Urgent provisions for the payment of overdue debts of the public administration, for the financial rebalancing of territorial entities, as well as on the payment of taxes of local authorities.

(13G00077)

Effective as of: 5-1-2016

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Art. 6

Other provisions to facilitate payments by public

administrations

1. In paragraph 3-bis of Article 9 of the Decree-Law of November 29.

2008, No. 185, converted, with amendments, by Law Jan. 28

2009, No. 2, the words “supplies and procurement” shall be replaced by the following

following, “supplies, procurement and professional services.”

1. The provisions of this Chapter are intended to ensure

The legal and economic unity of the system. The relevant

payments are made giving priority for payment purposes to the

Receivables not subject to non-recourse assignment. Among multiple non

subject to non-recourse assignment, the payment must be charged to the

oldest credit, as reflected in the invoice or request

equivalent of payment or by contracts or settlement agreements

possibly intervened between the parties.

((1.1. In regions subject to deficit recovery plans.

health, signed pursuant to Article 1, paragraph 180, of the

Law No. 311 of December 30, 2004, as amended, and

commissioned as of the effective date of this decree, the

payments referred to in Article 3 may be made, in addition to

in application of the criteria indicated in paragraph 1 of this

Article, including by giving priority to claims based on securities

Executive for which judicial remedies are no longer available

aimed at obtaining a suspension of enforceability. This is without prejudice to the

above-mentioned re-entry plans, including any plans of

Payment of debts established in implementation of the same plans, in

in accordance with the provisions of Article 2, paragraphs 76 to

91, of Law Dec. 23, 2009, no. 191)).

1-bis. The government shall promote the conclusion of agreements with the

trade associations of the credit system and the associations

nationally most representative businessmen,

Having as their object the creation of monitoring systems aimed at

Verify that the liquidity from the payment of receivables

subject to divestment and from the recovery of financial resources by

Of enterprises whose position had deteriorated because of the

Delayed payments by public administrations both

employed to support the real economy and the production system.

Every twelve months from the effective date of the law of

conversion of this decree, the Government shall transmit to the Chambers

A report concerning the conventions signed and the results

Of related monitoring systems.

1-ter. Payments made under this chapter in favor of

Of the entities, companies, included in the consolidated income statement

Of the public administration, as identified by the Institute

National Statistical Institute (ISTAT) in accordance with paragraph 3 of Article 1.

of Law No. 196 of December 31, 2009, or of the bodies with total

public participation are allocated in priority to the payment

Of the debts referred to in Articles 1, 2, 3 and 5 to the

respective creditors.

2. For the purpose of amortizing the cash advances of

referred to in this Chapter, the first installment shall take effect from the year following

That of signing the contract.

3. The payment schedules referred to in this Chapter shall be published

by the institution on its website for aggregate amounts by class

of debts, in compliance with the provisions of Article 18 of the

Decree-Law No. 83 of June 22, 2012, converted, with amendments,

By Act Aug. 7, 2012, no. 174.

4. Notwithstanding the indication of the unique project code

of the public work in the computer warrants on the SIOPE pursuant to the

Legislation in force, implementing Legislative Decree 29

December 2011, No. 229 for the necessary monitoring of works

Public, as of September 30, 2013, data on the

payments provided for in this Chapter concerning the same works,

Are reported to the Ministry of Economy and Finance, according to

The procedures stipulated in the Ministerial Decree of February 26, 2013.

5. In view of the need to give priority impetus to the

to the economy in implementation of Article 41, of the Constitution, to

protection of the resource allocation constraint, the following are not allowed

acts of seizure or attachment on the sums allocated to the

payments under this Chapter. Where the following have been stipulated

agreements of a settlement nature, enforcement actions on the sums

earmarked for payments to be made in implementation of the plans of

payment drawn up in accordance with Article 11, paragraph 2, of the

Decree-Law No. 78 of May 31, 2010, converted, with amendments,

by Law No. 122 of July 30, 2010, and signed by the date of

entry into force of the law converting this decree,

even though made at the treasuries of the companies of the Service

regional health care and at the single payment centers

established according to provisions of the law, are suspended until the date

June 30, 2014.

6. In Law No. 89 of March 24, 2001, after Article 5-quater is.

inserted the following:

“Art. 5-quinquies – Enforcement.

1. In order to ensure an orderly scheduling of the

Payments of creditors of sums settled in accordance with this

law, are not allowed, under penalty of nullity detectable ex officio,

Acts of seizure or attachment at the Central Treasury and

At the provincial treasuries of the state for collection

forcible payment of sums liquidated under this law.

2. Notwithstanding the non-possibility provided for in Article 1,

paragraphs 294-bis and 294-ter, of Law No. 266 of December 23, 2005, and

subsequent amendments, including with respect to funds, openings

credit and special accounts intended for the payment of

sums liquidated in accordance with this law, the creditors of said

sums, under penalty of nullity detectable ex officio, execute the

attachments and seizures exclusively in accordance with the provisions of the

Book III, Title II, Chapter II of the Code of Civil Procedure, with

Act notified to the ministries referred to in Article 3, paragraph 2, or

To the delegated officer of the district in which the

Jurisdictional measure placed in execution, with the effect of

Suspend all issuance of payment orders with respect to

To the amounts attached. The relevant office in the ministries of which

Article 3, paragraph 2, who has been served with a notice of

attachment or seizure, or the delegated official are

required to bind the amount for which they are proceeding, provided that.

there exist in the accounts funds subject to enforcement; the

notification remains ineffective with respect to payment orders

That turn out to be already issued.

3. Attachment or seizure deeds must indicate to

penalty of nullity detectable ex officio the measure

Jurisdictional placed in execution.

4. The acts of seizure or attachment, if any.

notified to the central treasury and provincial treasuries of the

State do not determine provisioning obligations by the

Treasuries themselves, nor shall they suspend the crediting of sums in favor of

Of the Administrations concerned. Treasuries in such cases render

Negative declaration, recalling the details of this

statutory provision.

5. Article 1 of Decree Law May 25, 1994, no. 313,

converted, with amendments, by Law No. 460 of July 22, 1994, is

also applies to funds intended for the payment of sums settled to

under this law, including those accredited through

Openings of credit in favor of the delegated officers of the offices

central and peripheral offices of the administrations concerned.”

7. In Article 1, Law No. 266 of December 23, 2005, after the

Paragraph 294-bis, the following is inserted:

“294-ter. Subsection 294-bis shall also apply to funds and

Special accounts of the Ministry of Economy and Finance.

earmarked for the payment of sums settled in accordance with Law 24

March 2001, No. 89.”

8. In Article 8, of Legislative Decree June 30, 2011, no. 123

The following changes are made:

1. (a) at the end of paragraph 1, the following sentence is added:

“For payments arising from the commercial transactions referred to in

to Legislative Decree No. 231 of October 9, 2002, the

provisions of paragraph 4-bis.”

1. (b) in paragraph 3, after the words “request for clarification” are

The following words shall be added: “, except as provided in subsection

4-bis.”

1. (c) after subparagraph 4, the following subparagraph is added:

“4-bis. The acts of payment issued as consideration.

in commercial transactions must be received by the office of

Control at least 15 days before the deadline date

of payment. The audit office carries out the findings of

competence and still initiates payment within the 15-day period

subsequent to the receipt of the payment documents, both in the case of

positive outcome, whether in the case of making comments or

requests for additions and clarifications. Should the executive

responsible person does not respond to the comments, that is, the clarifications

provided are not suitable to overcome the observations made, the office

Of control is required to report to the competent regional prosecutor’s office

of the Court of Auditors any hypotheses of fiscal damage resulting from

From the payment to which it was given. This is without prejudice to the prohibition of giving

course of expenditure acts in the cases referred to in Article 6, para.

2, with reference to which, however, there is the responsibility of the

manager who issued the act.”.

9. By June 30, 2013, the public administrations referred to in the

Articles 1, 2, 3 and 5, communicate to creditors, including by mail

certified electronic mail, sent at the mail address

certified electronic entered in the National Index of

PEC addresses of businesses and professionals, referred to in Art.

6-bis of the code set forth in Legislative Decree March 7, 2005, no. 82,

The amount and the date by which they will respectively provide the

payments of debts under Articles 1, 2, 3 and 5. The failure to

communication is relevant for the purpose of liability for fiscal damage

charged to the head of the relevant office. The communication

sent by certified mail is signed by the

Manager in charge of the relevant office with electronic signature

suitable to ensure the author’s identifiability, integrity and

immodifiability of the document or with a digital signature,

respectively, pursuant to Articles 1(1)(q-bis),

and 24 of the aforementioned code set forth in Legislative Decree March 7, 2005, no.

2. By July 5, 2013, the public administrations referred to in the

Articles 1, 2, 3 and 5 publish on their website the list

complete, by chronological order of issuance of the invoice or the

equivalent request for payment, of debts for which it was

made communication in accordance with the first period of this

paragraph, indicating the amount and expected date of payment communicated

to the creditor. Failure to publish is relevant to the

Measurement and evaluation of individual performance of the

responsible executives and entails managerial responsibility and

Discipline in accordance with Legislative Decree No. 30 March 2001, no. 165.

Responsible managers are also subject to a penalty

Fine of 100 euros for each day of delay in the

certification of credit. The implementation of this paragraph shall be

Provides within the human, instrumental and financial resources

provided for in current legislation.

1. Notwithstanding the provisions of Article 1, paragraph 4, and

by Article 7, paragraphs 2 and 5, the failure or delay in compliance by

By the debtor governments to the provisions of

referred to in Article 1 (2), (8) and (14), Article 2 (3) and (5),

Article 3(5), (6) and (7), Article 5(1) and (3),

In Article 6, paragraphs 2, 3 and 4, and Article 7, paragraph 4, which has

caused an order to pay sums in damages or

for default interest is cause for administrative liability to

Charging the person responsible for non-compliance or late compliance.

1. The decrees and measures provided for in this chapter shall not

Are regulatory in nature and are published in the

“Transparent administration” of government websites

competent, in the manner prescribed by Legislative Decree 14

March 2013, no. 33. In order to ensure maximum timeliness

In the payment procedures provided for in this decree, the

competent administrations omit the transmission to the Court of

accounts, for the purposes of Article 3, paragraphs 1 and 2, of the

Law No. 20 of January 14, 1994, as amended, the decrees

Of allocation of cash advances among the institutions concerned

and other decrees and measures referred to in this chapter.

11-bis. In order to protect the legal unity and economic unity

and, in particular, the essential levels of benefits concerning

civil and social rights, in case of non-compliance with the

provisions of this chapter, the government may replace the

organs of the regions and local authorities to adopt the

Measures and necessary acts, including regulatory acts, in implementation

of Article 120 of the Constitution. In case of failure to adopt

Of the acts referred to in Article 1, paragraph 2, Article 2, paragraphs 1 and

3, and Article 3(4) and (5) shall appoint a

special commissioner to carry out these acts. For the exercise

Of the powers referred to in this paragraph shall be observed Article 8 of the

law of June 5, 2003, no. 131.

11-ter. For the purpose of payments under this chapter,

The assessment of the regularity of contributions is carried out with

Reference to the date of issuance of the invoice or request

equivalent of payment. Where such an assessment shows

a failure to pay contributions, the provisions of the

Of Article 4 of the regulations set forth in Presidential Decree

Of the Republic of October 5, 2010, no. 207.

11-quater. In paragraph 10 of Article 6 of the Decree-Law of July 6.

2012, No. 95, converted, with amendments, by Law Aug. 7

2012, No. 135, the words, “, relating to administration expenses,

supplies and procurement,” are deleted.

Art. 6-bis

(( (Suspension of work for non-payment of consideration). ))

((1. In Article 253 of the Code of Public Contracts relating to

works, services and supplies, referred to in Legislative Decree 12 April

2006, No. 163, the following is inserted after paragraph 23:

“23-bis. In relation to Article 133, paragraph 1, until 31

December 2015, the executor’s power, provided therein, to act at the

Under Article 1460 of the Civil Code can be exercised

When the amount of down payment installments, for which the amount has not been

promptly issued the certificate or title of expenditure, reaches

15 percent of the net contract amount.”)).