011, subject to the accounting record in 2010 and consequent recording of the active revaluation balance in the tax period 2010. the term referred to in paragraph 9 of that Article shall be extended to 31 December 2010. Art.61 (Amendments to Article 24g of Law 13 October 1984 n. 91) Article 24-octies of Law 13 October 1984 n. 91 is added the following paragraph: "I am free, notwithstanding other provisions, the capital gains that may arise against the company by the reduction in share capital in excess with assignment to the shareholders of investments held as financial assets held by at least one year provided that the investments allocated for reorganization initiatives are bound by affettuare within a "Group of Companies" and to be realized in the Republic of San Marino. To this end, the shareholders' resolution to reduce the share capital shall indicate the regions of the allocation of shares to the shareholders. ". Art.62 (Incentives for 1'acquisto of environmentally friendly vehicles) Within the general reduction of the sources of pollution and saving policies
energy is given a mandate to the Congress of State to promote an incentive campaign 18 purchase of environmentally friendly vehicles through the recognition of an extraordinary lower rate of tax on imports. Special delegated decree will regulate the timing, the procedures and requirements for the benefit of the incentive provided for in the preceding paragraph. Art.63 (Incentives for selling products of significant tourist attraction - commercial) It mandates the State Congress to adopt a special decree to regulate specific mode of territorial commercial offer related to a selected basket of major attractiveness products that can contribute to the redevelopment typology of economic activities in the tourism sector - commercial, as well as revive the commercial economy even in key motivation and preference for visiting the choice of holiday destination. Art.64 (Allocation of funds for the development of agreements with economic operators in the tourism sector and the establishment of an Institute for the Arts) As part of the allocation made to the chapter 1-7-4040 "Promotion and tourism planning", will find indictment also charges relating to: - the incentive activities of the development of specific trade agreements with economic operators in the tourism sector present on the main markets, with particular reference to those outside Europe; - The establishment of a San Marino Institute of Art, which takes the form of private law body in public majority interest, in order to develop community events related to increases directly aimed at the tourist offer. Art.65 (social protection instruments) The financial resources amounting to € 700,000.00 allocated chapter on 01/03/2409 "Fund for measures related to income policy" for 1'esercizio 2011 are aimed: a) to reimburse all ' Institute for Social Security of lower income from contributions to the application, to the salaries of persons who make 1'assistenza home under the Regulation adopted by the Congress of State with Resolution # 56 of April 25, 2005, provided for rates of contribution Delegate Decree January 23, 2009 # 3 whose provisions are extended to all i1 2011; b) to support actions in favor of those who are in disadvantaged economic and social conditions that will be identified through a special delegate decree in line with the general principles of the Chief Executive Decree 125 of December 20, 2007. Art.66 (deductible liabilities) As from the 2011 tax period, Article 6 of the law 13 October 1984 n. 91, as amended is adjusted and supplemented as follows: "o) expenses in the territory which concern non-loanable diagnostic advice provided by authorized persons, products borrowed not defined by a specific protocol Health Authority, represented no more than EUR 2,000. For products not borrowed it is not required 19 presentation of a prescription. For the purposes of the deductibility simply the presentation of receipts or receipts issued by San Marino operators. ". Art.67 (in support of disability Interventions) In order to pursue 1'obiettivo of equal opportunities, with the participation of representative associations of volunteering and of disabled persons, the Chapter 01/09/2397 "Fund interventions on disability", is provided a budget of € 100,000.00 for the implementation of what was provided for and regulated by the Plan that will be prepared by the Secretary of State responsible. Art.68 (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 developing a framework law on volunteering, adopting regulations that regulate the relationships and forms of collaboration between the State and enterprises of the so-called third sector to facilitate their effective dissemination and concrete development, it is expected a € 50,000.00 allocation that will charge for the year 2011 on the chapter 1-9-4498 "Interventions in support of the Voluntary and Third Sector". Art.69 (Measures for stimulating employment of young students) The benefits of Law 27 June 2003 n. 88 shall be extended to 31 December 2011. art.70 (Solidarity fund for social assistance benefits) In line with the principle of solidarity introduced by Article 3 of Law 28 December 1990 n. 156 "Solidarity Fund for social assistance benefits", in 2011 the
5% of the balance of the Compensation Fund, provided for in Article 14 of the Act, entered in the ISS budget of the previous year, is for the financing of health care and social health. Art.71 (social and educational programming) With delegated decree will be governed using the criteria of the resources allocated to the Chapter 1-10-4810 "charges resulting from contractual agreements with private services for early childhood," destined to accredited private organizations referred to ' Article 1 of the Chief Executive Decree 115 of August 4, 2008 for the broadening of sevices socio-educational early childhood. The amount of the contribution of the State referred to in the previous paragraph will be determined taking into account the operating expenses and social security contributions for employees with social and educational functions supported by the subjects tested accredited. 20 In light of the provisions of para 2 the effects of Article 7 of the Law n.176 / 2010 lapsed as of 01/01/2011. Art.72 (Personal Retirement State operatives) The provisions of this Article shall apply as extraordinary intervention for the years 2011 and 2012, except as expected and will be regulated by the Law amending the so-called "first pillar" of the pension system. The employee of the public sector that by February 2011 has completed the requirements for retirement in the first paragraph, letter. a) and b) of Article 2 and Article 6 of Law 157/2005 and subsequent amendments thereto, it shall be retired or resigned from the service with effect from 1 March 2011, or an earlier date for the application of 'concerned or on reaching 65 years of age. As of March 1, 2011, employees of the public sector by 2011 and by 2012 mature the requirements for retirement in the preceding paragraph shall be retired or resigned from the service with effect from the first day of the month following that of the vesting requirements, or an earlier date for the request of. The application of the preceding paragraphs in management positions, in case of organizational needs, may be deferred by resolution of the State Congress for a period up to three months, except in cases of application by or reaching 65 years of age. Since the entry into force of this Act retirement is arranged by an act of the offices of the PA staff and their bodies of belonging, even in partial modification of Article 82, third paragraph, of the Organic Law for Employees of the State. And 'retired or resigned from the service, in the same terms set out in the preceding paragraphs and with the Office of Personnel act PA, staff still employed by the State, even for appointment and / or contract, who has completed the requirements for retirement under the rules applicable to it. The teaching staff public servant, who is in the circumstances specified in the second paragraph of this article and to which the chair for the school year 2010/2011, to guarantee the continuity of teaching has been entrusted, it has retired or resigned from the service from the 1st day of the month following the end of classes and related examinations and polls of the current school year, or earlier date for the request of. A modification of the last paragraph of Article 8 of the Law n.108 / 1982, the teaching staff public servant who is in the circumstances mentioned in the third paragraph of this article after the end of classes and their ballots and exams of the school year 2010/2011 and before the start of the school year lessons following the vesting requirements, shall be retired or resigned from the service within the period referred to in that third paragraph. The teaching staff public servant who is in the circumstances mentioned in the third paragraph of this article in the first quarter of the school year, shall be retired or discharged from service on or after the first day of the month following the vesting requirements, or by date front for the request of, and remains available to the School for substitutions or other school activities until the date of termination of service. If those conditions mature in the second quarter, to guarantee continuity of teaching, is retired or resigned from the service from the first day of the month following the end of classes and related examinations and ballots of the school year, or earlier date for the application of ' interested. The provisions referred to in this paragraph shall also apply in cases where the school year is divided differently and depending on the different fractions.
Retirement or dismissal from office service referred to in this Article shall not apply to the cases for which provision is made for disincentive for in Article 7 of the Law n.157 / 2005 and subsequent amendments and additions. The offices of the staff of the public sector predispose the list of employees referred to in this article are activated in a timely manner for the preparation of the related 21 acts to allow time for the enjoyment of annual leave to personnel to be placed at rest as well as to the functionality of offices and services to aid which the State Congress is authorized, on an exceptional and temporary, to implement provisions on exemption # 2/2007 regulations and any further regulations. Art.73 (Turnover) It mandates the State Congress to adopt amendments and additions # 2/2007 Regulation with the objective of confirming the hiring freeze in Article 35 of the Law n.112 / 2002 to limit recruitment from public lists for replacements of essential positions considered. For this purpose, with the said Rules, as a result of reconnaissance and derogations will be reviewed on a proposal from the Departments of Coordination, today granted so that they are allowed only to avoid interruption of services, having, for the rest, let reference to the duty of employees to cooperate as and supplirsi each other for the smooth operation of the activity and the manager to give direct service to the best possible organization in accordance with Law n.108 / 2009. A modification of the 9th paragraph of Article 70 of Law 168/2009, those acts which are adopted independently by the Bodies and Autonomous Companies for staffing State in any form, with the sole exception of the teaching staff of 'University and the Institute of Music and health care professionals for the health professions not covered by the Organic Standard, Annex a to Law n.106 / 1993 and subsequent amendments and additions, are subject to prior authorization of the State Congress, granted in' scope of predefined limits and budget, and its requirement according to current regulations, and become effective following the passing of the judicial reviews required by law. The assumptions for which exceptions under Article 35 of Law 20 December 2002 n.112, must be communicated monthly to the Home Secretary. Given on the one hand, the essential establishment of new services, of the ascertained shortage and need for qualified professionals, the need to strengthen certain strategic assets and, second, of the staff exodus, of outsourcing and organizational innovation projects, has set the goal of the overall annual decrease in the number of State employees, according to a well diversified plan for sectors and organizations / companies, which results in a reduction in overall spending on employee compensation equal to at least 2%. The employee is called to fill the vacancy for which you determine the need, even temporarily, within the qualification and professional profile and in the presence of requirements, with the Department of the Coordinator act concerned if it is intradipartimentale mobility, after consultation with the executives concerned, and act agreed by the Coordinators of the competent departments, in the case of interdepartmental mobility, feel the executives concerned. In order to simplify procedures and, as the best response to the requirements of functionality, allow the Administration to use personnel who have experience of and expertise in the performance of functions assigned to temporarily vacant positions, to change the 1st paragraph of ' Article 5 of the Law n.108 / 1990, any replacement of absent employees, regardless of the reason for successive and continuous periods of absence are confirmed to the same deputy, by extension to be activated simultaneously at the time of the renewal measure of the absence of jobholder, at the request of the manager to do so, motivated by positive assessment of the same alternate. The State Congress has pledged to investigate the possibility of extending the application of the principle referred to in the preceding paragraph, pending the completion of the competitions, successive replacements and non-continuous and positions that were temporarily vacant definitely become vacant and to adopt, after comparison with the trade unions, the settlement rules and any delegated decree for the modification of provisions contrary. Art.74 22 (Reserve) The agreements between the administrations of the public sector and Organizations
Union involving wage increases or at least a higher cost for the same administrations, are valid and effective only if those agreements are signed mandate from the Congress of State or ratification of the same, and following ratification by the Great and General Council if requested by law. This rule also applies to agreements entered into before the entry into force of this Act. Art.75 (Miscellaneous provisions on staff employed by the State) Until the adoption of the necessary measures for the redefinition of allowances and other incidental components to the salaries of staff employed by the State will be governed by delegated decree to be issued within 31 January 2011, the rules for the application of an extraordinary reduction in a minimum of 10% of post allowance and fringe benefits to remuneration and pension scheme State and ISS regime in calculating State with effect from 1 February 2011. Subject confrontation with the trade unions, on the basis of cost containment that will be possible even in the implementation of the measure referred to in the previous paragraph, can be made without the forms and methods for the stabilization of certain consumers of the Public Employment precarious. The intervention of stabilization in the previous paragraph will not result in increases in employee compensation for the financial year 2011 and will be outlined taking into account the results of the process of determining the needs of the organizational units. Art.76 (Remuneration, tokens and redemptions) Pending the review in Article 72 of Law 168/2009, the fees, tokens and repayments of the organs and entities set the 1st, 2nd and 4th paragraph of that article and any other advisory bodies also shall be reduced by 10% unless such remuneration does not depend on international agreements or provisions of foreign authorities. This reduction also applies to payments under Law 20 March 1997 n. 38. For the persons referred to in the third paragraph of Article 72 shall apply the provisions of the first paragraph of the preceding article. Art.77 (Adjustment Law n.71 / 1991 provisions and Decree 37/2006) The Chief of Staff is responsible for monitoring with the cooperation of the competent offices of the public sector, the total number of employees present with disability finding under the law 54/2009, of law 71/1991 and 37/2006 Decree. The possible recruitment of staff in accordance with Law 71/1991 and 37/2006 Decree may take place in compliance with the limit of the roof up to 10% of disabled staff in the total number of employees of the public sector. The placement provided under Article 2 of the 37/2006 Decree is therefore subject to not exceeding the maximum percentage of the roof above. 23 E 'authorized the Congress of State to adopt an appropriate delegated decree aimed at reforming the rules on hiring and employment of disabled staff in private companies, the obligations referred to in point 2 of Article 4 of Law 71 / 1991 and the rules relating to the subsequent use of the Social Fund resources absorbers, prior identification of the relevant financial resources. With the same measure may be reviewed existing functional evaluation methods of the person with disabilities, with the goal of allowing job placement more compatible with residual abilities and functional improvement of the same. Art.78 (Productivity and organization) It mandates the State Congress to identify interventions, not incremental costs, to increase productivity, to improve services to users by expanding over the opening hours and the redefinition primary service hours, to expand access to part-time and expectation, to combat the violation of the incompatibility rules and rules of conduct, subject to the necessary confrontation with the unions It mandates the General Director of the ISS to proceed so that the number of hours of annual leave in fact recognized the shift workers ISS is equalized to that of the public sector shift workers widened in accordance with law. It mandates the Chief of Staff to define, in agreement with the unions, the revision of the method for calculating the number of hours allowed and labor detachments to its university administrative burden is re-proportioned and led to greater sustainability dimensions . In order to implement the organizational innovation projects aimed in particular
the simplification of administrative activity, efficiency, expenditure restraint, the reduction of the burden for the citizen and the enterprise, to outsourcing, the Congress of State undertook to adopt the priority projects and to set objectives, activities, resources , timing, responsibilities and duties, and to entrust its implementation to the Project Groups under the Broader Public sector, on the understanding that the Department Coordinators and Managers of the organizational units concerned must pay close collaboration with the Project Manager and that the results achieved as well as the activities and cooperation provided for such purposes, are useful for curriculum and evaluation of the participants. Art.79 (administrative simplification) The Congress of State is authorized to take appropriate delegated decree to simplify administrative practices and voluntary jurisdiction, without additional burden to the State budget and to facilitate the users, after consulting the competent offices , professional associations and trade associations directly involved, subject to the safeguards and guarantees inherent functions of the state and the citizen's rights. The said decree shall also identify: - forms of simplification of administrative business processes through greater computerization of the same and in particular through the use of certified electronic mail is under the Internal devices acts to the Public Administration and in relations with users ; - Forms and methods of payment of taxes and duties, through the use of telematic tools. And 'it mandated the Office of Economic Planning to prepare a draft restructuring of the databases of the Public Administration in order to ensure better 24 organization and usability of data and limit recourse in administrative practices to the use of the certification. Art.80 (priority projects for the development of the economic system) The Congress of State is committed to continuing the study and feasibility of these projects, which are a priority for the development of the economic system: - start with the social partners a deal finalized the adoption of a pay and regulatory regime that equalizes the Public Sector employment relationship to that of the Private Sector in relation to new hires and subject to the rights acquired; - Implementation of the technical infrastructure and legislation to ensure the realization of an electronic invoicing system compatible with European Standards; - Realization of the one-stop shop for businesses in order to support and streamline the activities related to the launch of new economic activities; - Definition, within the ambit of Cooperation and Customs Union with the European Union of the autonomous administration of customs services by the Republic of San Marino; - Identification of new forms of production and / or energy supply and waste disposal in order to reduce costs and increase autonomy in relation to external services to the Republic; - Identification of possible solutions privatization of some Entities and Public Companies through their transformation into joint-controlled actions of the State as well, in order to pursue the objectives of efficiency and economy, identification of services and public activities which are appropriate to an outsourcing; - Introduction of new instruments for flexibility in the labor market that can promote employment and the development and consolidation of business initiatives; - Identify, in the context of active employment policies, solutions for a more effective guidance system through a shared model of processes, services and actions to meet the new demands of an ever broader range of users and with different characteristics; - Preparation of the Commerce Enhancement Plan referred to in Article 21 of Law 130 of 26 July 2010 by 30 April 2011. The relevant State Secretaries in the aforementioned materials are required to report to the Great and General Council on the progress of these projects during the first half of 2011. in recognition of the tourist-commercial sector as a key component of the economy of the country is given a mandate to the Congress of State to draw up by 30 June 2011, in collaboration with trade associations, a total relaunch project industry establishing priorities, objectives and medium and long term strategies. PURSUANT TO ART.81 (Promotions and incentives in the energy sector)
On 2-4-6435 chapter called "Fund for interventions aimed at energy saving, water, production of energy from renewable sources and control of sources of pollution" is planned for the financial year 2011 an amount of € 500,000.00 tense to finance: a) the incentives provided in Article 2, paragraph 1, of the Chief Executive Decree 128 of 21 September 2009; b) the additional costs referred to in Article 7, second, third and fourth of the Chief Executive Decree 89 of June 25, 2009 and subsequent modifications carried out by the Autonomous State for Public Services; 25 c) the 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 its implementing decrees. A share of 1% of the proceeds from the Company Autonomous State for Public Services (AASS) the supply of electricity and gas consumed by users is allocated to the payment of tariffs referred to Chief Executive Decree 25 June 2009 n. 92. To this end, the AASS can adapt the appropriations in and out provided in the relevant chapters of its financial statements in compliance with the budget balance in accordance with the conditions of Article 27 of the Law of 18 February 1998 n.30. If costs following the payment of the aforementioned tariffs prove excessive in relation to the availability of the specific sections of the balance established in dell'AASS balance, the higher costs are financed from the allocation provided for the Chapter 2- 4-6435 of the State Budget. The amounts provided for in the budget year 2010 on 2-4-6435 chapter and not engaged can be used in residue in the financial account in 2011 to finance the incentives referred to Chief Executive Decree 92 of June 25, 2009 in order to achieve the objectives nominal cumulative PV capacity to be installed fixed in Article 10 of that statutory instrument. Notwithstanding the provisions of Article 5, first and second paragraphs, the Chief Executive Decree n.92 / 2009, cleared the Preliminary Authority for Public Services Regulation and Energy provided for in Article 14, paragraph 3, Delegate Decree 158 of September 21, 2010 is subject to the authorization process of other organs Administration, granting the subsidized rate applicable to electricity produced by the plant. The enjoyment of the incentive fee following the entry into operation that the Autonomous State Agency for Public Services shall notify the Immigration Office of Energy and which must take place within the period specified by the person responsible at the time of presentation the necessary documentation for the issuance of the authorization; this period may not exceed one year from the date of issue of the said authorization. The Congress of State is authorized to adopt, by December 31, 2011 decree regulating other forms of promotion of renewable sources than those currently in force, providing for incentives similar to those covered by the Ordinamento Italian. The term for the exercise of powers under Articles 6, paragraph 1, letter d), and 31, paragraph 5, of Law 72 of 7 May 2008 is set at 24 months after entry into force of this Act. It mandates the State Congress to implement informative and awareness initiatives aimed at promoting the rational use of energy sources, the reduction of pollutants emissions, reduce energy consumption, to rationalize the use of water resources available and to promote the establishment of an Environmental data Bank. Art.82 (Provisions relating to the Plan of measures for waste management) In order to increase civic awareness approach to waste management both civil and industrial and the aim of reducing the costs of disposal of mixed waste, the Plan of interventions for the management of urban and special waste as defined by Delegated Decree n.23 / 2009 will have to provide for and regulate, what action useful to the achievement of the targets for the reduction of municipal solid waste quantities undifferentiated products in the territory, the "curbside collection ". Such action may be implemented by the Autonomous State is also for Public Services with the collaboration of associations and Township Councils. 26 Art.83 (Protection of the World Heritage Site of San Marino Historic Centre and Mount Titano and the conservation and promotion of buildings with monument value) In order to ensure adequate funding for the costs arising from the activities of
protection and management of the site of San Marino Historic Centre and Mount Titano and, in particular, in order to ensure the operation connected to the Work Plan referred to in Article 10, paragraphs 3 and 4 of Law No. 133 September 22, 2009 , it will be allocated of € 65,000.00 on 1-4-3135 chapter "charges for the protection and management of the historic center of San Marino and Mount Titano - UNESCO World Heritage" and € 130,000.00 on chapter 2-4- 6615 "Measures for the protection and management of the historic center of San Marino and Mount Titano - UNESCO World Heritage Site." Funds budgeted on 2-4-6615 chapter is devoted to finance the incentives referred to Chief Executive Decree 87 of May 5, 2010 the effects of which are extended to the year 2011; to this end the term for submission of applications for the enjoyment of the benefits provided by the aforesaid delegated decree is established on 30 October 2011. Based on the results of use of the resources provided on the said Chapter, he has instructed the State Congress to adopt before June 30, 2011 special delegated decree seeking to modify the terms of the delegate decree 87 of May 5, 2010 with particular reference to the amount of convenzionamenti with the lending banks, subject to the identification of relevant financial resources. As part of the appropriation foreseen for 2010 on 2-4-6440 chapter "of AASP Endowment Fund for investments" for € 800,000.00 for interventions for the protection and management of the historic center of San Marino and Mount Titano. Art.84 (Measures for the recovery of the Centers and Nuclei Historical and houses in the catalog) In order to promote the recovery and development of Historical Centers and Nuclei, as well as the relevant environmental historical and cultural buildings, is scheduled on Chapter 2- 4-6640 "contribution by the State on interest and loans for the recovery of Historical Centers and Nuclei" a budget of € 90,000.00 face, among other things, to finance the incentives referred to the Chief Executive Decree May 5, 2010 n. 86. Managing the effects of decree 86 of 5 May 2010 shall be extended to the year 2011; for this purpose the deadline for submission of applications for the enjoyment of the benefits provided by the aforesaid delegated decree is established on 30 October 2011. The Congress of State is also delegated to adopt by the end of June 2011 decree aimed at redefining the amount the subject of concessions amount with the banks available for the provision of funding under that decree, after evaluation of the results of its application subject to the identification of relevant financial resources. Art.85 (Provisions relating to the asset management) and 'authorized the Congress of State to submit to the Great and General Council by 30 June 2011 a draft law for the establishment of a body governed by public law which confer the necessary investments, properties, intangible property of the State and the functions relating to their management, in order to increase the economic value. The functions and the economic and social objectives will be defined in the statute approved by the Great and General Council. And 'it authorized the Congress of State, after recognition of all existing contracts, to prepare a plan for the renegotiation of leases passive and active state in order to reduce expenses and align the proceeds at market values. 27 With effect from the current year, Article 27 of Law 30 of 18 February 1998 apply also to acts of exchange relating to land public property referred to in Article 6 of the Law of 21 January 2004 to 6 entail adjusting the appropriations in and out while respecting the budget balance. Art.86 (Investment Plans) E 'Congress authorized the State to submit a multi-year plan of investment in infrastructure and public works deemed strategic and priority to the development and modernization of the country with particular regard to: a) headquarters the Upper Secondary School and university buildings, schools, cultural; b) rationalization of the institutional and administrative offices; c) the upgrading of infrastructure links of cross-border interest; d) construction of plants and products to ensure greater autonomy in water supply and waste management according to eco-compatible principles; e) construction of new parking service of the world heritage site "San Marino Historic Centre and Mount Titano"; f) recovery, enhancement and conversion of public buildings. In order to finance the works mentioned in the first paragraph is mandated Congress to regulate State with delegated decree, by March 31, 2011, relevant procedures would lead to the sale,
after determining the market value through joint expert opinion from the Technical Office of the Land Registry, the Office and the Office of Urban Planning, Buildings, which is not of any matter of public interest and historical relics as well as of land for which there is a public utility. The Congress of State on the proposal of the Secretary of State for Finance and Budget will adapt the appropriations in and out in respect for the balance of the budget in accordance with the conditions of Article 27 of Law 18 February 1998 n. 30, after collecting discharged on the income of the State Budget from the sale of immovable property for the financing of public works and infrastructure referred to in the preceding paragraphs. Except as provided in the preceding paragraph, the works referred to in the multi-year plan of investments will also be supported through the use of instruments mentioned in Article 44 as well as through forms of public cooperation / private regulated in article 89. Art.87 (amendments to the Law 87 of July 19, 1995) the National Congress is delegated to adopt by June 30, 2011 decree concerning changes to the Law 87 of July 19, 1995 in order to overcome, pending definition of an intervention comprehensive reform of matter, uncertainties and distortions encountered in the application period of validity of the law cited above. The aforesaid decree is issued after obtaining the favorable opinion of the Commission for Territorial Policies. Art.88 (Provisions relating to the design and construction of public works and infrastructure) The Congress of State is authorized to adopt by March 31, 2011 decree governing the design activities of the public works and infrastructure, with particular reference to: a) definition the design levels, distinguishing them in the preliminary, final and enforceable; b) procedures relating to contests of ideas, design contests, competitions in two degrees. Art.89 28 (Amendments to the Decree of January 20, 2000 # 10) Following Article 4 of the Decree of January 20, 2000 10 The following Article is added: "Art.4 bis For the realization of public works included in planning in Article 4, in relation to which the Administration and organizations procuring Public expressly provide for such a possibility, private proponents may submit a feasibility study. Private proposers may likewise submit to the Administration and to Agencies Public contracting, by means of feasibility studies, proposals for the realization of public works and infrastructure are not in the programming referred to in Article 4. The Administration and Public Bodies they are required to evaluate the proposals within six months of their receipt, and may, as part of its programs, feasibility studies deemed to be of public interest. The adoption of the feasibility study does not determine any rights of the proponent to remuneration for services performed or to the realization of the work, nor to the management of related services; However, if the procedures are activated by Article 14 the provisions contained therein. ". Article 14 of the Decree of January 20, 2000 10 is replaced by: "Art.14 (Project Finance) For the realization of public works included in the programming referred to in Article 4 or whose feasibility studies have been adopted in mind Article 4a, financed in whole or in part with private capital, the Directors or the contracting public entity may entrust a concession by placing in the race base a feasibility study, aimed at presenting of offerings that cover the use of resources totally or partially borne by the proponents. The public works dealer identified as a result of the tendering procedures, as a rule, it is, as compensation, only the right to operate functionally and economically exploit all the work carried out. However, the Administration or the contracting public body determines in the tender also priced in the following cases: a) if the licensee is obliged to apply to users, prices lower than those corresponding to the remuneration of investments and the sum of the cost service and ordinary profits; b) if it is necessary to ensure to the concessionaire pursuing economic and financial balance of investments and the related operations in relation to quality of service to be provided. In determining the price referred to in paragraph two, it takes into account the possible provision of goods and services by the dealer or the Administration Public Body
contracting work relatively granted, as determined by the Contracting Authority itself in the resolution phase. By way of price, the Directors or the contracting public body, subject to the prerogatives of the Great and General Council, may transfer ownership or right to use immovable property in his possession or in order expropriated the use of which is instrumental or connected the work to be entrusted in concession and fixed assets that do not serve in the public interest functions. 29 The concession has a term normally not exceeding thirty years; However, the Administration or the contracting public entity, in order to ensure the economic and financial equilibrium pursuit of the investment dealer, may determine that the grant has a duration of more than thirty years, taking into account the performance of the concession, the a percentage of the price referred to in the second paragraph with respect to the total amount of the work and the risks associated with changes in market conditions. ". The Congress of State is authorized to adopt by March 31, 2011 decree by which they are governed: a) the requirements and characteristics of private proponents who may present to the Administration or to the Public Bodies feasibility studies; b) the content of the offers, the securities to be rendered and the bid evaluation criteria; c) the content and manner of disclosure of the notice and the letter of invitation; d) procedures for the selection of the promoter and contractor of the concession and the signing of the concession contract; e) the extent of the sums due to the promoter not awarded the concession; f) the possibility of establishing the project company and the relationship between that company and the concession holder; g) the termination of the concession agreement for breach by the granting or revocation of the license for reasons of public interest; h) the termination of the concession agreement for the fault of the licensee; i) the characteristics and requirements of the funders of public works and of persons who may participate in the tender. Art.90 (Amendments to the Law of 17 September 1999 n. 96) Article 12, first paragraph of the Law of 17 September 1999 n. 96 is replaced by: "The stage on the approval of execution of the contract of the Public Administration is one in which the supervisory authority, that is the body entrusted by the Public Administration, through the verification process, that is perfected the act of testing and technical procedures, ensure the compliance of the works or services performed by the contractor to the contract and to all acts already approved, expressing its approval in order to carried out by the contractor performance. " Art.91 (Organisational aspects and administrative / accounting dell'AASS) Pending the preparation of a project dell'AASS transformation into a stock company, recognized as imperative the need to equip the Autonomous State for Public Service of organizational aspects and administrative / accounting nature of private law in order to: - allow proper administrative set-up and control of various operating areas; - Reduce operating costs and increase the efficiency of processes; - Be compatible with the dell'AASS budget reserved to the international criteria of the energy sector operators and services in order not to jeopardize the economic and the potential synergies with the Company's foreign entities relations. It will be sent to the Congress of State to prepare a draft revision of the organization and the organization of the Company's accounting structure. 30 Art.92 (Amendments to the Act 27 January 2006 # 21) Article 2, paragraph two, of Law 21 of January 27, 2006 is replaced by: "The Coordinating Committee shall be convened and chaired by the Secretary of State for the Land and Environment and consists of: a) the Home Secretary that, in case of absence or impediment, replacing the Secretary of State for the Land and the Environment; b) the Secretary of State for Health and Social Security; c) the Secretary of State for Industry, Crafts and Commerce; d) the Head of the Civil Protection Service. ". The first part of the second paragraph of Article 4 of the 21/2006 Law is thus replaced: "The appointment of the Head of the Civil Protection Service is carried out by the State Congress under Law 108 of July 31, 2009 primarily between staff service meet the following requirements: ". Article 4, paragraph seven, of the 21/2006 Law is replaced by: "The Civil Protection Service pertains to the Department of Land, Environment, and Agriculture and
directed by the Head of Civil Protection. The service provides support functions to the Coordination of Civil Protection. ". Article 9, second paragraph, of the 21/2006 Law is replaced by: "The Head of the Civil Protection Service, having taken note of the characteristics of the event, order the implementation of the urgent measures necessary, it shall contact the directors or managers of other operating structures of Civil Protection, convene the Crisis Unit, appropriately informing the Secretary of State for the Land and Environment. Pending definition of the staffing requirements of the Office and Administration Services Public and temporarily, the Congress of State is authorized to activate the necessary tasks the accomplishment of the Civil Protection Service functions under the procedures referred to in Article 4 first paragraph, letter c), of the Law n.108 / 1990. In order to ensure a coherent organizational management, policy and administrative management of the Civil Protection Service, as of January 1, 2011, the delegates to the Civil Protection will consider including in the Department of Land and Environment allocations. ". Art.93 (Update capitation referred to in Article 5 of the Law 13 April 1976 n. 9) Effective January 1, 2011 the amount of capitation in the Decree n. 26 of 26 February 2002 at the expense of non-resident citizens of San Marino, or in possession of a valid residence permit, which do not exercise in San Marino an activity subject to compulsory insurance is high at € 200.00. With the same date and for the same amount referred to in the previous paragraph are also revalued the shares for the expenditure referred to in Article 2 of Law 64/1995 for the general public resident outside the territory of San Marino, who intend to take advantage of health services provided by the Institute for Social Security. Art.94 (administrative violations) With this provision the Annex H of the Chief Executive Decree 180 of December 30, 2009 of administrative pecuniary sanctions of competence of the General Directorate of the ISS is replaced with effect from 1 January 2011: 31 "Annex H Constitute administrative violations, the responsibility of the Director General of Social Security, the offenses provided for by the following laws: 1) law of 7 February 1939 n. 2 (compulsory insurance against industrial accidents and occupational diseases) Article 70 of Law 15 of 11 February 1983 (Failure to submit complaints - summary forms - Inaccurate compilation) and 6 penalty: from € 66.00 to € 335.00 for each complaint and summary sheet. They are excluded domestic employers who hire household staff proper family services that absolves the tutor activities, companionship person, nanny, janitor, chauffeur, groom and attendants to permanently infirm persons, for which the amount of the penalty is expected from a minimum of € 50.00 to a maximum of € 60.00; 2) Law of 22 December 1955 42 (reorganization ISS) Article 63: fine of € 200.00 per € 1,000.00 (the responsibility of the General Director of Labour, if it is committed against Inspectors Work); 3) Decree of April 26, 1976 n.15 (family allowance) Article 17: sanction from € 66.00 to € 540.00; 4) Law 15 of February 11, 1983 (reform of the pension system) Article 64 (hypotheses non-malicious): sanction from € 66.00 to € 400.00; "Art.95 (Mode implementation of Article 56 of Law 18/12 / 2003 165 regarding how to send complaints pays for in Article 6 of 15/1983 Act, as amended) Article 56 of Law 165 of 18/12/2003 concerning the mode of submission of complaints pay is added the following fourth paragraph: "from the date of delivery of the complaints pays and its summary sheet of January 2011, is permitted to the employer, or individuals duly delegates, sent to the Agency for Social Security documents referenced through electronic modes. These arrangements will be undertaken after obtaining a special enabling code from the Institute for Social Security and sending the documents in question in accordance with the technical protocol "PDF" and "XML". By decision of the Executive Committee of the ISS to be issued by January 31, 2011 will be given details about the technical and practical modalities for implementing the provisions of this paragraph. Documents sent to the manner described above are valid until proven otherwise. The sending of the documents in question in the manner indicated is an alternative to the paper and does not constitute electronic document in accordance with current provisions. THE
documents received will be stored with the technical procedures designed to preserve them defined by the ISS, which under the above-mentioned decision of the Executive Committee will issue the necessary directions. To documents submitted under this provision and to their content, apply in the case of irregularities the planned administrative monetary penalties. ". And 'he repealed the penultimate paragraph of Article 56 of Law 165/2003. ". 32 Art.96 (Updates to Decree 121/2001) Articles 7 and 8 of Decree 121 of 27 November 2001 shall be replaced by the following: "Section 7 (withdrawal from circulation and obligations of the Central Bank of banknotes transmission and suspected of being counterfeit coins) 1. persons who manage or distribute by way of professional euro banknotes and coins are obliged to withdraw from circulation those suspected of being counterfeit and hand them over to the Central Bank of the Republic of San Marino. 2. The persons who manage or distribute as professional banknotes and euro coins are: a) persons authorized as identified in Article 1 of Law 17 November 2005, n. 165, as amended; b) insurance and reinsurance intermediaries registered in the relevant register kept by the Central Bank of the Republic of San Marino; c) companies that perform debt collection activities for others; d) undertakings which carry out custody and transport of cash; e) San Marino branches of subjects, based abroad, carrying on the same activities performed by the persons indicated above; f) post offices and other government offices who carry out financial transactions through cash service to the public; g) the Department Tax Office and Treasury Department of the Central Bank of the Republic of San Marino; h) those who manage casinos and games of chance provided by Law 25 July 2000, n. 47, as amended; i) legal persons carrying on an occasional basis and the trading activity limited scale of one currency against another, in accordance with Article 26a of the Law 92 of June 17, 2008, as amended; j) any other persons identified by the Central Bank of the Republic of San Marino in the provisions referred to in the next paragraph. 3. The Central Bank of the Republic of San Marino may issue implementing provisions of paragraph 1 in respect of all the above mentioned parties also regard to the organizational measures necessary for the respect of the obligations of withdrawal and transfer of euro banknotes and euro coins suspected of falsehood. 4. The person referred to in the second paragraph that violate or do not comply with the instructions issued by the Central Bank of the Republic of San Marino in accordance with the above paragraphs, which do not remove from circulation, or do not transmit the banknotes or euro coins suspected of falsity, they shall be punished with an administrative fine ranging from € 2,500.00 to € 25,000.00. 5. The power to apply the penalty provided for in the preceding paragraph it is for the Central Bank of the Republic of San Marino. 6. In the event of a judicial inquiry of the subjects mentioned in the second paragraph of the Law Commissioner may avail itself of the Central Bank of the Republic of San Marino. 7. In cases where the falsehood suspicion must relate to banknotes and coins in currencies other than the euro, the person referred to in paragraph 2 will still have to withdraw from circulation and hand them over to Interpol in the Republic of San Marino, according the indications given by this. 33 Art.8 (Cooperation and Mutual Assistance) 1. The Central Bank of the Republic of San Marino in the application of this Decree, shall, for the purposes of analysis and identification, banknotes and coins suspected of being false as well the relevant technical and statistical data available to the national authorities of other States having equal duties. Agencies themselves may also request the cooperation and the assistance needed to ensure the prevention of forgery. "2. The provisions of the upper paragraph shall be applied in such a way as not to prevent the use and conservation of banknotes suspected of being false as evidence in criminal cases. ". Art.97 (Amendments to the Act March 1, 2010 # 42) Article 7 of the law 1 March 2010 n. 42 is added the following paragraph: "3. 'imposed by the person tenutario the Trust Register, the administrative penalty of € 3,000.00 to the resident trustee or agent resident who has failed to draw up the certificate
the trust within the period specified in paragraph 1. "Art.98 (authentic interpretation) Article 32, paragraph 10 of Law 15 December 1994 n. 110, as amended by Laws 17 February 1998 n. 28 and 30 April 2002 n. 58 and Decree 13 May 2003 n. 56 In stating that the decay loan when the conditions of the grant are not respected, must be understood as meaning that the decay follows the failure to comply with the conditions indicated in the request of the soft loan and incorporated into the loan agreement signed with the ' credit institution. Article 99 (Changing the Delegate Decree 10 August 2007 n. 96) Article 12, paragraph 3, of the Chief Executive Decree 10 August 2007 n. 96 is replaced as follows: "3. Registration can be requested by any natural or legal person residing in the Republic of San Marino that the aircraft owner or has the actual availability according to the conditions provided by the Authority. Foreigners and foreign companies can register or maintain registration of aircraft of their properties in the Register referred to in Article 7 of the Chief Executive Decree 10 August 2007 n. 96 prior election of domicile at its own resident representative in San Marino, which are directed communications and notifications by the Office. Art.100 (Amendment to Decree 27 October 2003 n. 135) Article 5 of the Decree of 27 October 2003 n. 135 is amended as follows: 34 "The vehicles which facilitated the measure benefiting the rate of 9% to the activity of driverless car. The aircraft, intended for tangible fixed asset for San Marino companies or foreign companies listed on the register, provided for in Article 7 of the Chief Executive Decree 10 August 2007 n. 96, as amended by Article 12, paragraph 3, of the Chief Executive Decree 96 of August 10, 2007, and subsequent amendments benefiting facilitated the rate at 2%. The boats, designed to tangible asset for San Marino companies or foreign companies registered in the register of vessels for pleasure craft under Article 4 of Law 164 of 30 November 2004, benefit from the rate subsidized to the extent of 6%. ". Art.101 (Measures relating to recreational craft) Registration in the register of vessels for pleasure craft under Article 4 of Law 164 of 30 November 2004 subject to the entry fee calculated in the following manner: - Pleasure Unit up to 24 meters € 1,200.00; - Recreational units over 24 meters € 3,000.00. The boats entered the naval register for pleasure craft under Article 4 of Law 164 of November 30, 2004 are subject to the annual renewal fee calculated in the following manner: - recreational units up to 24 meters fee of 35% of the registration fee; - Recreational units over 24 meters fee equal to 20% of the entry fee. Art.102 (Incentives to the sale of natural gas for vehicles) It mandates the State Congress have in place by 30/06/2011 an operational plan of tax incentives, restricted to the sale of natural gas for vehicles, addressed to authorized operators decide to equip their service stations with special equipment for the retail distribution of this type of fuel. Art.103 (Fight against organized crime) and 'instructed the State Congress to prepare specific action on intensifying the fight against organized crime in order to achieve an effective qualification of the system of internal controls, the number of education and training the human resources allocated, in order to ensure maximum continuity bilateral investigation by the exchange, collaboration and contributions of experience and knowledge in relation to criminal phenomena. An annual report must be submitted to the Office of the Great and General Council Presidency. Art.104 (Strategies financial system) and 'authorized the Congress of State to submit to the Great and General Council by 30 June 2011, a strategic plan aimed to stabilize, restructure and put the financial system in a context of integration with the European Union market. 35 In order to assess how compliance will be established a Permanent Joint Committee composed of institutions, the Central Bank and Banking Associations. Art.105 (Entry into force) This Law shall enter into force on the fifth day following that of its legal publication. Our Residence, 22 December 2010/1710 THE CAPTAINS REGENT Giovanni Francesco Ugolini - Andrea Crocuses THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Valeria Ciavatta 36 BUDGET OF THE STATE
FINANCIAL YEAR 2011 ANNEX "V" (LAW 02/18/98 n. 30 Article .47) DESCRIPTION NUMBERING CHAPTERS CHAPTERS BUDGET Department of Internal Affairs in 1230, 1240, 1245, 1250, 1260, 1280, 1285, 1290, 1310, 1320, 1430, 1490, 1550, 1580, 1620, 1650, 1705, 1710 Department of Foreign Affairs in 1770, 1790, 2060, 2065, 2110, 2135, 2140, 2150, 2160, 2170, 2180 Department of Finance and Budget 2240, 2650, 2660, 2670 , 2690, 2730, 2770, 2820, 2910, 2930, 2940, 4680 Department of Land, Environment and Agriculture 3040, 3140, 3190, 3220, 3270, 3300, 3310 Department Productive Activities 3640, 3680, 3731, 3738 3760 Justice Department, 5920 Department of Tourism and Sport 3900, 3960, 3970, 3980, 3985, 3990 the Department for work and Cooperation 4140, 4260, 4320, 4325, 4370.4380 Department of Health and Social Security 4450, 4451 Salaries and allowances to staff in business and institutional organizations pay charges FORECAST OF STATE BUDGET FINANCIAL YEAR 2011 ANNEX "V" (LAW 18/02/98 n. 30 Article .47) DESCRIPTION NUMBERING CHAPTERS CHAPTERS BUDGET Department for Education and Culture 4710, 4730, 4740, 4750, 4760, 5180, 5200, 5290, 5560, 5640, 5655, 5660, 5770, 5830, 5850, 5915 OF THE ESTIMATED BUDGET STATE FISCAL YEAR 2011 ANNEX "V" (LAW 18/02/98 n. 30 Article .47) DESCRIPTION NUMBERING CHAPTERS CHAPTERS BUDGET Department of Internal Affairs in 1300, 1330, 1335, Department of Foreign Affairs in 1845, 1850 Department of Tourism and Sport 4000 Work Department 4390 Cooperation and Department for Education and Culture 5182, 5210, 5300, 5380, 5570, 5650, 5670 Amnesty Law 18/03/97 n transfers. 37 Appendix "G" BUDGET OF THE STATE FINANCIAL YEAR 2011 ANNEX "V" (LAW 18/02/98 n. 30 Article .47) DESCRIPTION NUMBERING CHAPTERS CHAPTERS BUDGET Department of Internal Affairs in 1385, 1425, 1445, 1447, 1575, 1683, 1708, 1725 Department of Foreign Affairs in 1803, 1807, 1925, 2085, 2086 Department of Finance, Budget 2295, 2327, 2715, 2795, 2835, Department of Land, Environment, Agriculture 3205, 3335 Department Productive Activities 3673, 3695, 3734, 3742 , 3743 3795 Justice Department, 5955 Department of Tourism and Sports Department 4025 Labour and Cooperation 4170, 4303, 4343 Department of Health and Social Security Department 4485 Education 4785, 5245, 5345, 5425, 5685, 5795, 5885 Delivery charges BUDGET OF THE STATE FINANCIAL FINANCIAL ANNEX 2011 "V" (LAW 18/02/98 n. 30 Article .47) DESCRIPTION NUMBERING CHAPTERS CHAPTERS BUDGET Finance Department, Budget 2410, 2420, 2430, 2435, 2437, 2439, 2441, 2442, 2443, 2444, 2445, 2446, 2447, 2448, 2449, 2760, 2761, 7820, 7830, 7835, 7837, 7842, 7849, 7850, 7852, 7853, 7854, 7855, 7856, 7857, 7859 Department of Land, Environment and Agriculture 3260, 3570 , 6615, 6640, 6890 Department Productive Activities 7220, 7221, 7225, 7227 the Department for Work and Cooperation 7430, 7440, 7450, 7452, 7465 Department for Education and Culture 5130 interest expense, contributions in C / interest repayment mortgage advances and charges comparable REPORT PREDICTION OF THE STATE FINANCIAL YEAR 2011 ANNEX "V" (LAW 18/02/98 n. 30 Article .47) DESCRIPTION NUMBERING CHAPTERS CHAPTERS BUDGET Department of Internal Affairs in 1450 Contribution to the State Funding of Parties and Political Movements (Legge170 / 2005) Department of Foreign Affairs in 2040 Contributions to International Organizations 2360 Telephonic Department of Finance and Budget 2405 Contribution referred to 'article 9 of the Agreement San Marino - Holy See in 2408 Fulfilment sureties arising from agreements for credit facilities 2,270 Leasing and other charges of using property service charges in 2275 and 2460 repayments various Aggio retailers of monopoly 2500 charges for services provided dall'AASS 2505 Loss for the year 2620 AASS Sali Tabacchi 2630 Matches 2640 2750 2755 Miscellaneous insurance costs for Treasury Service Unica 2756 expenses for the Tax Office 2757 Service charges for various services provided by the Central Bank in 2530 Aggio of philatelic values ​​taken dall'AASFN 2540 Aggio of numismatic valuables taken dall'AASFN 2560 Fund endowment AASFN 2570 Central State endowment Fund of the Autonomous Company Milk 2900 ISS payment of 20% IGR on the compensation performance of older people (art.6 L.25 / 6 / 91 79) 2970 expenses of supply and transport fuels for heating of public buildings 4607 of pension equalization fund
BUDGET OF THE STATE FINANCIAL YEAR 2011 ANNEX "V" (LAW 18/02/98 n. 30 Article .47) DESCRIPTION NUMBERING CHAPTERS CHAPTERS BUDGET Department of Land, Environment and Agriculture 2590 labor Endowment Fund AASP 3560 Contribution "Solidarity Fund "3580 social contribution expense of farmers and wage earners integration income Fund 3610 3630 livestock mortality charges payable all'AASP for use of salaried staff UGRAA 6443 endowment Fund for labor AASP for extraordinary interventions 6850 Financing law cooperation and incentives various Department Productive Activities (Industry, Crafts and Commerce) 3755 Financing Chamber of Commerce, the Department for Work 4360 Refunds ISS exemption for contributions on salaries of apprentices (L.28 / 10/75 37) Contributions 7420 to 4250 trainees Refunds to the postal authorities for telegraph expenses, telexes and airmail (terminals and transit) Department of Health and Social Security 4510 costs borne by the State Fund for Social Services 4530 Fees payable to the State pension fund management employees employees 4540 Fees payable to the State pension fund management 4550 Fees payable to the farmers of the state to fund pensions for craftsmen 4560 expenses paid by the State to fund pensions for merchants 4570 expenses paid by the State to fund pensions for freelancers 4580 Fees payable to the state pension fund to FORECAST OF STATE BUDGET FINANCIAL YEAR 2011 ANNEX "V" (LAW 18/02/98 n. 30 Article .47) DESCRIPTION NUMBERING CHAPTERS CHAPTERS BUDGET 4590 entrepreneurs Endowment Fund for health care and social and health funding 4603 Expenses paid by the State for funding 110/2009 Law "Urgent Measures in the social safety net" 4605 Extraordinary contribution to management pension fund 4610 expenses paid by the State for health and social service funding 4620 expenses paid by the State for the payment of family allowances for agricultural workers, pensioners of the State, social and assimilated pensioners. 4630 Fees payable to draw the State management for the payment of family allowances to 4640 artisans expenses borne by the state for taxation cash family allowances in favor craft enterprises 4650 Fees payable to the State pension fund agents, representatives and other self-employed 4660 Competition State funding for downtime management and CIGD 4665 Competition of the State for funding special economic benefits 4670 expenses paid by the State for social pensions and assimilated 4675 Fees payable to the special integration Status 4690 social pensions accompanying Cheque Department for Education and Culture 5120 charges for the right to study (# 5/2004 law)