L. December 24, 2007, No 244
Disposizioni per la formazione del bilancio annuale e pluriennale dello Stato (legge finanziaria 2008)
Art. 1
(...) Art. 1
224. All’articolo 52 del decreto legislativo 15 dicembre 1997, n. 446, sono apportate le seguenti modificazioni:
a) al comma 5, la lettera b) è sostituita dalla seguente:
«b) qualora sia deliberato di affidare a terzi, anche disgiuntamente, l’accertamento e la riscossione dei tributi e di tutte le entrate, le relative attività sono affidate, nel rispetto della normativa dell’Unione europea e delle procedure vigenti in materia di affidamento della gestione dei servizi pubblici locali, To:
1) persons in the register referred to in Article 53, paragraph 1;
2) operators of the Member States established in an EU country that carry out specified activities, which must submit a certificate issued by the competent authorities of their State of establishment from which it must prove the existence of conditions equivalent to those provided by the Italian legislation for the sector;
3) the wholly owned companies public, referred to in Article 113, paragraph 5, letter c) of the consolidated text referred to Legislative Decree 18 August 2000, No 267, as amended, by agreement, provided that: the body having a share capital exercises over society similar to that exercised control over its own departments, the company carries out the most important part of its activities with the organization that controls it, who carries on business only within the territorial pertaining to the entity that controls it;
4) the companies referred to in Article 113, paragraph 5, letter b) of that consolidated text referred to Legislative Decree No 267, 2000, entered in the register referred to in Article 53, paragraph 1 of this Decree, whose members are chosen private, in accordance with the rules and principles of the Community, including those in numbers 1) and 2) of this subparagraph, provided that custody of services assessment and collection of taxes and revenues made on the basis of public procedures;
b) paragraph 6 is repealed.
225. By decree of the Minister of Finance, to be taken within ninety days from the date of entry into force of this law, cases are identified and the means by which, with the approval of the Director of Revenue, for the purpose collect the revenue of local authorities, the person referred to in subparagraph b) of paragraph 5 of Article 52 of Legislative Decree 15 December 1997, n. 446, as substituted in paragraph 224, letter a) of this Article may access data and information available from the information system of the Revenue and review of documents concerning the assets of debtors and multiple liability.
(...)
Leg. December 15, 1997, No 446
Establishment of the regional tax on productive activities, revision of the bands, rates and deductions IRPEF and establishing an additional region that tax, and the reorganization of local taxes
Art 52
general regulatory powers of the provinces and municipalities
1. Provinces and municipalities may issue a regulation on its own revenues, including tax, except as regards the identification and definition of the tax case, taxpayers and the maximum rate of individual taxes, respecting the need for simplification of the obligations of taxpayers. For matters not regulated by the provisions of applicable laws.
2. The regulations were adopted by resolution of the municipality and the province no later than the deadline for approving the budget and do not take effect before 1 January the following year. Regulations sulle entrate tributarie sono comunicati, unitamente alla relativa delibera comunale o provinciale al Ministero delle finanze, entro trenta giorni dalla data in cui sono divenuti esecutivi e sono resi pubblici mediante avviso nella Gazzetta Ufficiale. Con decreto dei Ministeri delle finanze e della giustizia è definito il modello al quale i comuni devono attenersi per la trasmissione, anche in via telematica, dei dati occorrenti alla pubblicazione, per estratto, nella Gazzetta Ufficiale dei regolamenti sulle entrate tributarie, nonché di ogni altra deliberazione concernente le variazioni delle aliquote e delle tariffe di tributi.
3. Nelle province autonome di Trento e Bolzano, i regolamenti sono adottati in conformità alle disposizioni dello statuto e of its implementing rules.
4. The Ministry of Finance may challenge the regulations on tax revenues for errors of law on the bodies of judicial administration.
5. The regulations, in relation to the assessment and collection of taxes and other revenues, are informed of the following criteria:
a) that the tax assessment can be made by the local authority even in the forms associated with provisions of Articles 24, 25 , 26 and 28 of the Law of 8 June 1990, n. 142;
b) if it is decided to outsource, even separately, the assessment and collection of taxes and of all revenue, its activities are handled in compliance European Union legislation and procedures in force on entrusting the management of local public services, to:
1) persons in the register referred to in Article 53, paragraph 1;
2) the professionals in the Member States established in an EU country that carry out specified activities, which must submit a certificate issued by the competent authorities of their State of establishment from which it must prove the existence of conditions equivalent to those laid down by Italian legislation in the field ;
3) the wholly owned companies public, referred to in Article 113, paragraph 5, letter c), del testo unico di cui al decreto legislativo 18 agosto 2000, n. 267, e successive modificazioni, mediante convenzione, a condizione: che l’ente titolare del capitale sociale eserciti sulla società un controllo analogo a quello esercitato sui propri servizi; che la società realizzi la parte più importante della propria attività con l’ente che la controlla; che svolga la propria attività solo nell’ambito territoriale di pertinenza dell’ente che la controlla;
4) le società di cui all’articolo 113, comma 5, lettera b), del citato testo unico di cui al decreto legislativo n. 267 del 2000, iscritte nell’albo di cui all’articolo 53, comma 1, del this Decree, whose members are chosen private, in accordance with the principles of discipline and community, including those in numbers 1) and 2) of this subparagraph, provided that custody of services assessment and collection of taxes and revenue is made on the basis of public procedures;
c) the custody mentioned in sub-paragraph b) shall not result in additional cost to the taxpayer;
d) Having regard to the enforceability of the roles for the collection of taxes and other revenues shall be applied in any case, the official designated as responsible for their management.
6. The compulsory collection of taxes and other revenue attributable to the provinces and municipalities is done with the procedure laid down in Presidential Decree of 29 September 1973, no 602, if entrusted to the concessionaire of the collection of the DPR Jan. 28, 1988, No 43, or with that given by the Royal Decree of April 14, 1910, No 639, if done in-house or contracted by the local government to other entities referred to in subparagraph b) of Section 4.
7. [ By decree of the Minister of Finance, to be issued pursuant to the procedures in Article 53 shall be laid down general provisions on the criteria of expectations and performance of these services in order to ensure transparency and functionality, and the measure compensation, taking into account the actual receipts ].
2. The regulations were adopted by resolution of the municipality and the province no later than the deadline for approving the budget and do not take effect before 1 January the following year. Regulations sulle entrate tributarie sono comunicati, unitamente alla relativa delibera comunale o provinciale al Ministero delle finanze, entro trenta giorni dalla data in cui sono divenuti esecutivi e sono resi pubblici mediante avviso nella Gazzetta Ufficiale. Con decreto dei Ministeri delle finanze e della giustizia è definito il modello al quale i comuni devono attenersi per la trasmissione, anche in via telematica, dei dati occorrenti alla pubblicazione, per estratto, nella Gazzetta Ufficiale dei regolamenti sulle entrate tributarie, nonché di ogni altra deliberazione concernente le variazioni delle aliquote e delle tariffe di tributi.
3. Nelle province autonome di Trento e Bolzano, i regolamenti sono adottati in conformità alle disposizioni dello statuto e of its implementing rules.
4. The Ministry of Finance may challenge the regulations on tax revenues for errors of law on the bodies of judicial administration.
5. The regulations, in relation to the assessment and collection of taxes and other revenues, are informed of the following criteria:
a) that the tax assessment can be made by the local authority even in the forms associated with provisions of Articles 24, 25 , 26 and 28 of the Law of 8 June 1990, n. 142;
b) if it is decided to outsource, even separately, the assessment and collection of taxes and of all revenue, its activities are handled in compliance European Union legislation and procedures in force on entrusting the management of local public services, to:
1) persons in the register referred to in Article 53, paragraph 1;
2) the professionals in the Member States established in an EU country that carry out specified activities, which must submit a certificate issued by the competent authorities of their State of establishment from which it must prove the existence of conditions equivalent to those laid down by Italian legislation in the field ;
3) the wholly owned companies public, referred to in Article 113, paragraph 5, letter c), del testo unico di cui al decreto legislativo 18 agosto 2000, n. 267, e successive modificazioni, mediante convenzione, a condizione: che l’ente titolare del capitale sociale eserciti sulla società un controllo analogo a quello esercitato sui propri servizi; che la società realizzi la parte più importante della propria attività con l’ente che la controlla; che svolga la propria attività solo nell’ambito territoriale di pertinenza dell’ente che la controlla;
4) le società di cui all’articolo 113, comma 5, lettera b), del citato testo unico di cui al decreto legislativo n. 267 del 2000, iscritte nell’albo di cui all’articolo 53, comma 1, del this Decree, whose members are chosen private, in accordance with the principles of discipline and community, including those in numbers 1) and 2) of this subparagraph, provided that custody of services assessment and collection of taxes and revenue is made on the basis of public procedures;
c) the custody mentioned in sub-paragraph b) shall not result in additional cost to the taxpayer;
d) Having regard to the enforceability of the roles for the collection of taxes and other revenues shall be applied in any case, the official designated as responsible for their management.
6. The compulsory collection of taxes and other revenue attributable to the provinces and municipalities is done with the procedure laid down in Presidential Decree of 29 September 1973, no 602, if entrusted to the concessionaire of the collection of the DPR Jan. 28, 1988, No 43, or with that given by the Royal Decree of April 14, 1910, No 639, if done in-house or contracted by the local government to other entities referred to in subparagraph b) of Section 4.
7. [ By decree of the Minister of Finance, to be issued pursuant to the procedures in Article 53 shall be laid down general provisions on the criteria of expectations and performance of these services in order to ensure transparency and functionality, and the measure compensation, taking into account the actual receipts ].
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