377 tal-2022 - Regolamenti tal-2022 dwar l-Assistenza sabiex Jitnaqqas l-Impatt Ambjentali tal-Attivitajiet tal-Kostruzzjoni
Statutory Text (1 Articles)
Ī
Ījoni
Elettronika
/1RI
0$/7$(17(535,6($&7
&$3
6XSSRUWIRU5HGXFLQJWKH(QYLURQPHQWDO,PSDFWRI&RQVWUXFWLRQ
$FWLYLWLHV5HJXODWLRQV
,1(;(5&,6(RIWKHSRZHUVFRQIHUUHGE\DUWLFOHRIWKH0DOWD
(QWHUSULVH$FWWKH0LQLVWHUUHVSRQVLEOHIRU0DOWD(QWHUSULVHZLWKWKH
FRQFXUUHQFH RI WKH 0LQLVWHU IRU )LQDQFH KDV PDGH WKH IROORZLQJ
UHJXODWLRQV
7KH WLWOH RI WKHVH UHJXODWLRQV LV WKH 6XSSRUW IRU
5HGXFLQJ WKH (QYLURQPHQWDO ,PSDFW RI &RQVWUXFWLRQ $FWLYLWLHV
5HJXODWLRQV
7KHVHUHJXODWLRQVVKDOOEHGHHPHGWRKDYHFRPHLQWRIRUFH
RQ 'HFHPEHU
,QWKHVHUHJXODWLRQVXQOHVVWKHFRQWH[WRWKHUZLVHUHTXLUHV
$FWPHDQVWKH0DOWD(QWHUSULVH$FW
DLGLQWHQVLW\PHDQVWKHJURVVDLGDPRXQWH[SUHVVHGDVD
SHUFHQWDJH RI WKH HOLJLEOH FRVWV EHIRUH DQ\ GHGXFWLRQ RI WD[ RU
RWKHUFKDUJH
FRUSRUDWLRQ PHDQV WKH 0DOWD (QWHUSULVH HVWDEOLVKHG E\
DUWLFOHRIWKH$FW
JXLGHOLQHV PHDQV WKH JXLGHOLQHV DV SXEOLVKHG E\ WKH
&RUSRUDWLRQ IURP WLPH WR WLPH LQ DFFRUGDQFH ZLWK WKH $FW
HVWDEOLVKLQJ WKH SDUDPHWHU RI LPSOHPHQWLQJ WKH DVVLVWDQFH
WKURXJKWKHVHUHJXODWLRQV
SURMHFWPHDQVDQDFWLRQWREHWDNHQE\DQXQGHUWDNLQJLQ
DFFRUGDQFH ZLWK WKH JXLGHOLQHV UHVXOWLQJ LQ WKH SURFXUHPHQW RI
HTXLSPHQWWKDWLVHOLJLEOHIRUDVVLVWDQFHLQDFFRUGDQFHZLWKWKHVH
UHJXODWLRQV
XQGHUWDNLQJVKDOOKDYHWKHVDPHPHDQLQJDVVLJQHGWRLWLQ
WKH$FW
:KHUH WKH FRUSRUDWLRQ LV VDWLVILHG WKDW WKH XQGHUWDNLQJ
UHTXLUHVDVVLVWDQFHWRFDUU\RXWLQYHVWPHQWVWKDWUHGXFHWKHLPSDFWRI
LWV FRQVWUXFWLRQ DFWLYLWLHV E\ IDFLOLWDWLQJ WKH UHGXFWLRQ LQ YROXPH RI
VerĪjoni
Ī
Elettronika
FRQVWUXFWLRQ ZDVWH FRQWURO GXVW HPLVVLRQ RU WKH UHSODFHPHQW RI
HTXLSPHQW WKH FRUSRUDWLRQ PD\ SURYLGH DVVLVWDQFH ZLWKLQ WKH WHUPV
DQGFRQGLWLRQVVHWRXWLQWKHJXLGHOLQHVDWDQDLGLQWHQVLW\RIXSWRILIW\
SHU FHQW WR D PD[LPXP DPRXQW RI RQH KXQGUHG WKRXVDQG
¼ SHUSURMHFW
$Q XQGHUWDNLQJ EHQHILWLQJ IURP WD[ FUHGLWV LQ 8WLOLVDWLRQRI
DFFRUGDQFHZLWKWKHVHUHJXODWLRQVDQGWKHUHVSHFWLYHJXLGHOLQHVVKDOOEH WD[FUHGLWV
HQWLWOHG WR GHGXFW IURP WKH DPRXQW RI LQFRPH WD[ ZKLFK LV GXH RQ LWV
FKDUJHDEOH LQFRPH GHULYHG IURP LWV WUDGH RU EXVLQHVV LQ WKH \HDUV RI
DVVHVVPHQW IROORZLQJ WKH DZDUG RI WKH EHQHILW WKH DPRXQW VKDOO EH
HTXLYDOHQWWRWKHWD[FUHGLWDZDUGHG
$Q XQGHUWDNLQJ WKDW LQ DQ\ \HDU RI DVVHVVPHQW GRHV QRW
XWLOLVHDQ\WD[FUHGLWDZDUGHGWRLWRUGRHVQRWGHGXFWWKHYDOXHIURP
WKH DPRXQW RI LQFRPH WD[ ZKLFK LV GXH RQ LWV FKDUJHDEOH LQFRPH
GHULYHG IURP LWV WUDGH RU EXVLQHVV WKDW LV OHVV WKDQ WKH WD[ FUHGLW
DZDUGHGVKDOOFDUU\IRUZDUGWKHXQXWLOLVHGWD[FUHGLWIRUWKHIROORZLQJ
\HDURIDVVHVVPHQWDQGIRUIXUWKHU\HDUVRIDVVHVVPHQW
7D[ FUHGLWV DZDUGHG LQ DFFRUGDQFH ZLWK WKHVH UHJXODWLRQV
DQGWKHUHVSHFWLYHJXLGHOLQHVVKDOOQRWJLYHULVHWRDULJKWWRDUHIXQGRI
WD[
$Q\ WD[ FUHGLWV VKDOO EH XWLOLVHG E\ WKH ILIWK \HDU RI
DVVHVVPHQWFRPPHQFLQJIURPWKH\HDURIDVVHVVPHQWDVHVWDEOLVKHGE\
WKHFRUSRUDWLRQLQDFFRUGDQFHZLWKWKHWHUPVDQGFRQGLWLRQVVHWRXWLQ
WKHJXLGHOLQHV
:KHUHDQXQGHUWDNLQJKDVEHQHILWHGIURPWKHSURYLVLRQVRI
WKLVUHJXODWLRQWKHWD[FUHGLWVKDOOEHGHHPHGWRKDYHUHOLHYHGIURPWD[
WKDW SDUW RI WKH XQGHUWDNLQJ¶V FKDUJHDEOH LQFRPH ZKLFK ZKHQ
PXOWLSOLHGE\WKHUDWHVRIWD[DWZKLFKLWZDVFKDUJHDEOHLQWKDW\HDULV
HTXDO WR WKH WD[ FUHGLW DQG ZKHQ WKH XQGHUWDNLQJ LV D FRPSDQ\ DQG
VXFK XQGHUWDNLQJ RU DQ\ VXEVHTXHQW FRPSDQ\ GLVWULEXWHV WKH LQFRPH
ZKLFKLVVRGHHPHGWRKDYHEHHQUHOLHYHGIURPWD[VXFKXQGHUWDNLQJ
VKDOO GHFODUH LQ WKH GLYLGHQG ZDUUDQW SHUWDLQLQJ WR DQ\ VXFK
GLVWULEXWLRQRIWD[RQWKDWLQFRPHKDVEHHQUHOLHYHGIURPWD[E\DWD[
FUHGLWLQDFFRUGDQFHZLWKWKLVUHJXODWLRQ
D
,Q WKH FDVH WKH XQGHUWDNLQJ LV D FRPSDQ\ WKH
FKDUJHDEOHLQFRPHZKLFKLVGHHPHGWRKDYHEHHQUHOLHYHGIURPWD[LQ
DFFRUGDQFH ZLWK VXEUHJXODWLRQ VKDOO EH IRU WKH SXUSRVHV RI WKH
,QFRPH 7D[ $FW DOORFDWHG WR WKH UHVSHFWLYH WD[ DFFRXQWV RI WKH &DS
FRPSDQ\ LQ TXHVWLRQ LQ DFFRUGDQFH ZLWK WKH 7D[ $FFRXQWV ,QFRPH 6/
7D[ 5XOHV DQG DQ\ GLYLGHQG RU SDUW WKHUHRI GLVWULEXWHG IURP VXFK
LQFRPH VKDOO EH H[HPSWHG IURP LQFRPH WD[ RQFH LQ WKH KDQGV RI WKH
Ī
Ījoni
Elettronika
PHPEHUVRIWKHFRPSDQ\RQUHFHLSWRIVXFKGLVWULEXWLRQ
E
:KHUH D GLYLGHQG UHIHUUHG WR LQ SDUDJUDSK D LV
GLVWULEXWHG WR D PHPEHU ZKLFK LV DOVR D FRPSDQ\ LQ WKLV VXE
UHJXODWLRQ LV UHIHUUHG WR DV WKH VHFRQG FRPSDQ\ WKH VDLG
GLYLGHQGVKDOOOLNHZLVHEHGLVWULEXWHGE\WKHVHFRQGFRPSDQ\WR
LWVPHPEHUVLQWKHIRUPRIGLYLGHQGVH[HPSWIURPLQFRPHWD[LQ
WKH KDQGV RI WKH UHFLSLHQWV DQG ZKHUH D PHPEHU RI WKH VHFRQG
FRPSDQ\LVDOVRDFRPSDQ\WKHSUHFHGLQJSURYLVLRQVVKDOODSSO\
mutatis mutandisDVWKRXJKUHIHUHQFHVWRWKHILUVWFRPSDQ\ZHUH
UHIHUHQFHV WR WKH VHFRQG FRPSDQ\ DQG DV WKRXJK UHIHUHQFHV WR
WKH VHFRQG FRPSDQ\ ZHUH UHIHUHQFHV WR WKDW PHPEHU DQG WKH
SULQFLSOH VHW RXW LQ WKLV VXEUHJXODWLRQ VKDOO FRQWLQXH WR EH
DSSOLHGIRUDVORQJDVVXFKLQFRPHRUSDUWWKHUHRIWRZKLFKWKLV
UHJXODWLRQDSSOLHVLVGLVWULEXWHGE\ZD\RIGLYLGHQGV
,QWKHFDVH RID FRPSDQ\ QRWD[FUHGLW VKDOO EH GXH WR DQ
XQGHUWDNLQJLQDFFRUGDQFHZLWKWKLVUHJXODWLRQXQOHVVLWLVFODLPHGLQ
WKHDSSURSULDWHVHFWLRQRIDWD[UHWXUQVXEPLWWHGE\HOHFWURQLFPHDQV
E\QRWODWHUWKDQWKHUHODWLYHWD[UHWXUQGDWH
$SSOLFDWLRQV IRU DVVLVWDQFH WR VXSSRUW XQGHUWDNLQJV XQGHU
WKHVH UHJXODWLRQV VKDOO UHDFK WKH FRUSRUDWLRQ E\ QRW ODWHU WKDQ WK
1RYHPEHU
3URYLGHGWKDWQRDVVLVWDQFHVKDOOEHJUDQWHGLQDFFRUGDQFH
ZLWKWKHVHUHJXODWLRQVE\WKHFRUSRUDWLRQDIWHUVW'HFHPEHU
0LWEXJĢÁ,VWDPSHULMDWDO*YHUQIXTNDUWDULċLNODWD³Printed at the Government Printing Press on recycled paper
€