검색어: rekisteröintimaksujärjestelmä (핀란드어 - 영어)

italian verohallinto vetoaa asetuksen nro 641/1972 13 §:ssä mainittuun kolmen vuoden vanhentumisaikaan hylätäkseen priscon vaatimuksen niiden määrien palauttamisesta, jotka prisco on maksanut vuosina 1987-1992 alun perin sovellettavan rekisteröintimaksujärjestelmän mukaisesti maksuna perustamiskirjan rekisteröinnistä ja rekisteröintimerkinnän säilyttämisestä seuraavina vuosina.
view of the objectively modest sums and the reference ex novo to the registration of company documents - intended to refer to flatrate figures apparently commensurate with the cost of the service (that is, duties paid by way of fees or dues: article 12(l)(e) of directive 69/335), was in fact adopted without any previous determination or calculation of the costs of the service rendered to the companies (costs which are easily ascertainable, because they relate to past years, on the basis of the number and qualification of the officials, the time they take and the various material costs necessary for carrying out the transaction), and without there being any visible connection between the amounts levied and the service actually received at the time by the companies, which had in fact paid a charge for registration and for annual renewal thereof and not for the registration of company documents on a flatrate basis.