Microsoft Word - LAW 29 October 1981 n.86.doc

LAW October 29, 1981 n.86 (published in the albo of the Public Palace on 20 November 1981
)
Law on stamp duty and related regulations.

We the Captains Regent of the Most Serene Republic of San Marino
promulgate and publish the following law approved by the Great and General Council
its meeting of 29 October 1981. TITLE I


General provisions Art. 1
Under the name of "stamp tax" shall be levied a toll on the civil acts, administrative, public and private
, on court documents, the documents are presented, as evidence, first
to the judicial authorities , attached to public acts, on hereditary complaints, on registers and other documents
expressly mentioned in the present law.
In consideration of general expenses that Public Administration supports the explanation
of punitive law, it must pay a stamp duty on decrees and penal sentences.
Art. 3
The stamp duty is payable as follows:
1) in an ordinary way, through the use of stamped paper watermarked laid down in Articles 6-7;
2) in an extraordinary way, by the use of revenue stamps in art. 12;
3) virtually, through the Office direct payment of stamp and registry.
Art. 4
The stamped paper, revenue stamps and bills are issued with Decree Reggenziale,
heard the opinion of the State Congress. The Reggenziale Decree establishes the values ​​and all the characters distinctive
.
These values ​​shall only be sold by the State stamp duties.
Art. 5
And 'forbidden to anyone not authorized by the State, manufacture, print or sell stamped paper,
stamps and bills.
Violators incur a financial penalty from L. 50,000 to L. 50,000,000
given the magnitude and gravity of the infringement, without prejudice to any further penalties imposed by the
penal code standards.
Art. 6
The ordinary stamped paper is watermarked door marked with the stamp in the upper left part of the
sheet bears imprinted its value, must be margined and contain a hundred lines for each sheet.
Art. 7
The stamped paper with printed form has the same dimensions and characteristics of the stamped paper ordinary
and is destined to the following uses: perfecting Question, mortgage note, the
lease, criminal record certificate of criminal charges pending, certificate of good conduct,
certificate of civil capabilities and record of bringing civil.
Art. 8
Stamp printed and the value of the stamped paper can not be covered with writing, stamps, stencils
, nor in any way be defaced, damaged or deleted.
Offenders are liable to a fine equal to ten times the value of the branded
tampered paper, applied by the stamp.
Art. 9
A sheet of paper stamped used for an act can not be used for another act even if the previous
document is deleted or canceled.
In case of transgression the document is considered to not have a stamp.
Art. 10
And 'forbidden to do, both for the original copy, two or more separate acts on the same sheet.
You can write the following one after the other or on the same sheet of stamped paper:
a) papers and documents which, under the laws, can be written in the records one after the other
and alongside each other;
B) inventories, the minutes and all acts which can not ultimarsi in one sitting,
including the minutes of affixing or removal of seals;
C) the various receipts for amounts received as a reduction of the same credit, as long as each of them
both bearing the stamp of its receipt;
D) all acts of procedure in civil cases with the exception of interim or final judgments;
E) the decrees Judicial Authority at the bottom of the related appeals;
F) certificates, certificates and reports at the bottom of the notification to the acts of civil
investigation of causes and judgments;
G) the legalization and authentication of signatures, authentications acts on deeds and documents
to which they relate and, in general, the completion of formalities statements on the documents were subject to such
formalities;
H) the receipts, endorsements, guarantees, acceptances on bills of exchange, promissory notes and on the other
bearer bonds;
I) the minutes of expertise sworn an oath at the bottom of the report;
L) the notice of revocation of the mandate revoked the mandate.
Art. 11
The original and the copies of acts and documents must be written legibly.

Each line can not be more than fifty letters.
You can not exceed the number of the lines, or write outside those zones, or in the margins of the paper
.
Offenders are liable to the penalties provided in Art. 40 of this Law.
Art. 12
The revenue stamps on the acts subject to a fixed tax on deeds and writings from abroad, on
bills and acts subject to stamp duty in case of use, must be canceled only by the
register with the affixing of a stamp calendar.
E 'except for only the stamps applied to receipts and alerts to the public,
which brands may be canceled by the person liable for the payment,
by date stamping for alerts and signature for receipts.
The revenue stamps applied to receipts and payment of bills due
direct contributions to the state are canceled dall'esattore with his stamp of the office and the stamps for
receipts of payments made by the state are also canceled by the Treasurer of the State with the stamp of their own
Office.
Art. 13
And 'forbidden to make up for the lack or inadequacy of the stamp card stamped by brands from
stamp.
The seal thus is deemed not affixed or no.
Art. 14
The acts, contracts, scripts and documents of any kind and description, which no
subject to the payment of stamp duty when it is due, or are in contravention of any of the provisions
of this law, they can not be recorded, nor presented in
judgment, nor mentioned in public documents, court judgments or decrees, until you have granted the
taxes and penalties.
Art. 15
And 'forbidden to the Judges, the cursors, the Chancellors, the Notaries, to public officers and officials, the issue
measures or to carry out official acts on the submission of documents which are in the
contravention of this law, otherwise the threat of sanctions foreseen
Art. 40 2nd paragraph.
Art. 16
The acts and documents from abroad, before he is allowed to use in the Republic,
should be subject to stamp duty prescribed by this law for the acts and writings written
in the State, the which were affected by the application of tax stamps.
Art. 17
The stamp duty on criminal sentences and inheritance complaints are accurate by the
virtually Registry, through a payment bill the first and at the same time
levying of inheritance tax the second.
Art. 18
The stamp duties are: progressive, proportional and fixed.
The progressive tax applies to the complaints of inheritance.
The proportional tax applies to bills, to sales effects taken into
Republic or from abroad.
The fixed tax applies to all papers and documents not covered by the application of
progressive taxes and proportional. TITLE II


Art Set progressive stamp. 19
The complaints of inheritance are subject to the following stamp duties, which are settled
on the total net assets inherited as follows:

For a value of up to L. 1,000. 000 L. 5,000
L. 1,000,001 to L. 10,000,000 L. 7,000
L. 10,000,001 to 50,000,000 L. L. 9,000
L. 50,000,001 in L. L. 100,000,000 15,000
L. 100,000,001 to 500,000,000 L. L. 30,000
over 500,000,000 L. L. 100,000

STAMP DUTY PROPORTIONAL Art. 20
The stamp duty proportional on bills and other trade effects, whatever
maturity of the security is established in L. 5 for every thousand pounds or fraction of a thousand pounds.
This tax on bills of exchange and other trade effects created in the State and payable abroad or
of such securities from abroad, only when these have been subject to regular
stamp duty in the country of origin, it is reduced by half.
Art. 21
The tax bills and other effects of trade is affected by the use of special paper
cuts and other securities issued pursuant to Art. 4 of this Act.
The tax is inclusive of that for turn, guarantees and other bills of exchange statements.
Art. 22
For effects or drafts in excess of 50,000 lire or values ​​other than the securities, the tax charge
is paid as follows:
a) in an ordinary way by charging with ordinary bills whose extremes must
back in again to the same effect;
B) in an extraordinary way, by applying the tax stamps, which must be

Canceled exclusively by the Registry with the punch stamping in
calendar.
Art. 23
Bills of exchange and other trade effects, from abroad, are subject to stamp duty
under this law, before he is allowed to use in the Republic.
For this purpose they are submitted to the Office of the Register, which cancels the stamps that the person concerned has applied
.
Art. 24
The Registry Office may grant to the craft, commercial and industrial that
so request, to submit to the stamp using brands or visa stamp, its models,
printed or lithographed, sections or effects of commerce for any amount as long as these forms have
size of paper cuts for branded bills and bearing the indication of the issuing company and
ends of the authorization by the stamp and registry.
The offense is punishable by a fine of L. 50,000.
Art. 25
The Registry Office is authorized to ascertain and agree with stakeholders and with the Institutes of
Credit, the amount of tax due annually on promissory notes and other
trade effects from abroad for collection.
Art. 26
The bills can be regularized with stamp, in terms of Art. 22, provided that no
are dated or signed.
STAMP DUTY FIXED
Art. 27
The fixed tax of stamp duty is payable by the use of stamped paper or by
application of tax stamps according to the mandatory requirements under the following articles
.
ACTS stamp duty is payable SIN ORIGIN
Art. 28
E 'mandatory use of stamped paper from Lire 1,000 to the formation of the acts and documents listed in this article
:
1) the originals, copies, extracts of notarial acts, except as prescribed by Art. 31;
2) the originals, copies and extracts of the records of the notary for deeds entered into in the interest of the public;
3) the originals and copies of private documents containing legal transactions, agreements,
also unilateral declarations by which you build, edit, they expire, ensure and document
legal relations of any kind ;
4) the originals and copies of any kind of description, expert opinions, findings, inventories,
statutes and regulations in general;
5) applications, appeals, petitions, appeals and memories through administrative and court to
bodies, committees or government offices or state, unless the exemption provided for by special laws;
6) the documents, copies, certificates, declarations, certifications, licenses, authorizations, permits and other similar documents
, an extract issued by officials or public offices;
7) copies, for private use, of decisions, in abridged form, the Regency, the Council
Great and General of the State Congress, the Council of Twelve and state committees;
8) actions relating to the adjustments of the Civil State with the exception of those referred to in Art. 39 # 15;
9) participation notes and transcription mortgage;
10) applications for each state, certificate, copy or extract for each mortgage registration of charges;
11) certificates, states, copies and extracts mortgage;
12) certificates and cadastral extracts;
13) applications for perfecting and cadastral annotations;
14) the questions that present themselves to the Secretariats of the secondary schools;
15) certificates, statements, representations or copies of documents issued by the ecclesiastical authorities
and shipped by the ministers of the cult when they are intended for civilian use;
16) acts for the Council of the Twelve;
17) copies of the documents, certificates, documents and records deposited in the public archives;
18) the originals and copies of the bill protests;
19) sheets of notarial repertoire;
20) instances to contribute to public auctions;
21) the private auction notices;
22) certificates of good conduct.
Art. 29
It 'also required the use of stamped paper by L. 1,000 for the formation of the following acts and documents
:
1) acts, and copies in civil court proceedings, administrative or arbitration except as
provided in Art. 39 # 10;
2) applications, petitions, allegations, complaints, statements that are presented to the Court Commissioner's Civil
also effects the enactment of measures entrusted to the Stationery Office or cursorile
;
3) judgments, decrees or other measures in the original or a copy or extract issued by judicial organs
of any degree;
4) acts out of court made by the judicial authority bodies;
5) the measures relating to voluntary jurisdiction;

6) acts of a civil and withdrawals of complaints, before the Commissioner's Court in
criminal judgments;
7) criminal certificates;
8) certificates of pending criminal charges;
9) certificates of criminal record;
10) powers of attorney ad lites;
11) eviction precepts.
STAMP DUTY EXTRAORDINARY
Art. 30
The acts and documents listed in Articles 28 and 29, not drawn up on stamped paper, if they are written in heliographic or letterpress printing
are admitted to the extraordinary regularization stamp
by applying brands from stamp of corresponding value, provided such acts and documents
are not subscribed by the interested parties, by officials or public employees issuers.
The cancellation of the revenue stamps must be made exclusively by the
Register with the punch stamping calendar.
It 'however, given the opportunity to the Director of the Office to authorize public offices to carry
canceling stamps postmarked the same, reserving appropriate provisions and
controls.
Art. 31
For notaries, the archivist of the State, state officials and public officials, it is possible to match the extraordinary
stamp by applying tax stamps to vanish with
seal thereof or the their office, on photographic copies or heliographic reproductions of instruments adopted or
rogati by them, for which acts as prescribed subjection to stamp outset.
Art. 32
For notaries is prohibited to pay the stamp duty in an extraordinary way, by applying
of revenue stamps of zero with his seal on deeds and documents are not subject to stamp duty since
origin or from abroad, when such acts are attached to public acts by
same rogati.
ACTS stamp duty is payable IF USE
Art. 33
They are subject to the stamp duty L. 500 all records and documents are not subject to stamp duty since
origin including those listed in Art. 39, when produced in court or fit
in the records of the Registry of the Commissioner's Court or in any degree of jurisdiction, or
appear before the Office of the Registry to be registered or are inserted and attached at public events | || or private.
The tax is payable for each sheet and is charged according to the norm of Art. 12.
STAMP DUTY OF RECEIPTS
Art. 34
receipts when not result discharge of sums due under the written contract are subject to stamp duty
which in any case may not be less than L. 50, for the proportion of
L. 1.50%.
The tax receipts of stamp duty is payable by the party released while the payments that you make
by the state tax is paid by the lender.

VARIOUS ACTS Art. 35
They are subject to tax from the beginning of L. 500 stamp to be served by applying
stamps from zero with the issuer Office stamp:
1) contracts for the scriptures or questions type, for subscription administration between anyone
the exercise of establishments for the production or distribution of gas, electricity, and home users
. The tax is payable for each user and for each sheet;
2) permits and licenses issued by the authorities or the Police Offices;
3) certificates, copies, extracts relating to acts of the Civil Registry and State;
4) bank receipts.
Art. 36
They are subject to stamp duty at the rate of the paper size, by applying
brands to zero in accordance with Art. 12, types, drawings, plans, models, plans, demonstrations
graphics and other works of engineers, architects, surveyors, experts and designers as well as engineers typically
extracts of cadastral maps, as follows:
until dm. 20 - tax L. than 1,000 dm. 20 - Set of L. 3,000
Art. 37
They are subject to stamp duty of L. 10 for each sheet, records and accounting or business
books that the Company shall be mandatory to submit to a public registry for the
endorsement.
Art. 38
The shares and bonds issued by the company and any other entity, legal person or consortium
, are subject to the following stamp duty: SECURITIES NAMES

When the nominal capital of the title does not exceed :
L. 1,000 sets of L. 50
by L. 1,001 to L. 5,000 sets of L. 100
by L. L. 5,001 up to 10,000 sets of L. 200
from L. 10,001 to L . 100,000 sets of L. 300
L. 100,001 up to L.1.000.000 tax L. 1,000
L. 1,000,001 up to L.5.000.000 tax L. 5,000
by L. 5,000,001 up to L.10.000.000 tax L. 8,000

L. 10,000,001 up to L.50.000.000 tax L. 10,000
L. 50,000,001 up to L.100.000.000 tax L. 15,000
over 100 million sets L. 20,000
BEARER SECURITIES
When the nominal capital of the title does not exceed:
L. 1:00 tax L. 100
by L. 1,001 to L. 10,000 sets of L. 200
from L. 10,001 to L. 100,000 sets of L. 400
L. 100,001 to L . 1,000,000 sets of L. 1,500
by L. L. 1,000,001 up to 5,000,000 sets of L. 5,000
by L. L. 5,000,001 up to 10,000,000 sets of L. 10,000
by L.100.000.001 up to 50,000 L. 000 sets of L. 15,000
by L.50.000.001 up to L. 100,000,000 sets of L. 20,000
over 100 million sets L. 30,000
the tax is due for each title.
The same tax is due for provisional certificates of these itoli.
In case of conversion of bearer shares into registered shares is not due to any stamp duty, nor
for new titles that replace those in bearer form, duly stamped, neither for the issuing of receipts
of the qualifications presented by conversion, nor for provisional certificates of bearer securities
regularly branded.
The tax corresponds with the use of stamped paper and stamps which must
only be canceled by the Registry.
And 'however it allowed to pay the tax even on forms provided by
applying tax stamps as long as these modules are not subscribed.
DOCUMENTS FREE OF STAMP
Art. 39
They are exempt from stamp duty:
1) Acts issued by the Authority of the State or Government, records, documents, writings, documents
generally drawn up or released in the exclusive interest of the State or Public Administration or
relating to the application of the law on social security, tax laws or any
according to the law expressly providing for the exemption.
2) The applications addressed to the Great and General Council.
3) The petitions or requests addressed to the Regency, when it does not concern business disputes
remitted to the ordinary way.
4) The acts, documents, actions, judgments in proceedings in criminal matters; except
acts of a civil and withdrawal of lawsuit.
5) The receipts and payment bills of fees and taxes levied by the State duties
Register of Mortgages and financial offices of the State.
6) The copies and extracts of documents required in the interest of the state and public offices.
7) The accounts and supporting documents of the accounting officers of the state.
8) The acts, documents and decisions in judgments and procedures pertaining to the Judge
conciliator.
9) Acts, documents and decisions related to disputes at: a) the Commission Permanente
conciliatory labor; b) the Arbitration Commission Agriculture; c) the
Appeals Commission for rentals; d) The Council of Twelve
when claims of legitimacy and its means of appeal.
10) Acts, documents and decisions related to proceedings in which they are part, both as an actress, is
as agreed, the Ecc.ma Room, the Institute for Social Security or Tax Office of State.
11) Acts and documents relating to sommarissima procedure in the hand causes directed.
12) Acts and documents in the constitutions and regulations of cooperative societies under Art.
16 of Law 39 of July 7, 1977.
13) papers and documents relating to the procedure for expropriation in the public interest.
14) papers and documents relating to the renewal of the dowry Mortgage Office.
15) Court documents relating to the Civil State, if they are promoted office.
16) Acts related to guardianship, wardship, and recognition of natural children.
17) Acts, lists, cards, appeals, decisions and generally any documents concerning or
concerning the electoral exercise or enactment of the Electoral Commission.
18) Applications, papers and documents required for admission Hospitals, Hospices or charitable
Institutes.
19) Applications, papers and documents necessary for admission, attendance and exams in the school and the kindergarten
a must;
Report cards, certificates and diplomas issued by the same schools.
Questions and documents for obtaining grants and educational grant.
Questions, acts, certificates and documents to participate in competitions.
Questions for exemption from payment of school fees.
20) Applications, certificates, documents, necessary actions for the liquidation and payment
of direct pensions or survivor, of benefit and severance pay and

Severance pay paid by the State and the Institute for Social Security.
21) Applications and documentation for registration as unemployed, of
job placement or requests typically work or employment.
22) Applications and related documentation for recruitment into militias or military forces of the Republic
.
23) The sheets of the repertoires of the acts subject to registration that are obliged by law to the Notary
Acta, the State Archivist and the Registrar of the Court.
24) The incorporation of the Charity.
25) The certificates concerning the checks that the laws devolved to health offices, physicians, veterinarians
when such certificates are required in the exclusive interest of public hygiene and prophylaxis
.
26) Acts and documents of the Rose Cross of recognized associations of invalids and war
.
27) Notices and invitations sacred.
28) The recipes of doctors and veterinarians.

SANCTIONS Art. 40
The contraventions to stamp duty when the tax has not been paid or has been paid in part,
shall be punished by a pecuniary penalty equal to ten times the tax or the part of it unpaid, with
minimum of L. 5,000; in all other cases, such as for scritturazione outside the lines or beyond the margins,
by a fine of L. 1,000 worth unless the offense is not located
already covered by the application of a greater monetary penalty .
They run in fine of L. 5,000 public officials or notaries who have issued
measures or proceeded with official acts in support of documents that were
in contravention of this Act.
Along with the fine is due the stamp duty is not paid or paid less.
Art. 41
It incurs many fines as are the acts, documents, titles and records in contravention
, though one person has signed them, or made use of it.
For the same offense, even if committed repeatedly in the same instrument or document,
you should only pay a fine.
Art. 42
There is no infringement of the Law on stamp duty where it is tried, by way of reference, that
the lack or inadequacy of the stamp has its origin in cases of urgency, the inability to obtain
immediately stamped paper or revenue stamps, as long as that fact is made result from
context of the act and the latter is presented within three days by the stamp and registry to be submitted to the extraordinary
stamp.
Art. 43
Of the taxes and fines are responsible:
1) Notaries authentic instruments;
2) The Contracting Parties to the bilateral private acts;
3) The subscribers of unilateral legal transactions, bills of exchange and other trade effects or
any documents;
4) All those who contravene the provisions of this Act.
Art. 44
The Conservator of Mortgages and the Public Force agents, ono specially commissioned, in
limits of their competence, to ensure the proper performance of this Act and to ascertain the contraventions
.
All other public officials are obliged to report to the Conservative
contraventions committed in the acts which they are presented, transmitting the same to the Conservative
document in contravention.
Art. 45
If the offender refuses to immediately pay the pecuniary penalties and taxes due
, the Registrar shall maintain the minutes process which is transmitted together with the acts or
written in contravention, the Law Commissioner, to which, pursuant to art.
174 of the Code of Criminal Procedure, shall be referred decisions on contraventions relating to stamp duty.
Art. 46
Offenders are allowed to pay the fines and stamp duty also
after the start of the proceedings.
Art. 47
They are prescribed in the three years of the fines owed for fines
to the provisions of this Act.
The prescription, however, it does not allow the use of documents and writings in contravention, without the prior
payment of taxes due and fines.
Art. 48
For the legal right of the state to tax recovery on criminal judgments, in art.
49, observed the terms of which the existing Criminal Code.
JUDGED ON TAX PENALTIES
Art. 49
The tax on criminal matters, in art. 2 of this Act, shall be graduated according to the
entities of the sentence as follows:
a) for supporting criminal decrees condemning the simple fine or fine, fixed tax of Lire 1,000
;
B) for summary convictions under criminal judgments, fixed tax of L. 3,000;

C) for convictions under ordinary criminal judgments, fixed tax of Lire 5,000;
D) for convictions in criminal appeals fixed tax of L. 10,000.
Art. 50
In proceedings upon complaint and in those where there is a civil, if a case is
accused the plaintiff or the plaintiff pay a tax of 5.000 L. judgment.
If the convicts are more than one, each of them pays the entire tax.
Art. 51
Just a Decree or a criminal sentence passed final, the Registrar shall transmit to
Conservative note of the legal costs, including any legal costs
anticipated the event, the fine or dell ' fine, tax sentencing and the rights of third parties, caused by
convicted, bearing the payment order issued by the Law Commissioner.
Art. 52
The Conservative takes charge of the public tax credit, in the manner specified by the Regulation and will ensure the recovery
by sommarissima procedure Regia Hand.
Succeeding fruitless acts of collecting, the Conservative
shall inform the Commissioner of the Law for the appropriate action.
Art. 53
The Registrar and the Registrar of the Commissioner's Court are liable to payment of compensation
of tax receivables which by their negligence are affected by prescription.
Art. 54
The compulsory procedure for the collection of financial taxes and penalties brought by this law
and the decision of the court disputes and appeals related to the application of this law,
are governed by the rules set out in Articles 70 -71-72 the registry law.
Art. 55
This Act, which repeals all previous subject, with the exception of special laws, not covered
, shall enter into force on 1 January 1982.
Our Residence, this day of November 16, 1981 / 1681 Foundation of the Republic THE CAPTAINS REGENT

Mario Rossi - Ubaldo Biordi

THE SECRETARY OF STATE FOR INTERNAL AFFAIRS

Alvaro Selva RULES FOR THE APPLICATION OF THE LAW ON THE TAX STAMP | || Art. 1
The watermarked paper and the stamps are kept in storage and sold on behalf of the State
Office or Warehouse Bollati values.
The public sale is made by retailers to intellectual property genres.
Art. 2
Public Offices can provide themselves directly by Valori Bollati of stamped paper and
by the required stamps for the acts of its officers.
Within the limits of L. 20,000,000 may be made to the Registrar and the Registrar of the Court
the first administration of stamps, without the simultaneous payment of the price.
Art. 3
The drug dealer of kinds of deprivation that is not equipped with the kind of revenue stamps
who is authorized to sell, or who refuse the sale or claiming a higher price than the number set, is liable to a
Amercement not less than 10,000 lire, and in case of relapse, the State
Congress can revoke the license resale of deprivation genres.
Art. 4
The Office or Warehouse Bollati Values ​​State is authorized to change, even an oral question
, retailers kinds of deprivation, and public offices with other species corresponding
value, the amount of paper and stamps, for plausible reasons, could not be sold or
who accidentally had altered.
On the amount of changed values ​​is not, however, have no premium.
Art. 5
The cancellation of the revenue stamps of the Office of the Register is done so that
in the calendar of the stamp impression rests partly on brands and partly on the sheet to which the brand
is found applied.
For the impression it is made by indelible ink used to print oil.
Art. 6
The public tax credit for fines and criminal justice expenses and rights of third parties resulting from the known
transmitted by the Registrar in accordance with Art. 51 of the Law on the stamp, are picked up by the Conservative
who sends by post to the debtors a payment notice.
The debtor must pay the sums indicated in the notice to the Office of the Register in
10 days.
After unsuccessfully that period, the Conservative proceeds by the procedure
sommarissima regulated by Law 30 August 1873.
Art. 7
The Conservative, within 120 days dall'effettuata collection, to be paid to those entitled to the sums
owed to them, as are indicated in the notes communicated to him by the Chancellery, becoming its release
receipt.
Art. 8
In the course of enforcement the Clerk of the Court immediately pay the sum obtained,
Office of the Register of Mortgages.
Art. 9

The notes of the costs of civil and criminal justice by Conservative must be kept in chronological order
with reference to the classification, volume and order number, the bill number, date of collection and distinct
of skills .
Art. 10
This Regulation repeals all previous on the matter and shall enter into force on 1 January 1982.