Taxes in Europe Database v2
DPR No 641/1972 (GU No 292 published on 11/11/1972, ordinary supplement n° 3); DL No 669/1996, which became Law n° 30/1997 (GU No 50 published on 1/3/1997); D.M. 28 December 1995 (G.U. No 303 published on 30/12/1995,); D.L. No 7/2005 (G.U. No 24 published on 31/1/2005,) as converted by Law No 43/2005 (G.U. no 75 published on 1/4/2005); D.M. 24 May 2005 (G.U. No 123 published on 28/5/2005); Law No 266/2005, Art. 1, paragraph 351 (G.U. No 302 published on 29/12/2005).
Appliers for the issue, renewal or authentication of administrative concessions, licences, deeds, certificates and other documents, or who in certain specific cases are already in possession of them.
Administrative provisions (permissions, license).
The exemptions and reductions in force on 31 December 1972 relating to co‑operatives and their affiliates and friendly societies (Article 14, last paragraph) are unchanged.
Furthermore are exempt:
From 0.70 euro to 539.00 euro.
Super reduced rate
At the release of the administrative provision.
By direct payment or by payment to the postal giro account of the competent registry office, or, when expressly provided, by means of revenue stamps. Since 1th June 2005 on line payment is allowed. The duty may be paid also through banks or post offices, or by attaching the countermark issued by agents authorised by the Revenue Agency.