Abstract
Article 1. ICI first home exemption
Article 2. Experimental measures to increase labor productivity
Article 3. Renegotiating mortgages for first home
Article 4. Development of air transport services
Article 5. Financial coverage
Article 6. Entry into force
Annex - (under Article 5)
DL May 27, 2008, No 93 (1).
urgent measures to safeguard the purchasing power of households.
(1) Published in the Official Gazette. No. May 28, 2008, No 124.
THE PRESIDENT OF THE REPUBLIC
Having regard to Articles 77 and 87 of the Constitution;
Considering the extraordinary need and urgency to adopt urgent measures to financial measures which increase the purchasing power of households, including through the adoption of measures for the restructuring of bank loans, as well as recovery and economic development;
Given the resolution of the Council of Ministers, adopted at its meeting on May 21, 2008;
On the proposal of the Prime Minister and Minister of Economy and Finance, in consultation with the Minister of Labour, Health and Social Policy;
E mana
the following decree-law:
Article 1. ICI first home exemption
1. From the year 2008 is excluded from the municipal property tax referred to in Legislative Decree 30 December 1992, n. 504 of the housing unit used as a main residence of the taxpayer.
2. For housing unit used as a main residence of the taxpayer is defined as such under the Legislative Decree 30 December 1992, n. 504, as amended, and those assimilated thereto by regulation by the municipality at the date of entry into force of this Decree, except those of cadastral category A1, A8 and A9 for which remain subject to the deduction provided for in Article 8, paragraphs 2 and 3 of Decree No 504 of 1992.
3. The exemption also applies in cases provided for in Article 6, paragraph 3-bis, and Article 8, paragraph 4, of Legislative Decree No 504 of 1992, as amended, are subsequently repealed paragraph 4 of Article 6 and paragraph 2-bis 2-b and Article 8 of Decree No 504 of 1992.
4. The lower tax resulting from the application of paragraphs 1, 2 and 3, amounting to € 1,700 million from the year 2008, shall be refunded to the individual municipalities, in addition to those in paragraph 2-bis of Article 8 of Legislative Decree 504 of 1992, introduced by Article 1, paragraph 5, of Law December 24, 2007, No 244. To this end, in the estimates of the Ministry of the appropriate fund is integrated by an amount equal to the above from the year 2008. When the State-Cities and local governments are established, within sixty days from the date of entry into force of this decree, criteria and procedures for the disbursement of reimbursement to the municipalities that the Minister shall endeavor to implement by decree. With regard to the special regions, except for Sardinia and Sicily, and the autonomous provinces of Trento and Bolzano, the refunds are in any case prepared to support the aforementioned entities, which provide for the allocation of dues to the municipalities included in their territories in accordance with the special statutes and their implementing rules.
5. In order to ensure the contribution referred to in Article 3, paragraph 1 of the Decree of the Minister of Economy and Finance, published in the Official Gazette No. 13 of 17 January 2006, as determined by Article 1, paragraph 251 of the Law of 24 December 2007, n. 244, the Interior Ministry granted to the person referred to in the ministerial decree 22 November 2005, for the same purposes, 0.8 per thousand of the repayments referred to in paragraph 4.
6. Paragraphs 7, 8 and Article 1 of Law No 287 244, 2007 are hereby repealed.
7. Date of entry into force of this decree and to the contents of the new definition of internal stability pact, depending on the implementation of fiscal federalism, is suspended power of regions and local authorities to resolve to increase the taxes, the additional increases in rates or rates of taxes allocated to them with state law. They are subject to the health sector, the provisions of Article 1, paragraph 174 of the Law of 30 December 2004, n. 311, as amended, and Article 1, paragraph 796, letter b) of the Law of 27 December 2006, no 296, as amended, and, for local governments, increases and the increases already within the scheme budget estimate submitted by the Executive Board for approval body within the period specified under Article 174 of the text one of the laws on Local Government, referred to Legislative Decree 18 August 2000, No 267.
Article 2. Experimental measures to increase labor productivity
1. Save express written waiver of the employee during the period from 1 July 2008 to December 31, 2008, are subject to a substitute tax on personal income tax and additional regional and municipal equal to 10 percent, within the limit the total amount of 3,000 euro gross amounts paid at company level:
a) for overtime, according to Legislative Decree April 8, 2003, No 66, made in the aforesaid period
b) for the provision of additional work or for services rendered on the basis of elastic clauses made over the period and only with respect to part-time employment contracts entered into before the date of entry into force of this provision;
c) in relation to productivity gains, innovation and organizational efficiency and other items related to the economic competitiveness and profitability of the company.
2. The income referred to in paragraph 1 do not compete for tax purposes and the determination of the economic situation equivalent to the entire income of the recipient or his family up to a maximum of 3,000 €. It is understood the above statement of income for the purposes of social security benefits and welfare, subject to performance based on enjoyment of the income referred to in paragraph 5.
3. The substitute tax is applied by the withholding agent. If this is not the same one that issued the certificate of income for 2007, the recipient certifies in writing that the amount of employment income earned in the same year 2007.
4. To identify, collect, sanctions and the dispute shall apply mutatis mutandis, the ordinary rules on direct taxation.
5. The provisions of paragraphs 1 to 4 are experimental in nature and are applicable only with respect to the private sector and the holders of earned income dependent not exceeding, in 2007, to 30,000 €. Thirty days before the end of the trial, the Minister of Labour, Health and Social Affairs shall, with the trade unions of employers and workers employed comparatively representative at national level, an examination of the effects of its provisions. The check also involved the Minister for Public Administration and Innovation, in order to assess the possible extension of the provision to employees of public authorities referred to in Article 1, paragraph 2, of Legislative Decree 30 March 2001, No 165, as amended.
6. Article 51, paragraph 2, of the consolidated tax income, by Decree of the President of the Republic on 22 December 1986, no 917, letter b) is deleted.
Article 3. Renegotiating mortgages for first home
1. The Ministry of Economy and Finance and the Italian Banking Association to establish a special arrangement to be concluded within thirty days from the date of entry into force of this decree, open to banks and financial intermediaries under Article 106 of the Consolidated Law on Banking, referred to in the Legislative Decree of 1 September 1993, No 385, the procedures and criteria for renegotiation, even departing where is applicable, as set under Article 120, paragraph 2, of Legislative Decree No 385, 1993, the variable rate mortgages awarded for the purchase, construction and renovation of the main before the date of entry into force of this decree.
2. The renegotiation ensures the reduction of mortgage payments to an amount equal to the installment that is obtained from the original amount of the loan as the interest rate resulting from the arithmetic average of the rates charged under the contract in 2006 . The payment amount so calculated will remain fixed for the duration of the loan.
3. The difference between the amount of the installment due under the repayment plan originally and the expected resulting from the Act of renegotiation is debited from an account funding accessory set to the rate obtained by the IRS to ten years to the date of renegotiation, plus a spread of 0.50.
4. In the event that, subsequent to the renegotiation occurs, the difference between the amount of the installment due under the repayment plan originally provided for in the renegotiation and the resulting gender balance to the borrower, the difference is charged to the credit of the borrower account funding enhancement. If the debt was wholly repaid accessory account the amortization of the loan takes place according to the rate variable than originally envisaged.
5. Any accessory debt resulting from the account on the date of original maturity of the loan is repaid by the customer on the basis of rate constants of an amount equal to the amount of the installment resulting from the renegotiation and amortization is calculated using the same rate to which the account is set accessory provided more favorable to the customer.
6. The guarantees already recorded against the loan subject to renegotiation continue to assist the reimbursement, as agreed, the debt that is the date of expiry of the loan.
7. Banks and financial intermediaries under Article 106 of Legislative Decree No 385 of 1993 parties to the agreement referred to in paragraph 1 shall make to affected customers, as specified in the Convention itself, the proposed renegotiation within three months from the date of entry into force of this decree. Acceptance of the proposal is notified by the borrower's bank or financial intermediary within three months of receipt of the proposal. The renegotiation of the loan exerts its effect from the first installment due after 1 January 2009.
8. The operations rescheduling of loans are exempt from taxes of any kind and for which banks and financial intermediaries do not apply in respect of costs customers.
Article 4. Development of transport services Air
1. The sum paid for Alitalia - Italian Airlines SpA pursuant to Article 1 of Decree-Law of 23 April 2008, no 80, shall be repaid in the shortest time between the thirtieth day following the sale or loss of effective control by the Ministry of Economy and Finance and December 31, 2008.
2. These amounts are beset by an increase in the rate of interest provided for in Article 1, paragraph 2, of Decree-Law of 23 April 2008, no 80, at 1 percent.
3. The sums referred to in paragraph 1 and the interest earned are used to cope with losses resulting in a reduction of paid-up capital and reserves below the minimum level Legal.
4. In the event of liquidation of Alitalia - Italian Airlines SpA, the debt referred to in this Article shall be refunded only after they have been satisfied with all other creditors, together with and in proportion to the share capital.
5. Upon completion of the sale or loss of effective control by the Ministry of Economy and Finance pursuant to subsection 1, the amount of money and the interest earned used to meet losses, pursuant to paragraph 3 shall be understood and restored due by this carrier that provides for the reimbursement of capital increase with at least the same amount.
6. The recovery of payment obligations apply even in cases of making a profit by Alitalia - Italian Airlines SpA, in which case the amounts and accrued interest is due to the extent of the profits made in each case and are subject to discipline in the preceding paragraphs.
7. Burden arising from paragraph 3, of 300 million euro for the year 2008, shall be borne:
a) as a € 205 million through the reduction of the authorization of expenditure referred to in Article 1, paragraph 841, Law of 27 December 2006, no 296;
b) as a € 85 million by reducing the expenditure authorization referred to in Article 1, paragraph 847, of Law December 27, 2006, No 296;
c) as a 10 million euro by way of reducing the allocation of special fund current account registered for the purposes of the 2008-2010 budget, as part of the 'reserve funds and special' mission 'funding to be distributed "state budget of the Ministry of Economy and Finance for 2008 , making partial use of the provision for the Ministry of Social Solidarity.
8. The amount of EUR 300 million shall be paid on special accounts in 1201, used in accordance with Article 1, paragraph 1, of Decree-Law of 23 April 2008, no 80, to allow the anticipation for Alitalia - Italian Airlines SpA Any amount refunded under subsection 5, shall be paid into the state budget to be reallocated in the same proportion and up to a maximum amount reduced, the authorization of expenditure in al'articolo 1, paragraphs 841 and 847, the Law of 27 December 2006, no 296.
Article 5. Financial coverage
1. The expenditure authorizations listed n. 1, attached to this decree, are reduced to amounts identified herein.
2. Resources arising from the reduction of allocations of expenditure provided for in paragraph 1 equal to 1.0105 billion euro for the year 2008 of € 842.3 million for the year 2009, to € 644.5 million for the year 2010 and € 186.5 million from the year 2011, as well as from changes in legislation planned in paragraphs 9, 10 and 11, amounting to 656.1 million euro for the year 2008 of € 749.1 million for the year 2009, to € 213.1 million for the year 2010, 124.5 million euro for the year 2011, € 131.5 million for the year 2012, € 79.5 million for the year 2013 and € 75.5 million from the year 2014, are entered in the Fund for structural economic policy, "referred to in Article 10, paragraph 5, of Decree-Law of 29 November 2004, No 282, ratified with amendments by Law December 27, 2004, No 307.
3. Without prejudice to article 22, paragraph 22 of the Law of 24 December 2007, n. 245, by decree of the Minister of Finance on a proposal Minister responsible, to be submitted to the parliamentary committees and sent to the Court of Auditors for the registration in respect of the invariance of the effects on budget balances, can be rescheduled, the financial arrangements between the programs of each mission cost, without Except for the costs of mandatory, for expenditure in annual and deferred payment. The variations between expenditure and those actions are allowed up to a maximum of 10 per cent of the resources allocated for the purposes prescribed by law as part of the program affected by the reduction. Remains precluded the use of appropriations for capital expenditure to finance current expenditure.
4. In estimates of the Ministry of Economy and Finance has established a fund with a budget of 100 million € for 2008, € 100 million for the year 2009 and EUR 60 million for the year 2010, to be used for reinstatement of the allocation of spending programs. The use of the fund shall be ordered by the President of the Council of Ministers, upon proposal of the competent minister, in consultation with the Minister of Economy and Finance.
5. Articles 22 and 47-c-d of the decree-law of 31 December 2007, n. 248, with amendments, into law February 28, 2008, No 31 are repealed and revoked any implementing measures.
6. The amount shown in the state budget for the year 2008, as part of the mission "Public infrastructure and logistics," program systems and highways, and in implementation of Article 1, paragraph 1155, the Law of 27 December 2006, no 296, flows to the fund referred to in paragraph 2 for the entire amount of 1.3635 billion euro. A claim on a share of those resources to be paid € 611 million in 2008 on a dedicated special accounts, the entry for the purpose of repayment of the state budget in 2009 to 438 million euro in 2010 and for 173 million €.
7. For higher charges under Articles 1 and 2 and in paragraph 4 of this Article, for the year 2008, to € 2.449 billion of that increase to 2.6641 billion euro, for the purposes of compensation in terms of net debt, amounted to 2.2015 billion euro for the year 2009 and amounted to 1.760 million € for 2010 and € 1,700 million from the year 2011, orders:
a) how to 2.4941 billion euro for the year 2008, to € 1.7635 billion for the year 2009, 1097600000 euro for the year 2010, to 311 million euro for the year 2011, to 318 million euro for the year 2012, to 266 million euro for the year 2013 and € 262 million from the year 2014, through use of the availability of the funds referred to in paragraph 2, as supplemented pursuant to paragraphs 6 and 8;
b) as to 37 million euro for the years 2010 through use of the additional revenue resulting from Article 2, paragraph 6;
c) as a 438 million euro for 2009 and € 173 million for the year 2010, through use of more revenue arising from paragraph 6;
d) as a € 985.8 million from the year of 2010, by the linear reduction of 6.78 per cent of the appropriations for the current account expenditure authorizations as determined by Table C of the Act December 24, 2007, No 244;
e) as 170 million euro for 2008 and 452.4 million euro, from the year 2010, by a corresponding reduction of the allocation of special fund in the current account in writing for the purposes of budget three years 2008-2010, under the "reserve funds and special 'mission' funding to be distributed" state budget of the Ministry of Economy and Finance for the year 2008, making partial use of the following provisions:
2008 2010 - -
Ministry of Economy and Finance 17,418,000 6,158,000
Ministry of Labour and Social Welfare - Ministry of Justice
29,000 20,490,000 36,146,000 19,250,000
Ministry of Education - Ministry
33,000,000 64,093,000
Interior Ministry of Agriculture and Forestry 171,000 -
Ministry of National Heritage and Culture 4,989,000
11,809,000 20,670,000 151,682,000
Ministry of Health Ministry of Transport Ministry
800,000 3,120,000 4,372,000 2,958,000 Research Universities and the Ministry of Social Solidarity
Total 165,145,000 60,100,000 170,000. 000 452 400 000
8. Flock, also, to the fund referred to in paragraph 2 of the financial resources shown in the special fund of the capital account registered for the 2008-2010 budget, as part of the 'reserve funds and special' mission 'funding to be distributed " the state budget of the Ministry of Economy and Finance for the year 2008, relating to the following provisions: 2008 2009 2010
- - -
Ministry of Economy and Finance 128,100,000 65,000,000 198,000,000 2,300,000 3,000,000
Ministry of Foreign Affairs -
Ministry of Agriculture, Food and Forestry - - 200,000
Ministry of Heritage and Activities cultural 7,700,000 41,000,000 41,800,000 75,000,000 172,100,000 240,000,000 Total
9. At December 24, 2007, n. 244, shall be amended as follows:
a) Article 1, paragraphs 325 to 334, are repealed;
b) Article 2 is amended as follows:
1) in paragraph 57, the words: 'that by the year 2008' till the end, are replaced by the following: "That the 2008 is built of 35 million €. '
2) in paragraph 60, point a), the words," 12.5 million "shall be replaced by the following:" 9 million, "and the letter b) the words "5.5 million" shall be replaced by "four million";
3) in paragraph 61, the words "of € 1 million for each of the years 2008, 2009 and 2010 'are replaced by following: "500,000 euro for the year 2008;
4) in paragraph 205, the words from" 14 million "to the end, are replaced by the following:" 8.8 million euro for the year 2008. " ;
5) to paragraph 247, the words from "35 million" to the end, are replaced by 'EUR 17.5 million for the year 2008.'
6) to paragraph 309, the words "two million" until the end of the paragraph are replaced by the following: "1.9 million € for 2008. '
7) at paragraph 310, the words "two million" to the end, are replaced by the following: "100 000 € for the year 2008.'
8) to paragraph 401, the words: "The financial costs of the paragraphs from 396 to 400, totaling € 3.5 million for the year 2008 and to € 100,000 per year from 2009, 'shall be substituted the following:" The cost derived from paragraphs 396 and 398 to 400, totaling € 100,000 from 2008, ';
9) at paragraph 409, the words: "From the financial year 2008 has authorized the expenditure of 3 million euro 'shall be substituted the following:" For the financial year 2008, authorized the expenditure of 1.5 million € '
10) paragraph 410, the words "of € 3 million from the year' is replaced by the following:" 1.5 million euro per year;
11) paragraph 437 is replaced by the following: 437. Authorisation of expenditure referred to in Article 20, paragraph 8, of Law November 8, 2000, No 328 on the national fund for social policies is reduced to € 1.25 million for each of the years 2008, 2009 and 2010. '
12) paragraph 519 is replaced by the following: 519. Authorisation of expenditure referred to in Article 1, paragraph 1209, the Law of 27 December 2006, no 296, is reduced by 25 million for the year 2008 and 30 million for the year 2009. For the year 2010 the Fund's resources for employment referred to in Article 1, paragraph 7, of Decree-Law of 20 May 1993, No 148, with amendments, into law July 19, 1993, No 236, decreased by € 30 million per year. '
13) paragraph 535 is replaced by the following: 535. Authorisation of expenditure referred to in Article 3, paragraph 151 of December 24, 2003, No 350, decreased by € 1.5 million for each of the years 2008, 2009 and 2010. ';
14) the second sentence of paragraph 1 of Article 1152 of 27 December 2006, n. 296 (2) is replaced by the following: "The authorization of expenditure referred to in Article 61, paragraph 1, of Law December 27, 2002, No 289, decreased by € 500 million for each of the years 2008 and 2009. '
15) the second sentence of paragraph 584 is deleted.
10. At December 31, 2007 Decree-Law No 248, with amendments, into law February 28, 2008, No 31 have made the following changes:
a) Article 6 ter, paragraph 1, the words "December 20, 2008" are replaced by the following: "June 30, 2008" and paragraph 2, the first sentence is replaced by the following: "The burden resulting from paragraph 1 shall be assessed in € 24.8 million for the year 2008. Authorisation of expenditure in the decree-law May 3, 1991, No 142, with amendments, into law July 3, 1991, No 195 C as determined by the table annexed to the Law of 24 December 2007, n. 244, decreased by € 48.8 million for the year 2008. '
b) Article 40, paragraph 3-Ia, b) is deleted
c) Article 4, paragraph 4, Legislative Decree 4 May 2001, No 207, the words "December 31, 2008" are replaced by the following: "June 30, 2008."
11. Article 1, paragraph 1267, the Law of 27 December 2006, no 296, the words "50 million euro for each of the years 2007, 2008 and 2009 'are replaced by' EUR 50 million for the year 2007 and € 5.1 million for the year 2008."
12. All provisions are incompatible with the restatement of expenditure authorizations listed in a Schedule to this Order. Subject to the provisions of paragraphs 9, 10 and 11, remain small in all authorizations for expenditure used to cover costs arising under the laws restated under this article. Any measure adopted in implementation, inconsistent with this Article, shall remain without effect.
13. The Minister of Economy and Finance is authorized to introduce, by decree, the necessary budget changes.
(2) NDR: OJ is shown in the following normative reference is not correct: the Law of 22 December 2006, no 296.
Article 6. Entry into force
1. This Decree shall enter into force on the day following its publication in the Official Gazette of the Italian Republic and will be presented to both Houses for the conversion into law.
The photos in this post refer Meeting of June 6. 