Tax Regulation of landing on the island of Capri Approved by resolution of the City Council n. 19 of 15.06.2012 Article 1 - Establishment Sets landing. This regulation is adopted under the statutory authority granted to municipalities by art. 52, D. Decree No 446 of 15/12/1997 and is designed to regulate the charging of landing in Article 4 paragraph 3/bis D. Decree No. 23 of 03.14.2011 as amended and supplemented by Law n.44 of April 26, 2012 conversion of DL 02/03/2012 No. 16; In this Regulation shall be determined on the assumption, those liable to tax, exemptions, obligations of shipping companies and other public and private carrier, the measures of sanctions applicable in cases of failure. Article 2 - Subjects tax. The tax is an alternative landing tax residence and is established pursuant to the provisions of article 4, paragraph 3/bis, D. Decree No. 23/2011 as amended and supplemented by Law n.44 of April 26, 2012 conversion of DL No. 16/2012. The tax is paid landing from any person, unless the exemption provided for in Article 5 below, to arrive on the island of Capri using any type of means of transport and any carrier whether public or private. Article 3 - Commencement of the tax. Given that the two municipalities on the island of Capri and insist there is only one port, all resolutions relating to the tax on land, must be taken in agreement between the two municipalities. The landing tax is instituted after specific deliberation by the respective municipal councils of Capri and Anacapri. In these deliberations will set the starting date of the tax, the term of the annual tax and revenue sharing between the towns of Capri and Anacapri The landing tax is levied by shipping companies and other public carriers and private. The sets of landing, when the first application, is determined at EUR 1.50 for each passenger. Article 4 - Purpose of tax. The revenue from the levying of land is intended to finance interventions in public services, travel services and interventions aimed at enhancing the function and recovery of cultural and environmental heritage. Article 5 - Exemptions. Are exempt from payment of landing the residents in the town of Capri and Anacapri, commuters, commuter students, and those liable to tax its municipal components together with their family, that they are in good standing with the payment of their municipal tax on the date of application in question. The City of Capri, through the Head of the financial sector to issue taxable municipal and tax for each household member a special identification card last one year, demonstrating the equalization residents. The card, following a formal request to the City of Capri by the taxpayer's municipal tax, will be released within one week from date of request and in compliance with the administrative procedure to be determined. 6 - Parties responsible for recovery. Persons responsible for the collection of landing are the shipping companies and public and private carriers must pay to the town of Anacapri, the money collected in the manner prescribed by law n.44/2012 and these Regulations Article 7 - Conditions for collection and repayment. The taxpayers are the same landing tax on shipping companies or other entities responsible. The airlines and other entities responsible for collecting the tax shall levy the same by releasing a receipt - ticket board or other equivalent qualification - and the resulting payments to the Municipality of Capri relative to its share of responsibility established by resolution of City Council under Article. 3, Shipping companies and / or other individuals identified, collect the tax together with the landing of the ticket price but with the same indication. Within 15 days after the end of the reference month, the said parties are required to submit to the field area of economic and financial policy, the monthly statement of receipts daily with the number of paying passengers and those exempt on Form also provided by telematic common. They are also required to pay, within the same period, the related tax by giving notice to the municipality. The payment will be made in one of the following ways: on a special giro account held by the City of Capri by transfer through the banking system via any other computer procedures made available on the website of the City. The declaration and payment of the communication will be transmitted electronically via the common computer procedures defined by the said authority sector. Art.8 - Provisions relating to the finding. For the purposes of assessment on the tax applies the art of landing. 1 Sections 158 to 170 of the Act of 27 December 2006. 296. The City, for the purposes of assessment and verification of the exact requirements and obligations on the part of taxpayers and those for which provision is accurate tax obligations, may be put in place a monitoring activity through the various offices concerned and especially with the local police. The audit shall be exercised in the manner following: The City may require taxable persons and organizations referred. 6 documents and records relating to the fulfillment of the above, Council can send to the parties pursuant to art. 6 questionnaires on data and information of a specific nature, with an invitation to return completed and signed; The City may require, under the current rules relating to public and private offices, data and information relating to the disembarkation of passengers on 'island of Capri; Council can do, through the competent organs and in the manner provided by law, direct controls on the number of passengers going ashore on the island. Art.9 - Penalties. For the omitted or false declaration is lodged by the head of tax shall apply to administrative sanction from 100 to 200 percent of the amount due, for the failure, delay or partial payment of the penalty is applied in administrative Article. 13 of D.Lgs. N. 471 of 18 December 1997 and subsequent amendments, for failure to collect tax on the landing and / or for failing to issue a receipt of the sanction from Euro 500,00 to Euro 2.000,00; For other sanctions provided for Article shall apply. 1 Sections 158 to 170 of the Act of 27 December 2006. 296. 10 - Collection compulsory. 1. The amounts established by the City by way of tax, penalty and interest if not paid within sixty days of notification of the act, will be collected in a coercive force in the same way at the institution for other duties. 11 - Equalization. In cases of payment of landing in excess of the amount due, the excess amount may
be recovered from shipping companies and other entities responsible for the collection of taxes by offsetting the payments to be made at the end of the tax year; The refund will be required by shipping companies or other entities responsible for collecting the tax Head of the Financial Sector of the Municipality of Capri that will authorize no later than 30 days after receipt of the request. After that period the shipping companies and other entities responsible for tax collection must make compensation by giving notice to the City. Art.12 - Disputes. 1. Disputes on the sets of landing will be resolved through mediation procedures enabled through a broker, in the event of failure of this process of mediation disputes shall be resolved within the jurisdiction of the Tax Commission pursuant to Leg. December 31, 1992 n. 546.
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