Regional Tax on Automotive Fuel

Legal framework: art. 17 Legislative decree no. 398 of 21/12/1990; art. 3 Regional Law no. 28 of 24/12/2003; art. 2, paragraph 2, Regional Law no. 8 of 12/11/2004; art. 1, paragraph 3; Regional Law no.15 of 11/08/2005; art. 3, paragraph 13 Law no. 549 of 28/12/1995.

From 1 January 2004, the regional tax on automotive fuel has been set up in compliance with the article 17 of the legislative decree no. 39 of 21 December 1990.

The tax is 0.02582 Euros per fuel litre, pursuant to article 1, paragraph 154 of the Law no. 662 of 23/12/1996.

The tax is due on a monthly basis and as per quantities (stated by art. 1, paragraph 1, letter d) of the decree of the Ministry of Finance 30 July 1996) to the Region by the licensee or the authorization holder of the petrol station or, upon their proxy, by the petrol company that is the sole station supplier.

The payment of the tax has to be made the month following the supply as set forth by the legislative decree no. 241 of 9 July 1997 to the account of the “Tesoreria“ of Regione Campania held at the Banco di NAPOLI S.p.A. by Regione Campania - Servizio di Tesoreria - Via Toledo - Napoli – Enti Diversi - IBAN : IT 40 I 01010 03593 000040000005, with the following reason for payment: I.R.B.A. month of ... .

For payments at the offices of the Banco di Napoli, the taxpayer has to report code 0153 corresponding to the CENTRO Tesorerie Enti Pubblici di NAPOLI at BANCO di NAPOLI S.p.A. code .

In case of neglected, late or insufficient tax payment, an administrative fine of 50% of the unpaid or late sum plus legal interests is applied.

For payments settled within the limits of 30 days from the deadline, the fine is reduced to 5% of the sum.

Pursuant to art. 50, paragraph 1 of the Legislative Decree no. 504 of 26/10/95, “for irregular accounting or record keeping, and neglected or late submission of the envisaged statements and reports, an administrative fine ranging from 500 thousand to 3 million Italian £ is applied” , namely from 258.00 € to 1,549.00 €;

Under the provisions of art.3, paragraph 6 of the Regional Law28/2003, art.32, paragraph 1 of the Legislative Decree 446/1997 and article 3, paragraph 13 of the Law 549/1995, a 100% of the evaded tax fine is applied plus legal interests in case of neglected statements;

Provided that the infringement has not already been questioned and inspections, reviews and assessments or more administrative examination activities, formally known by the parties involved, have not started yet, the taxpayer who did not pay the whole or a part of the tax within the envisaged deadlines may make amends in compliance with art. 13 of the Legislative decree 472/97 by paying:

• The tax due, the fines (5.00% of the evaded tax) plus legal interests if the amended payment occurs within 30 days from the infringement;
• The tax due, the fines (6.25% of the evaded tax) plus legal interests if the amendment occurs after the above mentioned deadline but within the deadline for the yearly statement submission when infringement occurred.

In compliance with art. 3, paragraph 13 of the law n.549 of 28 December 1995 and the legislative decree no. 504 of 26 October 1995, article 50, paragraph 1, as applicable, and under the provision of regional tax issues on production activities, the Regional Administration handles the tax verification, based on the annual statement on the attached form approved by Decree no. 98 of 26/09/2011of the Head of the Finance and Tax Sector, or alternatively on a statement reporting the data set forth by article 1 of the decree of the Ministry of Finance of 30 July 1996, and submitted to Regione by 31 January of the year following the reported consumptions; the Regional Administration also deals with possible sanctions, enforced collection and possible disputes.

The statement drafted on the form approved by the Head of the Finance and Tax Sector of Regione  Campania must be submitted by 31 January 2012 through one of the following channels:

1) computer-based procedure, by certified e-mail to the email address: agc08.sett04@pec.regione.campania.it .

2) paper-based procedure,

a) by registered mail with return receipt to “Regione Campania – Settore Finanze e Tributi – Centro Direzionale – Isola C/5 – 80143 Napoli” – (the sending date will be proof of submission date);

b) by delivery to “Ufficio Protocollo del Settore Finanze e Tributi della Regione Campania - Centro Direz. – Isola C/5 – 80143 Napoli”;

APPENDIXES

• IRBA 2012 statement guidelines
• IRBA 2012 statement form