Source: https://www.global-regulation.com/translation/san-marino/2984282/law-189-of-december-22%252c-2015---budgets-of-the-state-and-public-bodies-forecast-for-the-financial-year-2016-and-accounts-2016-2018-recurring.html
Timestamp: 2018-08-16 05:00:45+00:00

Document:
Machine Translation of "Law 189 Of December 22, 2015 - Budgets Of The State And Public Bodies Forecast For The Financial Year 2016 And Accounts ..." (San Marino)
Law 189 Of December 22, 2015 - Budgets Of The State And Public Bodies Forecast For The Financial Year 2016 And Accounts 2016/2018 Recurring
Original Language Title: Legge 22 dicembre 2015 n.189 - Bilanci di Previsione dello Stato e degli Enti Pubblici per lesercizio finanziario 2016 e Bilanci Pluriennali 2016/2018
Read the untranslated law here: http://www.consigliograndeegenerale.sm/on-line/home/archivio-leggi-decreti-e-regolamenti/scheda17146051.html
Microsoft Word - L189-2015.doc
We promulgate and send for publishing the following ordinary law approved by the Great and General Council
its meeting on 21 December 2015:
LAW December 22, 2015 189
FOR THE FINANCIAL YEAR 2016 FINANCIAL STATEMENTS AND DEFERRED 2016/2018
TITLE I PROVISIONS FOR THE MANAGEMENT OF THE BUDGET
competence, the State Budget Forecast for the financial year 2016 (Appendix "A"):
Provisional state of the Entry Title 1-Tax revenues € 409,015,100.00
Title 2-Revenue extratributarie € 72,675,634.28
Title 3-Alienation, amortization of goods
capital and credit repayments
Title 4-revenue from power of mortgages
€ 20.846.427,15 Title 5-Matches around € 32,940,000 , 00
General Total revenue € 535,893,161.43
Forecast State of Output Title 1-Ongoing charges € 456,719,419.63
Title 2-Capital expenditures € 34,873,030.00
Title 3-repayment of loans € 11,360.
711.80 Title 4-Matches around € 32,940,000.00
Total General Expenses € 535,893,161.43
competence, the balance of the Company's forecast of Autonomous State for Public Works
for the financial year 2016 ( Annex "B"):
Provisional state of the Entry Title 1-Current revenue € 25,905,500.00
Title 4-Special Accounts € 800,000.00
Title 6-Matches
around € 10,778,000.00 Total € 37,488,500.00 General revenue
Forecast State of Output Title 1-Ongoing charges € 8,730,000.00
Title 2-Extraordinary Expenses € 17,030,000.00
Title 3-Capital expenditures € 150,500.00
Title 5-Special Accounts € 800,000.00
Title 6-Matches around € 10,778,000.00 € 37,488,500.00
the financial year 2016 ( Annex "C"):
Provisional state of the Entry Title 1-Current revenue € 67,504,000.00
Title 2-Capital movements € 0.00
Title 3-Special Accounts € 48,700,000.00 | || Title 5-Matches around € 6,241,000.00
General Total revenue € 122,445,000.00
Forecast State of Output Title 1-current outputs € 57,217,000.00
Title 2-Capital movements in capital expenditures
18,346,000.00 Title 3-Special Accounts € 43,580,000.00
Title 4-Extraordinary Expenses € //
Title 5-Matches around € 6,241,000.00 || | General Total Expenses € 125,384,000.00
2. The Autonomous State Agency for Public Service is authorized for the financial year
2016, to use its reserves up to EUR 10,300,000.00 be allocated to funding
of the planned investment works, including those relating to investments made on behalf of the State
whose expenses are charged to dell'AASS. 3
. The Autonomous State Agency for Public Service is authorized, for the year 2016, to carry
a capital reserve of EUR 1,000,000.00 for the development of the fiber optic network of
Article 26 of Law 71 of June 27, 2013.
4. The Autonomous State Agency for Public Service is authorized, for the year 2016 at
make a provision for risks and charges of € 700,000.00 to cover any
5. The accounting and administrative management of the chapters of expense of the Service Public Transport, Service
Workshop Vehicles and the cable car service, remains with the Azienda Autonoma di
State for Public Service in accordance with the provisions defined by the Registry Transportation vehicles and
forecast for the financial year 2016 (Appendix "D") :
Provisional state of the Entry
Title 1-ordinary Revenue € 4,015,000.00
Title 2-extraordinary Revenue € 785,000.00
Title 3-Revenue € 337,000.00 several
Title 4-Login capital CONS € 70,000 , 00
General Total revenue € 5,339,000.00
Forecast State of Output Title 1-Ongoing charges € 4,459,500.00
Title 2-Extraordinary Expenses € 675,000.00
Title 3-expenses not allocable € 2,500.00
Title 4-capital expenditures € 70,000.00
Total General expenses € 5,339,000.00 || |
2. The Congress of State is authorized to provide advance payments for the contribution for the year 2016
EUR 4,085,000.00 to CONS for in Article 9 of Law 149 of 30 September 2015. 3
. In partial derogation of Article 61 of Annex A to Law 188 of December 5, 2011, the
management and routine maintenance of the structure of Multieventi Sport Domus, which deputy
structure also to the conduct of events with tourist value, retained by the
UO Office of Tourism - Department of Culture and Tourism. Pursuant to and for the effects
Article 80 of the Law, with special delegated decree will make the resulting
changes to the mission and to the provisions of organizational and administrative functions of the Office of Tourism
riots and dictated to better use and cost effectiveness of the management structure
2016 (Appendix "E "):
Provisional state of the Entry Title 1-Financing care activities Health and Socio Sanitaria
82,041,000.00 Title 2-financing social security activities € 212,900,000.00
Title 3-Revenue from administrative, technical and general services
5,655,000.00 Title 4-Revenue from disposal of assets
5,000.00 title 5-acquisition financial resources € 14,174,000.00
Title 6-Matches around € 17,580,000.00
General Total Revenue € 332,355,000.00 || |
Forecast State of Output Title 1-current outputs € 312,025,000.00.
Title 2-Outputs capital € 2,750,000.00
Title 3-Repayment of € //
Title 4-Matches around € 17,580,000.00
Total General Expenses € 332,355,000.00
Congress of State is authorized to provide the Institute for Social Security, for the year 2016,
an endowment fund for health care and for the financing of social and health services,
to be charged on the cap. 1-10-4590, in the extent of 64,000,000.00 euro. 3
. The Institute for Social Security is authorized for the financial year 2016, to use
its assets in the amount of EUR 6,233,064.21 for the establishment of
fund allocated for the years of three-year period 2016 - 2018, depreciation and provisions to the allowance for doubtful accounts
4. The flat rate recovery borne ISS related to pensions paid in shares
correlation to the Law March 8, 1927 # 7 of which Capt. 1080 is established at 10%
amount recorded on the cap. 01/03/2670.
5. Any charges referred to Decrees 20 May 1996 nn. 48 and 49 for the
2016 financial year are counted against the cap. 01.03.2490 or on chaps. 03.01.2470 and 01.03.2480.
6. A partial amendment of Article 6, third paragraph, of Law 184 of 28 November 2011, the
transfer for restoration of the Common Fund to be set against the cap of Risk Reserve. 1-10-
4705, for the 2016-2018 financial years, is fixed in the amount of € 3,000,000.00 for each financial year.
competence, the forecast balance of the University for the financial year 2016
Provisional state of the Entry Title 1-Current revenue € 5,922,999.00
Title 2-Capital revenue € 85,500.00
Title 3-Matches around € 748,500.00 | || Total revenue € 6,756,999.00 General
Forecast State of Output Title 1-Ongoing charges € 5,807,499.00
Title 2-Charges Capital € 201,000.00
Title 3-Matches around € 748,500.00 || | General Total Expenses € 6,756,999.00
Art.7 (Budget Authority for Civil Aviation and Maritime Navigation)
for the financial year 2016 (Appendix "G"):
Provisional state of the Entry Title 1 - Revenue Ordinary € 497,000.00
Title 3 - Special Accounts € 24,000.00
Title 4 - Movements Capital € //
Title 5 - Matches Giro € 68,500.00
General Total revenue € 589,500.00
Forecast State of Output Title 1- Ongoing charges € 334,000.00
Title 2- Expenses in Capital Account € 13,000.00
Title 3- Capital Movements € 150,000.00
Title 4 - Matches Giro € 68,500.00
Title 5 - Special Accounts € 24,000.00
Total General Expenses € 589,500.00
Art.8 (of the Games Ente State Budget)
Forecast State Games for the financial year 2016 (Appendix "H"):
Provisional state of the Entry Title 1 - Revenue Ordinary € 211,900.00
Title 5 - Matches Giro € 28,500.00
General Total revenue € 240,400.00
forecast State of Output Title 1- Ongoing charges € 192,500.00
Title 2- expenses in Capital Account € 6,000.00
Title 3- Capital Movements € 13,400.00
Title 5- Giro games € 28,500.00
Total General Expenses € 240,400.00
Art.9 (Transfers Poste San Marino SpA)
1. In accordance with Article 18 of Law 30 of 18 February 1998 and Article 5 of Law 21 May 2012
54, it is approved in terms of the budgetary competence of the Budget of
Poste San Marino SpA for the financial year 2016 (Appendix "I"):
Total General costs € 5,798,430.00
Total General Revenue Imbalance € 797,710.00 € 5,000,720.00
2. On the cap. 03.01.2615 "Competition of the draw Poste management State San Marino SpA" is
allocated for 2016 in the amount of EUR 797,710.00 as the highest state competition for the
draw of Poste management San Marino SpA 3
. On the cap. 03/01/2616 "compensation fund for postal tariff concessions" is
allocated for 2016 in the amount of EUR 175,000.00 as reimbursement maximum paid from the state budget for
tariff concessions granted by Poste St. Marino SpA, in accordance with Article 22 of the
Chief Executive Decree 68 of June 26, 2013.
4. The National Post Office of the Republic of San Marino shall ensure the preparation of its financial
budget for the year 2015, in accordance with Article 10, paragraph 4, of Law 174 of December 20, 2013 and ceases its
operating on 31 December 2015.
5. Poste San Marino SpA, already constituted 24 August 2015 and already registered in the Register of Companies
October 13, 2015, began its operational activities, administrative and accounting 1 January 2016
6. The rates of postal products within the Universal Postal Service are proposed by
Poste San Marino SpA's Board of Directors to the Congress of State that adopts with
7. In relations with the Public Administration Poste San Marino SpA, in his capacity as
private company in exclusive public participation and public service in the postal operator
, it is assimilated to the public sector in the coordination of activities ,
consulting and methodological support, in line with local regulations.
8. The Congress of State may delegate the Director of Poste San Marino SpA to residues
management placed the already Poste OU Telecommunications industry and the State Budget, identified
in a special administrative measure, until the final closure of the | || receipts and payments.
9. Acts of employees of the Public Administration assigned to Poste
San Marino SpA, shall be adopted by the Management Staff and the PA payroll management
is carried out by the State Accounting.
Art.10 (multi-annual financial reporting)
competence, the following multi-annual budgets for the 2016-2018 triennium:
1) Multi-annual State Budget (Annex "L ");
2) Multi-year financial statements of the Company Autonomous State for Public Works (Attachment "M");
3) Multi-year Budget of the Autonomous State Company for Public Services (Annex "N");
4) Multi-annual Financial Statements of the National Olympic Committee of San Marino (Annex "O")
5) Multi-annual Financial Statements of the Institute for Social Security (Annex "P");
6) Multi-annual Financial Statements of the University (Appendix "Q");
7) Multi-year Budget Authority for Civil Aviation and Maritime Navigation (Annex
8) Budget Entity Many years of the Games State (Annex "D").
Art.11 (accounting Budgetary provisions)
1. With the approval of the budget shall be considered automatically approved and committed the
compulsory expenditure due to the salary costs of personnel, for depreciation of
rate mortgages, interest and related charges, following the execution of contracts or
law, as per Annex "T".
Art.12 (Transparency of institutional bodies)
1. By 31 July each year, the emoluments received annually by the members of
Great and General Council and the members of the organs / bodies of the council appoints
are made public in a special section of the site www.consigliograndeegenerale.sm. The list will bring
name, surname, function and possible specific kind of the same, the amount and detail
Art.13 (AASLP works Programs)
1. As part of the appropriations provided on the cap. 05/01/2605 "by AASLP Endowment Fund for
interventions leasehold" and the cap. 2-5-6440 "of AASLP Endowment Fund for investments
", is the sole responsibility of the State Congress to define the execution of public works
and interventions which must provide - directly or indirectly - the Company | || Autonomous State for Public Works.
2. On the chapters referred to in paragraph 1 are also charges expenses for the
design of works and interventions defined by the State Congress. 3
. On the cap. 2-5-6440 are likewise charged expenses related to steps aimed at improving
4. The ordinary and extraordinary maintenance, of
public works and infrastructure, financed by the appropriations respectively on the cap. 05/01/2600 "Fund AASLP supplied
for ordinary maintenance expenses" and the cap. 2-5-6444 "Fund
supplied AASLP for extraordinary maintenance expenses" are made in respect of the annual program dall'AASLP
defined in agreement with the State Secretariat for the Environment and Territory
, Agriculture and Relations with the AASLP
5. The State Congress has the disbursement of monthly allowances of the
Fund budget allocation for manpower due to the aforesaid Company, referred to in chaps. 01.05.2590 and 2-5-6443.
6. As part of the appropriation foreseen for the year 2016 on cap. 2-5-6440 "Fund
supplied AASLP for investments" for euro 400,000.00 for interventions for the protection and management
the historic center of San Marino and Mount Titano.
Art.14 (Funding of Parties and Political Movements)
1. Until otherwise provided by the State's contribution to be granted to Parties and Political Movements
it is reduced to the extent of 10%.
2. For the year 2016 the contribution to be paid to the State Parties and Political Movements of at
EUR 1,230,266.84 was therefore established at EUR 1,107,240.15. The aforesaid sum is attributable
on the cap. 01/02/1450.
Art.15 (Provisions relating to the funds for the operation of the Township Councils)
1. The State Congress has reserved the right to proceed, at the proposal of the Council of the Township Councils
, the allocation of funds between the chapters. 1-2-3810 "Fund for the operation and for
emoluments of Township Councils" and 2-2-7280 "Quote Juntas contribution Castle
destined to the purchase of assets".
Company same. The AASS
is authorized to make available to the Township Councils the sum of € 70,000.00 to be charged on the relevant chapters of the Report itself
Company's forecast for the construction of public lighting installations
Castles in using methods of saving and low consumption. 3
. A mind Article 34, paragraph 3, of the law n.127 / 2013 for the year 2016 the amount of fees
for the service provided by the Castle Captain and the Executive Secretary and tokens
presence of the Castle Captain, the Executive Secretary of the Council shall be defined
To the extent and within the terms established by Article 17, paragraph 3, of Law December 23, 2014 n.219.
4. Emoluments and attendance fees in the previous paragraph are attributable to the cap. 1-2-
3810 and no amounts disbursed for this purpose by the Government of Castle will be employed by the same
council to fund its operations and functioning.
Art.16 (Safeguard clause)
1. In order to monitor changes in the financial management of the state budget, the
sums allocated for 2016 on non-compulsory expenditure items can be committed until
competition 70% of the budget itself. At the time of the change in the budget not yet committed
sums can be unlocked following the verification of the
collection of consistent revenue forecasts and to the budgetary targets.
2. The Directorate of Public Finance has the lock on the availability of expenditure not mandatory
identified by special act of the State Congress to be adopted in the first
useful session after the approval of the budget. 3
. The Congress of State is authorized to pay transfers to the Public Sector Broader
Art.17 (Chamber of Commerce)
in favor of the Chamber of Commerce, for the financial year 2016 is set at EUR 80,000.00
with allocation on the cap. 1-4-3755 "Financing Chamber of Commerce (Article 3
2. The transfer of powers provided for in Article 43, second paragraph, of Law 194 of 22 December 2010 relating to the centralization
at the Chamber of Commerce, Industry, Handicraft and Agriculture
of the estate of the public records relating of companies and enterprises and the consequent
business profile of services it is implemented by 31 December 2016 under the terms defined with
Art.18 (Acquisition of funding and liquidity management measures)
1. The Congress of State is authorized to enter into loan agreements with leading credit institutions
as a priority San Marino, and / or entities of the public sector
for the disbursement of cash advances in the form of openings overdraft preliminary
power of the mortgage financial year break-even in 2016 and to make up for
any temporary cash deficiencies, under articles 30 and 31 of Law 18 February 1998 n
. 30. The Congress of State is also entitled to enter into loan agreements with leading
lenders, in via San Marino priority, and / or repayment agreements with institutions of the Broader Public Sector
to pay off the mortgage balance of 'the 2016 and / or make up for
any temporary cash deficiencies or, alternatively, to issue public debt securities.
2. The eventual conclusion of contracts referred to in the previous paragraph imposes the obligation to the Congress of State
of publication of these and reporting quarterly to the Commission
Permanent Council Finance, Budget and Planning; Crafts, Industry, Commerce;
Tourism, Services, Transport and Telecommunications, Labor and Cooperation. 3
. On the cap. 01/03/2760 "Interest expense on loans, advances and overdrafts
" are attributable borrowing costs for the year 2016 related to cash advances
referred to in paragraph 1. 4
. The Congress of State is authorized to enter into a repayment agreement, up to the amount
amount of EUR 15,000,000.00, of several years for the return
all'AASS anticipation of which all cash 'Article 20, paragraph 1, of Law December 23, 2014
219. The payment of principal will take effect from the financial year 2017.
Art.19 (Convenzionamenti for subsidized loans)
1. The Congress of State is authorized to have an agreement, for the year 2016, with the credit institutions
available for the provision of soft loans provided for in the following points, in
limits in any Member State, with allocation the expenses will be borne by the State, particularly for loans past
, on relevant items of expenditure:
a) subsidized convenzionamenti for agriculture pursuant to Law 22 of 11 March 1981 and the Law
September 20, 1989 96, up to a total amount of EUR 2,500,000.00.
They will have priority access to subsidized concessions to farmers who use the
organic farming or otherwise excludes use of pesticides, fertilizers and other chemicals
Chief September 26, 2013 126, up to the total amount of euro 155.000,00
C) convenzionamenti facilitated by elimination of architectural barriers
in Article 154 of Law 87 of July 19, 1995, up to the total amount of EUR 250,000.00
D) convenzionamenti subsidized to companies for research of Law 27 January 2006 and 19
Chief Executive decree 44 of March 10, 2008, up to the total amount of EUR 5,000,000.00
, paying particular attention, in the Five-Year Programme for Research
referred to in Article 4 of the Law on January 27 19 of 2006, to those enterprises engaged in
E) concessions loans provided to businesses under Chief Executive Decree 24 July 2013
93, up to a total amount of EUR 8,000,000.00; concessions
loans provided to companies referred to in Article 11 of Delegated Decree 3 November 2015
162 up to the total amount of EUR 40,000,000.00. Charges relating
Interest expense for the year 2016, will entry on cap. 2-4-7226
"Interest subsidy and account fees for interventions in support of
economic activity." On the above mentioned budget allocation are also the charges in Article 4
letter d), of Law 178 of December 4, 2015, and charges referred to in Article 30 of the Decree of 10 November 2014 Chief
n .187 and charges referred to in Article 11 of Delegated Decree n.162 / 2015
F) charges for the year 2016 for the subsidy borne by the government
interest in accordance with Law 44 of March 31, 2015 are attributable to the cap. 2-4-7435 "Contribution paid by the
State on interest for housing loans and eliminating architectural barriers."
Chapter are on indictment also charges relating to past loans.
2. According to Article 9 of the Law 109 of 3 August 2009 on the cap. 2-4-7227 "
Contributions in interest account and account fees for Facilitated Credit outstanding in support of economic activities
(Law n.109 / 2009)" for the financial year 2016 has allocated EUR
EUR 650,000.00, for charges related to previous loans. 3
. On chaps. 2-4-7225 "interventions Financing tourism sector - commercial" and 2-4-
7220 "Contribution in c / to interest on subsidized loans to enterprises (Law n.139 / 1985 - Law 13/1993 -
L. 35/1996) and financial incentives under Art. 6, Law n.134 / 1997 "continue to find
the buildings of significant historical, environmental and cultural as well as the artifacts located in the Site
UNESCO, the effects of the Delegate Decree May 5, 2010 # 86 and the Chief Executive Decree May 5
2010 87 shall be extended year 2016; for that purpose, the deadline for submitting applications for
enjoyment of the benefits provided therein is established to 30 October 2016.
5. The planned budget cap on. 2-5-6640 "Contribution paid by the state on interest and
loans for the recovery of Historical Centers and Nuclei" is also intended to support the remaining charges related to
grants from the State interests for previous loans related to the recovery of the Historical Core
Art.20 (Edit Articles 4 and 6 of the Law of 31 March 2015 44 - Provisions on Subsidized Construction
1. Article 4, paragraph 2, of the Law 44 of March 31, 2015 is amended as follows:
"2. By delegated decree or regulation included in the Law of Budget of the State and of the Public Authorities
Forecast is set annually by the maximum spread, defined as the difference that
between the value of the benchmark and the interest rate nominal,
applicable to real estate financing and leasing of the present law and granted during the same year.
The maximum spread is determined taking into account the social purposes of this Act and on the basis of trends in the market
actual rates announced by the Central Bank of the Republic of San Marino
, after hearing the associations of the industry category banking and finance and associations legally recognized consumers
2. Article 6, paragraphs 2 and 4 of Law 44 of March 31, 2015 is amended as follows:
"2. The amount of assistance is determined exclusively in accordance with the duration of the mortgage and
average effective interest rates collected annually by the Central Bank of the Republic of San Marino entered into
mortgage is fixed or variable. ".
"4. The state contribution issued annually, is determined on the basis of willing
of the preceding paragraphs. ".
Art.21 (subsidized credit to support businesses)
1. Paragraph 4 of Article 19-bis of the Chief Executive Decree 93 of 24 July 2013 is amended as follows
"4. If the request is accepted, the original mortgage is paid off and you enter into a new loan
for the remaining duration of which capital will be equal to the remaining term of the original loan
adding the extension period which shall not exceed five years for mortgages
to five years and ten years for ten years. Not be eligible requests for subsidized loan
if the current mortgage extension is already equal to the maximum under Article 8, paragraph 3-bis. ".
2. Paragraph 7 of Article 19-bis of the Chief Executive Decree 93 of 24 July 2013 is amended as follows
"7. On a transitional basis and in order to carry out the procedures relating to this article is permitted
submit its application until the February 28, 2016 in order to see recognized the effect of the contribution
for interest from January 1, 2016. After this transitional period, the effect of the intervention
of the interest will be from six months following the submission of the request
. Article 19-bis of the Chief Executive Decree 93 of 24 July 2013 has added the following paragraph 7-bis
"7-bis. For every soft loan, the economic operator may submit a single request for an extension
under this Article. ".
Art.22 (provisions regarding the declaration of revocation for the loans secured by the state contribution
of Law 110 of 15 December 1994 - Consolidated and reform of
provisions Construction of Subsidized)
1. The loans, lit in accordance with Law 32 of April 24, 1980, of Law 8 July 1981 and 59
of Law 110 of December 15, 1994 and subsequent amendments and additions, shall lapse if the properties are realized
even in part, differences in the approved project or when not
that the conditions laid down in the building permit or the authorization resolutions
disbursement of the loan issued by the competent committees or in the event of non-payment
of more than four repayment installments.
2. The loss is declared by the Commission for the Management of Construction Residential
in Article 17 of Law 44 of 31 March 2015 on the institute formal credit application
lender. 3
. With the declaration of forfeiture the holder of the loan is obliged to return the
remaining principal and interest portion paid by the Most Excellent Chamber as a contribution.
4. Notwithstanding the provisions of the preceding paragraph, the borrower is not required, if
incurring forfeiture, to reimbursement of the interest portion if, within seven months after expiry of
first installment in arrears, is deceased or issued statement about its insolvency
a) termination of the employment relationship, except with your
voluntary resignation, dismissal for just cause or reason, or retirement with the exception of the treatment
temporary social security, in accordance with Law 150 of 21 December 2012
B) suspension for a period exceeding one year or termination of the individual license of
request of the owner of the license for temporary economic difficulties;
C) stop working free of the professional application for temporary
D) onset of their condition of dependency or family member
linked by spouses, relatives or affinity.
5. The event referred to in the preceding paragraph must have occurred after the
conclusion of the loan agreement and must remain at the date of submission of the declaration of insolvency
motivated. This declaration is issued to the Office of Labor and in copy to the lender credit
and must be renewed each subsequent maturity of the installments is overdue.
6. With respect to mortgages and loans for which has already been declared, or is declared
, disqualification from the Committee responsible for loans already in default at 1
July 2015, even if the actions have been initiated judicial executive nature,
Borrower is not required to reimburse the portion of interest when making a declaration under paragraph 4
within six months after entry into force of this law.
7. The repayment of the interest portion is still due if the declaration of forfeiture is pronounced
five years after the signing of the loan agreement.
8. By delegated decree will be regulated the procedures for judicial actions,
the exercise of pre-emption rights, the sale of the property on which rests the privilege
most excellent room.
Art.23 (Temporary Suspension of payment of the principal amount for mortgages and loans for the first house
1. In view of the continuing economic crisis, difficulties in families also involved in
reduce personnel affairs, mobility, and in any case regularly
difficulty in honoring the payment of fees related to mortgage loans and subsidized loans to as per Law
December 15, 1994 110 and subsequent amendments and additions to the first cause, the State
Congress is authorized to adopt, after consultation with the Banking Association of San Marino, the
consumer associations , trade associations and the Central Bank of the Republic of San Marino
, a delegate decree for the temporary suspension of the payment of the principal amount.
Art.24 (Financing of the Multi-year Investment Plan)
1. A partial amendment of Articles 23, paragraph 1, and 26, paragraph 1, of Law 160 of 3 November 2015
, the issuance of government securities, up to the amount of EUR 30,000
. 000.00, is made in several installments to be made within the year 2018 according to
programming for the realization of the works provided for in the Multi-year Investment Plan.
2. A partial amendment of Article 23, paragraph 3, of Law 160 of 3 November 2015,
ascertain incoming of funds stemming from the placement of the securities referred to in paragraph
is registered on the cap. 1224 called "Subscription Issuance of debt securities for the
67/2015 spending bill to finance the construction of infrastructure and public works.". 3
. On the cap. 2-5-6630 "Fund endowment AASLP for financing spending
law n.67 / 2015 for construction of infrastructure and public works in the territory" is earmarked for
each year of the 2016-2018 triennium, the ' amount of EUR 10,000,000.00 to cover expenses
design and realization of the planned works.
Art.25 (loan repayment)
1. The Congress of State is authorized to enter into contracts of mortgage loans with lenders
San Marino for the repayment of the loan, up to EUR 32,000,000.00 competition,
turned on in the form of a credit line in mind / current, in accordance with articles 20 and 21 of Law 20 December 2013
174, Article 7 of the Law 153 of October 31, 2013, as amended
Article 8 of Law No 19 September 2014 .146 and Article 20, paragraph 1, of Law December 23, 2014 219
2. Article 25 of Law 160 of November 3, 2015 is hereby repealed.
Art.26 (Constitution provisioning Fund)
1. E 'approved the setting up of the cap. 2-3-6375 "Annual Fund provision Titles share capital
public debt", in order to proceed to the allocation, annual quotas capital
relating to issuance of public debt securities referred to in Article 26 of Law 160 of 3
November 2015, as modified by the previous article 24.
Art.27 (Taxation of interest and other income from public debt securities)
1. The Congress of State shall, by statutory instrument, the tax treatment of interest and
other income from government securities.
Art.28 (Promotions and incentives in the energy sector)
1. On the cap. 2-5-6435 called "Fund for interventions aimed at energy saving, water
, the production of energy from renewable sources and the containment of pollution sources"
is expected for the financial year 2016, an appropriation of EUR 300,000.00 intended to finance:
a) the additional costs referred to in Article 7, second, third and fourth, the Chief Executive Decree 25 June 2009
89 and subsequent amendments, supported by the Company autonomous State for Public Services
B) additional costs and charges related to interventions aimed at energy saving, water and the
implementation and subsequent delegates changes;
C) interventions for the development of a sustainable mobility plan with the use of cars in
2. The effects of the provisions of article 39, paragraph 2, of the Chief Executive Decree 10 November 2014
187 shall be extended until 31 December 2016; for that purpose, the deadline for submission of applications
for the enjoyment of the benefits provided therein is established on 31 December 2016.
Art.29 (Extraordinary measures aimed at upgrading the energy efficiency of the existing housing stock)
1. To reduce energy consumption for winter heating and summer air conditioning of buildings existing
and reduce the resulting emissions of pollutants and greenhouse gases into the atmosphere, as well as
water consumption and national costs for energy supply, in line with the existing
PEN forecasts and implementation of their commitments under the United Nations Framework Convention on climate change
, on the cap. 2-5-6438 "Fund for extraordinary interventions aimed at
energy upgrading of the housing stock" is expected for the financial year 2016, an accrual of euro 200,000.00
intended to finance the redevelopment of
housing as required by Law 48 of 3 April 2014 and the Chief Executive Decree 26
January 2015 n.5. The amounts reported for the current year and not used on the cap. 2-5-6438
are recorded, for the accounts of the 2015 State General flow statement, in bill arrears.
Art.30 (Provisions for the use of funds for the development of international relations)
1. In reference to the current negotiations, aimed at the signing of an agreement
Association between the Republic of San Marino and the European Union, the funds allocated on chaps.
1-1- 1810 "Expenses for the development of relations with the European Union and the European Economic Area", 01/01/1825
"expenses related initiatives at the European and International Bodies activities" and 1 -
1-1970 "charges for International Relations" will be used primarily to cover
expenses related to consulting services, agreements with external collaborators with
including any travel and hospitality expenses of officials for the purpose of negotiating meetings as well as activities to promote and
Art.31 (of diplomatic conventions Extension)
iter of approval of the Law amending the Law 105 of 16 September 1993, the
fees provided for agents diplomats belonging to the diplomatic service remain regulated by existing conventions
the date of entry into force of the Law of 30 July 2012
No. 100 or, if the State Congress has approved or subsequently resolves that date new assignments
of positions, they are regulated by the conventions approved by resolution congressional nomination
. The validity of such agreements shall be deemed extended until the Board's
finalization of the approval of the aforementioned law of change
Law n.105 / 1993.
2. The remuneration provided for in the agreements in place with the representatives of diplomatic and consular
no career, in force at the date of entry into force of the Law of 30 July 2012 n.100
for which is not subsequently intervened otherwise resolved by
of the State Congress, means extended until 31 December 2016, subject to various resolutions
eventually assumed by the State Congress in the course of 2016.
Art.32 (Allocation of indirect revenues to the financing of specific projects in tourism or cultural
1. In order to encourage the procurement of resources for the promotion and development of
tourism and cultural sector, the indirect revenues, such as deposits unclaimed by users, revenue conventional
levied for public partnership in the provision of services cultural, tourist and entertainment
, received for any reason by offices and services of the Public Administration,
they can be equalized in new revenue in the form of contributions and donations constraint
target the financing of projects or specific measures of public interest in the field of tourism or cultural
2. That revenue as the state Congress has to adapt, including the establishment of special
budget chapters, the entry appropriations and expenditure in respect for the balance of
budget, in accordance with Article 27 Law of 18 February 1998 n.30.
Art.33 (operating Responsible for the promotion and tourism planning activities, and promotion
various sporting events and in tourist value)
1. With the aim of finalizing the results of the promotion and planning of activities
destination San Marino in line with the times of international tourist
market value, and in order to support and develop demonstrations in tourist value with
continuing basis, the expenses by their nature related to such activities, attributable respectively
on chaps. 1-7-4040 "Promotion and tourism planning" and 1-7-4060 "Promotion
sporting events and at various tourist value" of the Department of Tourism and Culture,
may also be related to operations and projects which benefit or whose results are actually achieved in the following financial
than that in which the expenditure is effected
. The resources from the aforementioned chapters may also be used also for the
incurrence of expenses for consulting and professional services, annual, provided
closely related to specific operations aimed at the relevant target spending of these chapters.
Art.34 (organizational GAPS Service Rearrangement)
1. Given the need for increased functionality and operational independence of the service
Autonomous Management Parking State (GAPS), established by resolution of the Congress of State 73
28 March 1994, and in line with what is provided for therein, is mandated Congress to enact a special delegate of State
decree within 30 June 2016 relating to the reorganization of this service
. The delegated decree will regulate the logistical and administrative aspects aimed at
achievement of better efficiency of the service in full compliance with the criteria of cost,
Art.35 (expenditures for the Summer time activities)
1. On the cap. 1-6-4860 "expenditures for the Summer" Time activities will be allocated for the year 2016
15,000.00 euro.
2. Are attributable to the Chapter referred to in paragraph 1
expenses arising from the organization of activities related to the training initiatives of "Summer Time", addressed to students of Media
Lower School, the Secondary School and the
university students. On the same chapter partial refunds to those entitled, the
membership fees to the above initiatives are also defendants.
Art.36 (Initiatives for updating school curricula and innovation of teaching methods
1. Given the boot by the competent Secretary of State, a review program
general buoyancy of the education and training system of the Republic of San Marino,
after updating the cultural frame of reference, is reaching towards the definition of new addresses
curricular schools of San Marino with the indispensable
involvement and collaboration of a large group of experts and disciplinaristi considered jointly
the need to have available structural funds for support innovation of
teaching methods, not limiting the scope of the vehicular languages ​​in education,
in Article 71 of Law 174 of 20 December 2013, on the cap. 1-6-4880 "Initiatives for upgrading
school curricula and innovation of teaching methods", will be allocated
for the year 2016 of EUR 85,000.00. On this chapter we will also be charged the expenses of the experts in the disciplines
Art.37 (social and educational programming)
1. By delegated decree we will be governed using the criteria of the resources allocated to the cap.
69/2004)" intended for private entities accredited in Article 1 of the Chief Executive Decree 4 | || August 2008 n.115 for the broadening of socio-educational services for early childhood.
management fees and social security contributions for employees with
social functions - education supported by accredited private entities.
Art.38 (Measures in support of disability)
1. In order to pursue the objective of equal opportunities, with the participation of representative
voluntary associations and organizations of disabled persons, on the cap. 10/01/2397 "Fund
interventions on Disability" will be allocated, for 2016, of EUR 100,000.00 for
to the realization of the provisions and governed by the Plan that will be prepared by the Secretariat
the competent State.
(Changes to the provisions governing the granting of temporary compensation for work)
1 With effect from 1 January 2016 is hereby repealed Article 48 of Law 219 of December 23, 2014.
The allowance for temporary incapacity for work it is therefore governed by the previous regime.
Art.40 (Solidarity fund for social assistance benefits and funding deficit management
"Solidarity Fund for social assistance benefits", in the year 2016
5% of the balance of the Clearing , referred to in Article 14 of the Act, writing
last balance sheet approved ISS, is used to finance health care
Business and social services.
law, is extended also for the year 2016 from the "Clearing House" as per Law
December 20, 1990 156, to the eventual settlement of the operating deficit in question.
Art.41 (social security equalization fund)
1. On the cap. 1-3-4607 "equalization of pension fund" are allocated, for 2016,
EUR 70,000.00 in accordance with Article 19 of Law 158 of October 5, 2011.
Art.42 (Collection of tax receivables related to the justice sector)
1. Following the transition become final decree or criminal judgment, the Chancellor shall
form the note of the legal costs borne by the condemned, including:
a) costs of the procedure referred to in Article 140, first paragraph number 5) of the Criminal Code, if early
by the revenue;
B) fine, if imposed;
C) tax on criminal matters under Article 49 of Law 86 of October 29, 1981 and subsequent changes
Art.43 (Collection foreign administrative sanctions)
1. The imposition of administrative sanctions in pursuance of international conventions is
burdened by an administrative fee of 10% of the value of the sanction. The Office of the Registrar and
Conservatory provides for the application of this standard in the payment site of
sums to the foreign administration.
Art.44 (Simplification of the requirements for entry in the Register of Providers and for
participation in tenders for the provision or supply of goods or services)
1. In order to simplify the formalities required for registration in the Register of Providers
and providers of goods and services to the public administration and public bodies (hereinafter
Suppliers Registry), the provisions set forth in subparagraphs broaden the scope
of the rules concerning the right of presentation of the affidavits referred to in Title III
of law 159 of October 5, 2011, notwithstanding Article 3, paragraph 2, of the said law
well as the provisions regarding the possibility of using the substitute declaration exclusively on state certifications
, personal qualities and facts given to the person.
2. The possession of the requirements of Article 9 of Delegated Decree March 2, 2015 # 26
on holders or legal representative, directors, shareholders, the sole shareholder and director of the enterprise established in the
Republic who applies for registration in the Register of Providers
or who, while not being enrolled in the aforementioned register, wishes to participate in race
contract in mind Article 8, paragraph 6, of the same Chief Executive Decree 26 of / 2015, can be
certificate for all such entities even if foreign entities not resident or established in the territory
, by substitutive declaration signed only by the owner or legal representative of
. Pursuant to Article 9-bis of the Chief Executive Decree 26/2015, and by analogy with what
provided in subsection 2, the possession of the requirements of Article 9 of the same
Chief Executive Decree n.26 / 2015 head of the actual owners of the Company established in the Republic
can be certified for all such entities even if foreign non-residents or
not established in the territory, by substitutive declaration signed only by the owner || | or legal representative.
4. The owner or legal representative who has signed the declaration replacement
refers to states, personal qualities and facts of the above-mentioned third parties, it is subject, in
Case of false declarations, the criminal liability provided for in Article 24 of the aforementioned
Law n.159 / 2011.
Art.45 (Trademarks and Patents)
1. Paragraph 3 of Article 94 of Law 79 of 25 May 2005 is amended as follows:
"3. Asked transcription, referred to in Article 93 must be accompanied by:
a) a copy of which shows the change of ownership or of the instrument making or changing or
extinguishes the personal or real rights referred to in Article 93, paragraph 1,
a), b), c) and j) or a copy of the minutes and decisions referred to in Article 93, paragraph 1, letter d) enjoyment or warranty, | || e), f), g), observing all the norms of the law on registration and stamp duty, or an extract
act itself or in the case of a merger of a certification issued by the Commercial register
or other competent authority, or, in the case of sale or licensing,
a declaration of transfer, the transfer occurred or took place licensing
signed by the transferor and transferee with the listing of the rights involved in the sale or concession;
B) the document proving payment of the prescribed fee;
C) the certificate drawn up in a language other than Italian must be accompanied by a translation in Italian
, verified and authenticated before the San Marino authorities. E 'right
Office of Patent and Trademark admit the affidavit of translation carried
before Italian authorities;
D) where the application for registration be accompanied by a certificate of the Register of Companies
or other competent authorities, these acts are not subject to the obligation of registration
2. Acts inter vivos which transfer for consideration, in whole or in part, trademark rights,
patent, industrial design entered in the registers kept by the Office of Patent and Trademarks are subject to the
log in fixed measure of EUR 200.00.
Art.46 (Skills Health Authority)
1. In order to ensure the Health Authority functions, with particular reference to
continuing medical education, control of drugs, medical devices, cells, tissues and organs, also
in implementation of existing legislation and international agreements with European Union and
Italy and based on partnerships with small countries within the WHO platform, the Director
Authority may enter into agreements, agreements, contracts with individual professionals and organizations of other public
countries, however, high quality and specific expertise.
2. The costs relating to the activities referred to in paragraph 1, provided in the amount of € 55,000.00
will be charged against the cap. 1-10-4454 "Charges for planning, authorization and accreditation."
Art.47 (Tax credits for extraordinary operations of protection of bank deposits)
1. The Central Bank of the Republic of San Marino is assigned as an extraordinary measure, the
support function to the Tax investigation to verify and correct
determination of tax credits under the Decree - Law 27 October 2011 174 - as well as
extended in its scope by Article 8 of the Decree - Law 61 of March 28, 2012 - and the
Decree - Law 72 of June 27, 2013.
2. The activities of the audit referred to in the preceding paragraph will be performed by the Central Bank of
Republic of San Marino as well as by relevant offices of the Financial Administration, in
application of more detailed provisions relating times, conditions and criteria | || computability to the tax credit, contained in the circular referred to in Article 5, paragraph 2, of the aforementioned decree laws
, which will be issued by the Secretariat of State for Finance and Budget, with the possibility of
rely on the advice of the Central Bank itself. 3
. For data, news, information or documents still needed for the implementation of this Article
, the bylaws and the circular of the preceding paragraphs, there are
application towards institutional bodies and the Sector offices Broader public nor
professional secrecy under Article 29 of Law 96 of 29 June 2005 nor the banking secrecy which
article 36 of Law 165 of 17 November 2005.
4. The functions referred to in paragraphs 1 and 2 are assigned to the Central Bank under and
for the purposes of Article 40, paragraph 1, letter g), and Article 22, paragraph 4, of its Statute .
Art.48 (Price list of benefits provided by the Department Prevention ISS)
1. And 'it authorized the State Congress to adopt delegated decree for setting and updating
The tariff nomenclature for benefits paid by the Department of the Institute for Prevention
Social Security; the delegated decree was adopted by a resolution of the Executive Committee
ISS and on proposal of the Director of the Department Prevention.
2. It is repealed Article 6 of Law 14 March 1991 n.42.
TITLE II PROVISIONS ON THE CONTAINMENT OF SPENDING
Art.49 (Extension of the provisions relating to the containment of personnel costs
Broader Public Sector and contracts, collaborations and training relationships)
1. The extraordinary reductions specified in Articles 75, first paragraph, and 76 of Law 194 of 22 December 2010
and the Managing Decree 19 of January 31, 2011 are also applied for the year 2016;
the above reductions do not apply to the subjects covered by the provisions of the Delegated Decree 31
March 2014 n.47.
2. The provision of Article 36 of Law 174 of 20 December 2013 is also applied
over the financial year 2016 for which it confirmed the target, set by the aforementioned
rule, the reduction in not less than 10%, the total amount of compensation paid by way of
work performed in extraordinary regime and increase
hourly employees of the public sector, from enlisted in the Corps of Gendarmerie and
the Uniformed Unit of Rocca Guards. 3
. The provisions concerning the extension of collaboration and training relationships and to contracts concluded by the Institute for Security
whose Social Article 29 of Law 219 of 23 December 2014
apply until 31 December 2016, subject to early termination of the aforementioned
relationships than this deadline therefore needs the approval of the first
public sector and the definition of frameworks and subsequent allocations.
Art.50 (Overcoming of insecurity in the public sector)
1. The Congress of State is authorized to adopt the decree for the implementation of the agreements between
Government and trade unions will be working in order to overcome the problem
of the permanent staff in the public sector and for the definition of the employment contract of
public employment and any necessary arrangements for their application and the performance the duties
2. The predicted delegated decree will be adopted simultaneously with that on the first demand of the Broader Public Sector
in order to define the critical issues related to precarious
before activating the procedures provided for in Title V Chapter III of the Law 5 December 2011 n. 188 and to launch the next phase
improvement of Public Administration reform under Article 25 of the Law
31 July 2009 n.105. 3
. In view of the critical issues related to the health professions and of those related to
safety of citizens and the possible expansion of the time required to
definition of the agreements referred to in paragraph 1, the State Congress is delegated in | || regulate, by separate acts, the insecurity related to these sectors.
Art.51 (Accreditation Card of Smac)
1. 10% of the amounts in respect of payments and tokens of the public sector is
credited on Smac Card of their respective owners.
2. The Congress of State, by regulation governs the application of this Article.
ART.52 (Implementation of the first requirements and replacement rate)
1. In order to reconcile the requirements of professional recruiting qualified
with those of continuing the structural path of gradual reduction of staff at
employed by the public sector, the implementation of the first requirements will be as
principles of gradualism and financial sustainability in respect of which the State Congress has the power to deliberate and
ban, as required by local regulations, competitions or
2. The replacement of the staff of the public sector retired or resigned from
service is effected in accordance with the overall rate set for 2016 in the maximum rate of 35%
. The modulation percentages of the replacement rate referred to in paragraph 2 concerning
individual sectors of the Public Administration and organizations and companies of the public sector
takes place as provided for in Article 19, paragraph 1, of the Law 31 October 2013 n.153.
Art.53 (Internship post - graduate for medical corps)
1. And 'it authorized the State Congress to adopt appropriate delegated decree by 30
September 2016 to reform the rules on post-graduate training for medical corps,
amendment of Law 64 of July 24, 1992.
Art.54 (Measures related to energy saving, water and gas supply for Offices and
Services Public Administration)
1. In order to pursue containment policies related to energy saving, water and
supply of natural gas is mandated to UO Purchases General Services and Logistics
with the help of the company's technical Autonomous State for Public Services to re-evaluate the terms of contractual
of all active users of the offices and services of the Public Administration and
regulate the operating procedures for requests for new supplies in order to pursue the
containment and rationalization objectives of the users of electricity, natural gas and drinking water
2. It 'also gave the mandate to the Authority for Regulating Public Services and Energy of
dell'AASS proposal to approve a tariff plan facilitated reserved for offices and services of
Art.55 (Pension Funds Discipline)
1. The project as a contribution by the State reported to the individual funds management
pensions under Law 15 of February 11, 1983, shall, as from the financial
2016, the extent of 5 % of tax revenue in the presence of pension fund management with active
findings or break even as a result of that assistance.
Art.56 (deposit guarantee fund)
1. The sums of money on these reports and booklets referred to in Article 95-bis of Law
June 17, 2008 92 will be transferred to the Fund deposit guarantee, according to the fifth
paragraph of that article, up to EUR 5,000,000.00 competition while the excess is
forfeited by the State on the cap. 415 "extinct Reports referred to in Article 95-bis of the Law of 17 June 2008 92
". The sum of € 1,000,000.00 is intended to cap. 2-3-6390 "Fund
extraordinary investments for economic development" aimed at security investments,
for the computerization, simplification and implementation of new procedures and interventions
intended for economic development. The Congress of State is given the right, with its
resolution, to be distributed among the relevant chapters of the budget, including the establishment of special sections
during the year, the commitment referred to in Sec. 2-3-6390. Any more
revenue established on the cap. 415 may be intended to supplement the appropriation provided
on the cap. 2-3-6390 "extraordinary investment for economic development", according
Article 27 of Law 30 of February 18, 1998.
2. With the transfer of depositors to the Guarantee Fund referred to in the previous paragraph is
intends to every effect constituted the initial allocation provided for in Article 3 of the Chief Executive Decree 22
July 2011 n.111. At the time of closing of the State General Flow Statement for the year 2015
passive residual n.4747 of the financial year 2011 turned on the cap. 03/01/2407 "Contribution to the Fund for Depositors of
Managing Warranty Decree n.111 / 2011" is therefore eliminated. For the amount of the initial allocations
borne by the banks, the contribution will be in the sizes, on time and in
forms described in paragraph 4. 3
. In order to give effect to the protection of depositors only in cases of compulsory administrative liquidation
, the reference to "Chapter I" contained in paragraph 1 of Article 4 of the Decree Chief
111/2011 is hereby repealed.
4. Also in relation to the amendments referred to in the preceding paragraphs as well as those more
who are descended from the acquis communautaire harmonization commitments on the
depositor protection system, the Central Bank of the Republic of San Marino brings to | || current regulations the necessary changes to start financing the fund by the banks alone
contributions as from 2017, in proportion to the amount of deposits
given protection by the fund as of December 31 2016.
Art.57 (consolidated text on the subject of tax breaks)
1. In order to facilitate transparency and the ability to know the opportunities offered by San Marino
system, Congress has authorized the State to adopt its own resolution,
by the end of June each year, a coordinated text in rules tax relief.
Art.58 (Return foreign capital)
1. In order to encourage the return of funds held abroad already included in the statements
Income of the previous years the entry into force of this Act, by
San Marino citizens or residents, has launched the "Return foreign capital" project.
2. The "Return to foreign capital" project will run for twelve months, as from 1 June 2016 to 31
May 2017, and is aimed at the reallocation of capital in the domestic financial system
held abroad. 3
. By delegated decree established the method of implementation of the project.
4. The legislation referred to in the preceding paragraph shall contain the following conditions:
- specific tax rate for the amount transferred;
- Compulsory period in which to maintain the stock of the sums transferred to the banking system
of the Republic of San Marino;
- Immediate cessation of the benefits of this initiative with reduction or transfer of
amount before expiry of the given period.
5. Central Bank of the Republic of San Marino and the Tax Office will issue
implementing provisions to adjust the adhesion to this project in compliance with the regulations
regarding financial and tax.
6. The Secretariat of State for Finance shall, after the period, prepare a report on the effects of the decision
Articles 59 (Amendment to the Law 191 of 6 December 2011 - the pension reform: System Institution complementary
1. Article 23, second paragraph, of Law 191 of December 6, 2011 is amended as follows:
"will have to be made available annually to the member, through access to the Internet portal FONDISS
, by 30 June of each year, a communication containing information on
his individual position, on costs incurred and on operations. ".
Art.60 (Social pensions)
1. Article 23 of Law 15 of February 11, 1983, as amended by Article 26 of the
Law 158 of October 5, 2011, the following paragraph is inserted:
"1-bis. The limit of at least ten years of legal residence and effective in the territory of the Republic of San Marino
, without prejudice to the other requirements referred to in paragraph 1, does not apply to
individuals with physical or mental disabilities, for which it is ascertained by the Institute for Social Security
total inability to work (100%) and permanent as long as the same subjects:
- are borne, in accordance with current tax legislation, at least one component of the nucleus family
degree of direct kinship to the second degree, that is to carry out activities or is working
pensioner in the Republic of San Marino;
- The member of the family, of which the applicant is to be charged, maintains
compulsorily my residence and effective in the Republic of San Marino
for the entire duration of the clearance work activity or the ownership of the board. ".
Art.61 (Reform of the pension system)
1. And 'instructed the government to submit by 30 September 2016, a proposal
overall reform that concerns the social security system, so that they pursued the following general objectives
a) greater autonomy and self-sufficiency pension funds of Law 11 February 1983
15, as amended;
B) ensuring social security protections and safeguard the general interests and the values ​​of solidarity
that inspire the social security system of San Marino;
C) an intergenerational pact to charges imposed on different
ages and not just a burden on the young generation in particular are widely shared.
2. The project referred to in paragraph 1 must contain harmonized provisions with
those on social welfare, income test, the labor market and regime
incompatibilities. 3
. The Government is committed to promoting a special debate in the committee permanent council
preparatory to the presentation of the bill.
TITLE III PROVISIONS FOR ECONOMIC DEVELOPMENT - SOCIAL
Art.62 (annual tax Declaration on imports)
1. Paragraph 4 of Article 8 of Decree 163 of 29 November 2004 as amended
Article 21 of Decree - Law 172 of 26 October 2010 is amended as follows:
"4. The annual statement must be submitted by 30 June of the year following the reference
. The complaint filed after, but within the terms of Article
19, is subject to the sanctions provided for by that article. ".
2. Article 19 of Decree 163 of 29 November 2004 as amended by Article 23 of the
Decree - Law 172 of 26 October 2010 is amended as follows:
(Delayed or failure to submit annual return)
"1. A via registered mail sent within the second month following the end
indicated below, the Tax Office warns operators - despite having used the provisional payout
- have not submitted their annual return by 30 June dell '
year following the year of reference. The economic operators concerned can heal the aforesaid non
by the end of November of the year following the reference year.
2. The presentation of the late declaration within the next July
entails a fine of € 1,000.00. 3
. The presentation of the late declaration after the month of July but not beyond that
September entails a monetary fine of euro 2,000.00.
4. The presentation of the delayed statement after the month of September but no later than the following
November entails a monetary fine of euro 5,000.00.
5. The deadline of the end of November in the first paragraph is mandatory under Article 8
; Therefore, the failure to file the return within that period implies
definitive renunciation of any claim by the operator, without prejudice to actions of relevance
Tax Office. ".
. The provisions of this Article shall run from 1 January 2016 with effect from tax year 2015.
Art.63 (Provisions relating to the activity of prevention and control of the territory)
1. In implementation of the instructions contained in the agenda approved by the Great and General Council
April 30, 2015 concerning the reorganization path of Police Corps, also at
end of reinforcing the prevention and control of territory, preparing
additional enforcement actions against widespread crime phenomena such predatory and more
social alarm, through the strengthening of local patrol services throughout the whole
24 hours by Police bodies and the establishment of inter-control center only, in
Notwithstanding the provisions of Article 6 of Law 132 of 13 November 1987 and subsequent
changes, the provisions of Article 11 of the law 131 of 12 November 1987 and subsequent
changes, proceed definitive enrollment in the Uniformed Unit of
Fortress Guard with the rank of "Guard", and in the Gendarmerie Corps with the rank of "Gendarme" , of those who already pay the entrance
service into force of this law with the rank of "Guard Trainee" and
"student Gendarme", and have also lent continuous operation for a period of at least five
years with effect from 1 January 2008.
2. Soldiers who meet the requirements set out in paragraph 1 above are definitely
enrolled in the Uniformed Unit of the Guardia di Rocca and the Gendarmerie Corps following
intake Great and General Council act by degree " guard "and" Gendarme ". 3
. The Commanders of the three bodies - the Gendarmerie, Uniformed Unit of the Guardia di Rocca and
Civil Police - will have in place by 31 January 2016 an operational proposal in order
implementation is the strengthening of patrols throughout the ' span of twenty-four hours
both the establishment of the Joint operations Centre only, through a concrete involvement
among the members of all the bodies, also adapting the car and implementing
technological safety equipment park. The operational proposal should be brought to the attention of the Permanent Council Commission
Foreign Affairs, Emigration and Immigration, Security and Public Order
4. The financial resources required to implement the above operational proposal
will be found, for the financial year 2016 on cap. 2-3-6369 payable under paragraph 1,
Article 56 of this Law, at least up to 30% of the amount established in it.
Art.64 (social protection instruments)
1. The financial resources amounting to EUR 600,000.00 allocated on the cap. 01/03/2409 "Fund
related interventions of" for the year 2016 income policy aim:
- to reimburse the Institute for Security of lower income from contributions to Social
effect of ' application, to the salaries of persons who make the home care
under Regulation pursuant to a resolution of the State Congress of 2 May 2005
56, the contribution rate provided for in Delegated Decree 23 January 2009 n
.3 whose provisions are also extended to the entire 2016;
- To support measures in favor of those who are in disadvantaged economic and social conditions
who will be identified through a special delegate decree in line with the general principles of
Chief Executive Decree 125 of December 20, 2007 .
2. The Extraordinary Solidarity Fund shall be extended on an exceptional basis, for the year
2016 until the entry into force of the economic state indicator of households (ISE)
for assessing the economic situation of those requiring access to
social protection instruments to be adopted by means of delegated decree. Social protection instruments in force
, including child allowance pursuant to Law 113 of December 16, 1994, at 28
54 April 1999 and the Law May 8, 2009 n.64 must be reformed by
decree delegate, on the basis of the earning capacity of individuals. In particular, the Credit Certificate
Social and Extraordinary Solidarity Fund should be brought under a single instrument
economic support to families in difficult economic and social conditions
providing interventions differentiated according to the real capacity economic subjects;
with the constitution of the only instrument available resources on chaps. 03.01.2409 and 03.01.2410 will be transferred
in the availability of the new instrument. 3
. The financial resources provided on the cap. 03/01/2410 "Extraordinary Solidarity Fund",
for the exercise 2016, are to be used in the manner referred to Chief Executive Decree 179 of 3 November 2014
4. The Extraordinary Solidarity Fund can be further funded with
manner prescribed in paragraph 3, letters a), b), c), d), e), f) and g) of Article 55 of Law 23 December 2014 | || 219.
5. With effect from the current financial year the financial resources committed to the cap.
1-3- 2410 "Extraordinary Solidarity Fund", even if not expressly intended, are recognized by the State Accounting
to residue in the following year, for the improvement of procedures by the Committee of
6. Individuals who require access to social protection instruments are being
assessment of ability to pay.
Art.65 (Amendment to Article 1 of the Chief Executive Decree 131 of August 7, 2014 - Debt Collection
owed by the State and public bodies by way of fees, fees and concession fees) | ||
1. Article 1 of the Chief Executive Decree 131 of August 7, 2014 The following is added paragraph 3-bis:
"3-bis. The formation of the relative role for the recovery of claims relating to fees and rates for
referred to in paragraph 2, fails to meet its enforcement if the debtor is unoccupied,
unemployed or single-income family breadwinner, with or without dependent family members, and in any case
meets the requirements of Article 4 of the Chief Executive Decree 153 of December 29, 2008 and subsequent
changes. ".
Art.66 (Assumption invalid or carriers of deficit)
1. Paragraph 5 of Article 4 of Law 71 of 29 May 1991 is amended as follows:
"5. The report workers with reduced working / total picture capacity of workers is
understood in comprehensive way. ".
2. The Law May 29, 1991 71 The following is added to Article 4-bis:
"4-bis
1. To participate in tenders for the supply of goods and services to the public
Administration, private companies with number greater than or equal to fifteen employees
must have in its staff at least one disabled person within the meaning of Article 2 of
this law, taken indefinitely.
2. For the purposes of the proof for the discharge of this obligation, the Office of Labor releases
appropriate certification, subject to the absence of members in the relevant job placement list. 3
. The required number of disabled workers hired on permanent contracts for the purposes of paragraph
preceding increases by one at the rate of one every twenty employees in excess of fifteen
4. The Labour Office is obliged to periodically conduct an audit in relation to the maintenance of
disability requirements, referred to in Article 2 of all
subjects. ".
Art.67 (Family Solidarity)
1. Article 7 of the Chief Executive Decree May 5, 2015 n. 62 is amended as follows:
(Family Solidarity)
1. Family solidarity, in accordance with Article 4, paragraph 3, of Law 147 of 19 September 2014
, is presented as an occasional support free indeed
families residing in the territory, even retirees, which the spouse is not legally separated, first-degree relatives in a straight line
A) of the individual enterprise owner that operates in the areas referred to in subparagraphs a), b) and d) of paragraph
1 of Article 2 of the Law n.147 / 2014 or that operates in the trade or craft service
or production-based and direct relationship with the audience;
B) the sole director of a corporation, the shares of which are for the 100% owned by the
family and relatives who have been identified in this paragraph, which operates in the areas referred to in letters
) b) of paragraph 1 of Article 2 of the Law n.147 / 2014 or
operating in the trade sector and service craft or production-based and direct relationship with the audience
, with at least one employee;
C) of freelance writing on the professional.
2. The occasional support services referred to in subparagraphs a), b) and c) of paragraph 1 of this Article shall
activated without the need of the procedures required by the Law n.147 / 2014 and by this
delegated decree: the employer is only required to notify in advance
, the Office of labor and the Office Contributions, the beginning and the end of the period. 3
. The holder of the individual license, the freelancer and corporations that use
occasional support free family pensioners, must pay a monthly flat-rate contribution
solidarity, equal to € 100.00, to be reassessed annually on
basis of the variation of the average annual cost of living, which is to be shed on the case
Social Shocks, referred to in Article 9 of Law 31 March 2010 n.73, in the month following
to that reference.
4. For late or non-payment of the provisions of paragraph 3 above are
to the penalties provided by law for late payment of ISS contributions.
5. It always appears as family solidarity every activity performed in the home by
part of relatives in a straight line and relatives and relatives of the second degree. ".
Art.68 (Incentive internal interchange)
1. In order to support and strengthen economic relations between San Marino law professionals,
it mandates the State Congress to establish, by March 31, 2016, incentive measures
in favor of companies that purchase raw materials, goods
consumer and capital goods or services related to the processing of the goods subject of the business from other San Marino companies.
These incentives will have to find expression in the reduction of indirect taxation mechanisms.
Art.69 (Science and Technology Park)
1. On the cap. 1-4-3705 "Operating Expenses and activities Science and Technology Park
San Marino - Italy" will be allocated for the year 2016, of EUR 206,000.00.
The resources of the said section are employed:
- the amount of EUR 140,000.00 as a contribution of the State Entity Manager of the Scientific and Technological Park
- In the amount of EUR 66,000.00 for the rental of the Incubator Corporate headquarters.
Art.70 (Interventions and advice aimed at the management and promotion of airport and port
activities for aviation and maritime transport)
1. On the cap. 01/04/2306 "Interventions and advice aimed at the management and promotion of
airport and port activities for the aviation and maritime transport" will be allocated for the year 2016
220,000.00 euro. The money spent on the said section are intended to:
- contributions to companies, organizations and associations that promote and / or providing airport and port
activities for aviation and maritime transport up to the amount of EUR 160,000.00 ;
- Advice related for the purposes of this chapter up to the amount of EUR 60,000.00.
Art.71 (Annual Funding of the Convention & Visitors Bureau Company)
1. Given the aim of supporting and developing the congress tourism activity
determined by operations of the Convention & Visitors Bureau Company and the principle of effective
correlation between induced generated by the tourism industry, through the collection of taxes | || complement on the services sector, and economic benefit for the Company, as of 1
January 2016 the number of annual overnight stays in hotels and
receptivity in the territory of the Republic is used as a benchmark for determine the subsidy
entities for the annual contribution to the Convention & Visitors Bureau.
2. The grant will be disbursed on the cap. 1-7-3935 "Contribution Convention & Visitors Bureau"
Department of Tourism and Culture, for each year following the year covered by the
overnight stays according to the following brackets:
- Up to 110,000 overnight stays per year: annual fee of € 80,000.00;
- From 110,001 up to 125,000 overnight stays per year: annual fee of € 100,000.00;
- More than 125,001 overnight stays per year: annual fee of € 120,000.00. 3
. To this end, with effect from January 1, 2016, will therefore be the
monthly data on nights actually collected performed in hotels and accommodation in
territory of the Republic, based on information gathered by the computer system
census of staying on the territory of San Marino already in use.
4. The trend of congress tourism developed by the Convention & Visitors Bureau
related to the provision of the annual contribution as specified in the preceding paragraph
2, is subject, in the second year of the same payment, verified by
of the Congress of State in relation to the achievement of financial targets and strategic places in
be for Company operations.
Art.72 (Project San Marino Card)
1. The planned budget cap on. 03/01/2385 "Operating Expenses San Marino Card"
amounted to EUR 500.000,00 is intended:
a) the incurrence of operating costs, development and promotion of the project San Marino
Card as a tool incentive in domestic consumption of goods and services by private entities
and activities Certification Revenues Telematics;
B) the incurrence of operating costs, development and promotion of a competition
weekly cash prizes, in order to stimulate and strengthen the registration of consumption, the
development of electronic purse and discounts circuit the study for the transformation of
SMAC circuit in a complementary currency circuit administered by the management and
aimed to increased transactions in the Republic;
C) to sustain the implementation of hardware and software for the tourism
circuit activation fidelity card charges San Marino and the completion of the circuit fuel card operators
Cheap San Marino;
D) to sustain the burden of study, development and operation of the operation San Marino
Card linked to the adoption of Tax General project on consumption.
E) the financing of support and incentive policies aimed at the circuit operators
SMAC, governed by Regulation 20 February 2015 3;
F) the implementation of technologies that enable increased speed of transactions and
development of further use features of SMAC Card as an electronic means of payment and as a
e-services card;
G) to cover the expenses for the introduction of a safety management system
information of SMAC Card Data;
H) to sustain the burden of study and implementation of an advertising campaign
both within and outside the Republic intended to encourage the use of the San Marino Card
tool by both residents forensic.
2. A partial amendment of Article 2 of Delegated Decree 30 September 2008
129 with effect from 1 January 2016 has authorized the release of Smac cards to lower
16 years, residing in the territory, equating to residents and the residents who have permits for
coexistence, enrolled at Middle School Lower and Upper Secondary School and the
Vocational Training Centre as well as in secondary schools of second degree outside the territory of the Republic
of San Marino. 3
. Under the provisions of article 27 of Law 30 of 18 February 1998 the chaps.
in entry 405 "Revenue various San Marino Card" and outgoing 03/01/2385 "San Marino Card
Operating Expenses" may be increased, subject to budgetary balance by:
- sums unclaimed in storage on overdue card and / or blocked;
- Proceeds from the sale of SMAC cards;
- Proceeds from the sale of paid advertising space on sanmarinocard.sm site;
- Fees for the supply of services to economic operators;
- Contributions from private persons to development activities.
These sums may be potential for output on chaps. 03/01/2385 "San Marino Card
Operating Expenses" and 2-3-6465 "buy capital goods San Marino Card" to the expansion of San Marino
Card as a business promotion tool, and tourism and for interventions
planned to paragraph 1 of this Article.
Art.73 (change of registration fees Extension)
1. The provisions of Article 18 of Law 146 of 19 September 2014 are hereby extended to 31 December 2016.
(Agreement between the Central Bank, the Financial Intelligence Agency and the Tax Office)
1. With special agreement signed, on the one hand, between the Directorates of the Central Bank of
Republic of San Marino and the Financial Intelligence Agency and, secondly, by
Tax, are regulated how and when application of the new procedures
segnalatorie in tax matters referred to in Article 151, paragraph 2, of Law December 16, 2013 166
and in Article 1, paragraph 1, of the Chief Executive Decree February 27, 2015 24, in compliance with the rules of confidentiality which apply
the work of supervisors and their institutional purpose.
Art.75 (revaluation of company assets)
1. The revaluation of the company's assets referred to in Article 28 of Law 160 of 3 November 2015
is extended to December 31, 2016 with reference to capital goods registered in the Register of
amortizable assets and / or inventories 31 December 2015, in the manner prescribed by Article 28
Art.76 (Edit Delegate Decree 169 of 28 October 2014 - Identification and regulation of
games allowed under Law 67 of July 25, 2000, as amended)
1. Paragraph 2 of Article 6 of the Delegate Decree 28 October 2014 n. 169 is amended as follows:
"2. The Organization of the Games State may authorize dealers authorized the execution of stable
form, according to specific regulations, conducting prize competitions or games with
using cards or the like including games of chance table with the use of means
number combination, the following conditions:
1) the bet must be regulated;
2) the outcome of the game must also be determined by the skill of the player;
3) bets can also be made in cash represented by tokens or similar
according to specific rules adopted by the Ente of the Games State. ".
Art.77 (Extension of terms for cadastral extraordinary verifications communication)
1. The deadline for the communication of changes due to extraordinary verifications cadastral
which paragraph 7 of Article 1 of the Chief Executive Decree 90 of July 23, 2013, as amended by Article 1 of
Chief Executive Decree 28 November 2013 158, is extended until 31 December 2018
Art.78 (Amendments to the Code of Criminal Procedure)
1. After Article 196 of the Criminal Procedure Code the following is added to Article 196-bis:
"Art.196 bis
When against the accused has been convicted, even generic, the
refunds or compensation for damage caused by the crime in favor of the plaintiff, the
Appeal Judge, in declaring extinguished offense prescription, decides on the appeal to the effects of
provisions and the heads of the judgment concerning the obligations contained
offense under Article 140 of the Criminal Code. ".
Art.79 (Exchange of information between supervisory authorities)
1. Article 103 of Law 165 of 17 November 2005 and subsequent amendments is amended as follows:
"Art.103
(Relations with foreign supervisory authorities)
1. The supervisory authority cooperates, also by exchanging information, on the basis of reciprocity
, with foreign counterparts. This exchange of information can take place on demand or
2. Its foreign counterparts must ensure a level of confidentiality of information
insured by the supervisory authority conditions. 3
. The supervisory authorities, in order to regulate the cooperation activities referred to in paragraph 1,
may enter into specific cooperation agreements that, once signed, will be brought to
knowledge of the Committee for Credit and savings.
4. The agreements referred to in the preceding paragraph include the possibility and manner of acquisition
of the information and documents directly from the entities supervised by the competent authority for the supervision
on the respective foreign parent company.
5. The information still exchanged by the supervisory authority pursuant to the preceding paragraphs
a) may be used by foreign authorities only:
- for examining the conditions governing access by persons supervised activity and to facilitate
control, on an individual basis and on a consolidated basis, of the conduct of such business, including
supervisory profiles relating to ownership structure, corporate officers, liquidity, capital adequacy
systems government and corporate control;
- To impose sanctions;
- In an administrative appeal or court proceedings against a
competent authority's decision;
- For the suppression of money laundering and terrorism financing;
B) may not be disclosed or otherwise forwarded to third parties without the prior written consent
of the competent authorities which supplied the information. ".
Art.80 (Environmental Code)
1. Paragraph 7 of Article 99 of the Chief Executive Decree 44 of 27 April 2012 "Environmental Code" is amended
"7. In case of failure or irregular installation of the manhole and sampling,
its inaccessibility to the authorities empowered to sampling and / or insufficient conditions
maintenance and in all cases of violation of Article 70, paragraph 2 as well as in the cases of irregular
installation of the flow meter referred to in Article 97, paragraphs 2 and 3, for each violation found
it applies the penalty from EUR 500.00 to EUR 3,000.00. ".
2. Article 99 of Delegated Decree 44 of 27 April 2012 "Environmental Code" is added
following paragraph 7-bis:
"7-bis. In case of failure to install the flowmeter in Article 97, paragraphs 2 and 3,
apply the fine of euro 3,000.00. After sixty days from the date of application of
first penalty when the flow meter is not installed, the sanction of
EUR 6,000.00. After one hundred and twenty days from the date of application of the second penalty,
if the flow meter is not installed, the applicable penalty of EUR 30,000.00 and
will the suspension of the discharge into the sewage system. ".
. Paragraph 1 of Article 98 of Delegated Decree April 27, 2012 44 "Environmental Code" is
adding the following point-bis):
"e-bis) to sewer, when both been ordered suspension referred to in Article 99, paragraph 7-
bis. ".
4. Article 189 of the Chief Executive Decree 44 of 27 April 2012 "Environmental Code" is added
following paragraph 5-bis:
"5-bis. They are void pacts and agreements entered into by the Public Administration or by public bodies in
inconsistent with this statutory instrument. ".
5. It mandated the State Congress to enact, within one hundred eighty days from the date of entry into force of this Act
, delegated decree that modifies and updates the Environmental
Code referred to Chief Executive Decree 44 of 27 April 2012.
PURSUANT TO ART.81 (Amendments to the Framework Law 31 of February 18, 1998 - Framework Law on safety and health in the workplace
1. Paragraph 4 of Article 10 (of the Law of Prevention and Protection Service) Quadro 18
31 February 1998, is amended as follows:
"4. The employer shall notify the Environmental Health Service, after hearing the representative of
workers' safety, the name of the person designated as responsible for the
Prevention and Protection Service, accompanied by curriculum certifying possession of the qualifications,
of professional requirements and training provided by delegated decree to be issued by 30 September 2016.
2. Letter b) of paragraph 3 of Article 17 (Contents of health surveillance and medical work
) of Law 31 of February 18, 1998, is amended as follows:
"b) performs health assessments including:
 investigations to be carried out before the onset of employment aimed at
see the absence of contraindications to work where workers are assigned and following any significant change
processing performed for evaluation their fitness to
 regular examinations to evaluate the health status of workers and express
judgment of suitability for the specific task.
These provisions cover clinical and biological examinations and diagnostic tests targeted to the risk
deemed necessary by the occupational physician, and may also be aimed at verifying whether
alcohol dependency, or intake of substances and psychotropic drugs; such assessments will be
regulated by delegated decree to be issued by 30 September 2016; ".
Art.82 (Texts coordinated regulatory purposes reconnaissance)
1. The Congress of State is committed to adopt, by 1 April 2016, coordinated texts, having
reconnaissance value, the current regulations governing the same matters.
Art.83 (Amendment to Article 194, third paragraph, of the Criminal Code)
1. The third paragraph of Article 194 of the Penal Code is amended as follows:
"The offender shall be punished with imprisonment and third-degree daily fine of the third degree if he committed theft
1. by trespassing;
2. with violence against property, with tearing, dexterity or by fraudulent means;
. of things exposed to the public trust or custody in churches or cemeteries or upon things of significant value
4. in complicity with others, being competitors in a number not less than three. ".
Art.84 (Deductibility of expenses for adoption of estate of preventive measures unlawful acts of third parties)
1. Annex A of Law 166 of 16 December 2013 added the following paragraph 16 bis:
"16-bis. Expenses related to interventions on real estate for the adoption of measures to prevent
risk of potential illegal acts by third parties up to a maximum amount of € 2,000.00
Art.85 (Entry into force)
Our Residence, 22 December 2015/1715 dFR

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