2016 (egenzla I I I I I I. :.ntrate. Periodo d imposta 2015 I I I I I I I I I I I I I I I I I I I FISICHE. copia. 1FinaIità.

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1 , 145. cp 110 Rsrvt ll Pst tln Sp N. Prtcll PRSN 2016 (gnl FSCH :.ntrt. Prd d mpst 2015 Dt d prsntn CGNM LAMA CDC FSCAL NM GUSPP UN nfrmtc sul trttmnt d dt prsnl sns dll r. 13 d! D.Lgs. n. 196 dl 30 gugn 23 n mtr d prn d dt prsnl 1Fntà -- Cn qust ntrmtv l Agn dll ntrt spg cm utl dt rlt qul sn drtt rcnscut ll ntrsst. nftt, l d.tgs. n , Cdc n mtr d prtn d dt prsnl, prvd un sstm d grn tutl d trttmnt ch vngn ffttut su dt prsnl. dt trnt cn qust mdll vrrnn trttt dll Agn dll ntrt sctusvmnt prt fnlt d lqudn, rtmnt rscssn dll mpst. dt cqust ptrnn ssr cmunct sggtt pubblc prvt sl n cs prvst dll dspsn dl Cdc n mtr d prtn d dt prsnl (r. 19 dl d lgs. n. 196 dt 23). Ptrnn, nltr, ssr pubblct cnt mdltà prvst dl cmbnt dspst dgl rtt. 69 dl D.P.R. n. 6 dl 29 sttmbr cn cm mdfct dll lgg. 133 dl 6 gst bs dt D.P.R dt 26 ttbr dt ndct ntt prsnt dchrn pssn ssr trttt nch pr l pplcn dll strumnt dl cd. rddtmtr, cmprs dt rltv ll cmpsn dl nucl fmlr, dt trttt tn dll pplcn dl rddtmtr nn vngn cmunct sggtt stm l tr ttlrtà sptt sclusvmnt ll Agn dtt ntrt, Sul st dll Agn dll ntrt è cnsultbf l nfrmtv cmplt n sul trttmnt d dt prsnl n rln l rddtmtr dl trftmnt Cnfrmnt d dt rchst dvn ssr trnt bblgtrmnt pr ptrs wtr dgl fftll dll dspsn n mtr d dchrn 16 d rddt. Lndcn d dt nn vrln può fr ncrrr n snn mmnstrtv, n tcun cs, pnt. L ndcn dl numr d tlfn cllulr, dl fx dll ndr d pst lttrnc è fclttv cnsnt d rcvr grtutmnt dll Agn dll ntrt nfrmn ggrnmnt su scdn, nvtà. dmpmrrt srv ffrt. L ffttun dll sclt pr l dstnn dll tt pr mll dll lrpf è fcttlv vn rchst sns dtl rt. 47 dll lgg 20 mgg 1985 n. 222 dll sussv lgg d rtfc dll nts stputt cnt cnfssn rlgs. L ffttun dlt sclt pr l dstnn dl cnqu pr mll dll lrpt è fcltlv vn rchst sns dll rt, cmm 154 dll tgg 23 dcmbr 2014 n L ffttun dll sclt pr l dstnnrr dl du pr mll fvr d prtt pltc è fclttv vn rchst sns dll rt, 12 dl dcrt lgg 28 dcmbr 2013, n. 149, cnvrtt, cn mdfcn, dll rt. 1 cmm 1. dll lgg 21 fbbr n.13. L ffttun dll sclt pr l dstnn dl du pr mll fvr dll sscn culturl è fclttv vn rchst sns dll rt. 1, cmm 985 dlt lgg 28 dcmbr 2015, n Tl sclt, scnd l d.lgs. t. 196 dt 23, cmprtn l cnfrmnt d dt d ntur snsbl. Anch l nsrmnt dll sps sntr r gl nr dducbl pr gust è rcnscut l dtrn d mpst, è fclttv rchd l cnfrmnt d dt snsbl. dtt L = (- c Mdltà dt cqust vrrnn trttt cn mdltà prvlntmnt ntrmlt cn lgch pnmnt rspndnt ll fnltà d prsgur, n nch mdnt vrfch cn ltr dt n pssss dll Agn dll ntrt d ltr sggtt, nl rsptt dll msur d scur prvst dl Cdc n mtr d prtn d dt prsnl. l mdll può ssr cnsgnl sggtt ntrrndr ndvdut dll lgg (cntr d ssstn fscl, ssttut d mpst,.n bnch, gn pstl, ssdn ctgr, prlsslnlstl) tr trttrnn dt sclusvmnt prl fnltà d trsmssn dl mdll ll Agn dll ntrt. dl trttmnt m sttlr L Agn dll ntrt gl ntrrndrj, qust ultm pr l sl ttvtà d trsmssn, scnd qunt prvst dl ct.lgs. n , ssumn l qulfc d ttlr dl trttmnt d dt prsnl qund dt ntrn nll lr dspnbltà stt l tr drtt cntrll..5 d trttmnt tu -J Rspnsbt n.. dl trttmnt g.... l ttlr dl trttmnt pu vvlrs d sggtt nmnt Rspnsbl, n prtclr, l Agn dll ntrt s vvl, cm rspnsbl..... strn dl trttmnt d dt, dll Sg Sp.., prtnr tcnlgc cu è ffdt l gstn dl sstm nfrmtv dll Angrf Trbutr. Prss l Agn dll ntrt è dspnbl l lnc cmplt d rspnsbl. Gl nrmdr, v s vvlgn dll fcltà d nmnr d rspnsbl, dvn rndrn nt dt dntfctv gl ntrsst. Drtt dll ntrsst Ftt slv l mdltà, gà prvst dll nrmtv d sttr, prl cmuncn d vrn dt pr l ntgrn d mdll d dchrn / cmuncn l ntrsst (r. 7 dl d.tgs. n, 195 dl 23) può dr prpr dt prsnl pr vrtcm t utl, vntulmnt, pr crrggrl. ggrnrl n lmt prvst dll lgg. ppur pr cncllrl pprs l lr trltmnt, s trttt n vln cl lgg. Tl drtt pssn ssr srctt mdnt rchst rvlt : Agn dll ntrt V Crstfr Clmb 426 c/d Rm Cnsns L Agn dll ntrt, n qunt sggtt pubblc, nn dv cqusr l cnsns dgl ntrsst pr trttr tr dt prsnl. Anch gl rrlrmdr ch trsmttn t dchrn ll Agn dll ntrt nn dvn cqusr l cnsns dgl ntrsst pr l trttmnt d dt csddtt cmun (cdc fscl, rddt tc.) n qunt l lr trttmnt è prvst pr lgg. Pr qunt rgurd nvc dt csddtt snsbl, rltv prtclr nr dducbl pr qul d rcnscut l dtrn d mpst, lt sclt dll tt pr mll, dl cnqu pr mll dl du pr mll dll lrpf, l cnsns pr l trttmnt d prt dgl ntrrndn vn cqust ttrvrs l sttscrn dll dchrn cn l frm ppst pr l sclt dll tt pr mll dll lrpf, dl cnqu pr mll dl du pr mll dtl lrpf. L prsnt ntrmtv vn dt n v gnrl pr tutt ttlr dl trttmnt spr ndct.

2 - Cdc fscl ( ) cp TP Dt bs DCHARAZN - 0dr 0dr Qudr Stdrd prrnrn Crttv clsr Dhn nhrndrtv srrb RW V AC sttr rn tnrrsrr nrgrs fvr nrgrw (r 2. c 8.tr.DPR ) nl ] [] fl fl fl fl fl fl fl DAT DL Cmun ( Stt str) d nsct Prvnc (sglt Dt nsct Sss CNTRBUNT RSDNZA ANAGRAFCA grn nv rn Qn l rncu csn RZN UV BS M[] F dcdul/ tutlt/ rrnr Prtt VA (vntul) 6 [7 7 [] 8 r r fl fl Rsrvt l lqdtr vvr l cr/r tllmrlr Attn Lqudn mmbl rdtà cnt vlntn s usst Stt grn ms nn Pnddnrpnst grn ms nn 1 Cmun Prvnc (sgl).p Cdc cmun BRG SAN GACM BS B035 Tptg) (v, p,,) ndr Nuntr cvc dl ltll2l 0lbdl VA ALD MR 27..,dr prsntn dnll Frn Dt dll vjn Dmc,tn drhrtn pm rs rm àsnrd TLFN NDRZZ Tlfn Cllulr ndr d pst lttrnc 8D PSTA prts numr LTfRNCA DMtCtL Cmun Prsrv lgl Cdc cmun rrnr nal1) DRGSGDACM u DMCL Cmun Prull (slll Cdc cmun ut FSCAL AL PRSDNT Nn rsdnt ALLSTR Cdc 9scl str Stt str d rsdn Cdc Sm str Schumckr DACMPLAR rs RSDNT fall STR Stt tdrt, prvnc, cnt Lcltà d rsdn NAZNALTA 5NL str 21 ndr NT 2 r ] 2 tln Cdc hsc (tgtnl D, cnc RSRVATACH Cdc crc pm ms nn PRSNTA LA DCHARAZN PR ALTR Cgnm Nm Sss (brm l rttv csll RD. CURATR M 0DLL RTA, Dt cl nsct Cmun ( Stt str) d nsct Prvnc )gl) c grn ms rn )d strl Cmun ( Stt str) Prnnd (sgll p nnss*nrmwa ts nsn nvr,n. rncr 2 Rpprsntnt Frn, v numr cvc ndr str Tlfn rsdnt llstr prtss nmr 8 FAMNTAR F j Dt dl n prcdur Prcdur nn Dt d tn prcdur Cc ttl sct nt dchrnt v grn ms nn ncr trmnt g:n ms nn C) L C) c) CANN RA MP9S r Tplg pprh (Rsrvt t cnlltunt ch srctn ttvtà d mprc l MPGN ALLA PRCS NTAZ N utlmat1ca Cdc fscl dlfrrcnct QRrnl ll dt m - Rcn vvs tlmtc cntrll Rcn ltr cmuncn ttmtch c Sggltn ch h prdspst l dchrn 2 utmll dcflnrn v grn ms rru r CS tu MST Dl gcnfrmta C Rsrvt l C.A.F. l prrssnst 2 Dt dnllmpgn FRMA DLL NCARCAT Vl d cntrmt ntucl sns dlrrt 35 dl D Lgs 241)1997 rltv RddtltVA Cdc ( scl dl rspnsbl dl C A F Cdc fscl dl C AF 2 Cdc stt dl prtssnst S rlsc l vst d cnfrmtà tu sns dllr 35 dcl D Lgs n 241(1997 FRMA DL RSPNSABL DL C.A.F. DL PRFSSNSTA 8 WCR flfcazn TRRUTARA Cdc fscl dl prfssnst Rsmvt 01 pmlssnst - < Cdc fscl prlt (VA dl sggtt dvrs dl crtfclr ch h prdspst l dctrrrn tnut l scrttur cntbl r 2 S ttstt crtfcnn sns dllr. 36 dl DLgs n L Ct D cmplr pr sl mdll prdspst su fl sngl, vvr su mrtl mngrfl strsc 0tn FRMA DL PRFSSNSTA

3 cp, Cdc fscl (*) FRMA DLLA DCHARAZN RR RT RG RG RG llglc TR RG FG N,mdullVA sgunt nv vvs tlmlc cntrll nv ltr cmuncn ulmtt dchrn ll ntrmdr ltmtch ll ntrmdr csll ch ntrssn) n cs d dch. pst dll brr. Cdc FRMA dcl CNTRBUNT (d ch prsnt l dchlr pr ctt Slun prtclr Guspp Lm (1 D cncplr pr sl mdll prdspcsll tgl Sn 0l. mr rndcd scrmgrctc strsc cntnu. >, -, D U c c U l N 5 P 5

4 Cntr btnc Cdc - n cp PRSN FSCH 2016 RDDT CDC FSCAL l l QUADR RB Rddt d fbbrct Md.N. PRD D MPSTA 2015 QUADR RB RDDT D FABBRCAT ALTR DAT Sn Rddt d lbbrct (2. scls fbbl lrstr d <ncludr nl 0udr RL RB1 RB2 RB3 L rd cll (cl. ) = 06 nbct sn pr l lutn ;) L. -.0 C. > r tu 1) (- r 1t RB5 RB6 0n Rndt ctstl flclctt Utl Tsnì rdnn c, r,, 3990, nns Rndt ctstl nn ntutt Utl Tssn mds, Rndt ctstl nn nttt VUZ rc Tssn tdnr cnnn.,, Rndt ctstl nn nltt R84 nmt Tssn rdnr Rndt ctstl nn nultl Utl tbln rm,, Tssn dìn, trncll nr cmnt Rndt ctstl cn rlutl Tssn rdnr Rdl cstl nn,ntll Utl Utlu s p Cdc grn prcntul cnn s 365 5,56 Cdut,, s 21% Cdtn s 10% Pssss Cdc sm prcntul cnn Cdut,, s 21% Cdts s 10% - Cdc Pssss grn prcntul cnn Cdc,s 21% Cdl,, s 10% Pssss Cdc g prcntul cnn Cdl,, snc 21% Cdlr s 10% Cdc gt prcntul Crrn Cnn Cs Cdc dì lcn pmtcln Cnlnun ) Cntus, 3990 B035 Cdlr Cs pr s 11,1V Abln pncpl Abtn p,npl Cdl,, sn0 21% Cdlr s 10% tlt mmbl ng trt crr sggtt MU nn sggtt MU L.vsnc Cdc Cnn C Cdlr Cs tl grn prcntul cnn d lcn pncts Cnhnnn Cmun s MU 365 5,56 B035 Abtn prnpl lcun prrrcp Cdl,, s 21% Cdl,, s 10% sggtlmd tmn,bu: nn trt rns9n MU 3.n...,, Pssss Cdc Cnn C Cdc Cdl,, Cstprt prcnlul cnn d lcn pràulr tn Cntnun C Cntr sc 11.1V, B035 Abg, pnntpln prncpl rnnb nn 105 nn sggtt Mt 5 Cnn Cs Cdc Cddn Cs pn. d rn prtcnln Cnlnn l Cmun s MU Alcbn prrpln Ablts prncpl sggtt tmu mmbl nu lcu nn sggtt MU Cs Cdc Cdl, Cs pr. ptctd Cntnunfl Cmun s MU Abtn prncpl tmmblì nn trt nn sggtt MV Cdc Crtnlm Cs pr. Cntnun C Cmun s MV Abutnn prncpl Abtn pc.pl sggtt MU trnnrbd nn ncs n sgg MU Cs Cdl,, Cs pmt prtclr Cbnn Ct Cn, s CV RB7. cmnc Abtnnn pnnnpt Abtn prpl Tssn rdnr Cdntu s 21% Cdlr s 10% r sggtt t1,tu mnrbh nn b nn sggtt, Ml r nrns t Rndt ctstln pssss Cdc Cnn Cs nn rvlutt Utl grn pntu rnnn d lcn prlrnlr Cntnun C Cdc Cmun Cdl,, s Cs pr MU RBS Abtn p,cpl Abìlnn prncpl nc,, Tssn rdnr Cdb, s 21% Cdlr s 10% 1t sggtt tcg.t mmbl nn bt nn sgg MU c c,r nrvnc Rndt ctstl Cdc Cdlr Cs pr Pssss Cdc Cnn Cs nn rvlutt Ubb grn p,luuln nnt d tczìn prtrlnr Ctbnu,n ) Cmun s ldu RB9 Abtn prncpn Abtn pnnpl rcr Tssn rdnn Cndc s 21% Cdnl s 10% r, mn sggtt MU tvsnr r, r sggtt MV mmbl nn bt n nrmt r 8 5 sggtt bl t C050gn d lcn..,, Cnn d lcn cr, c.nmnc S Cnn d lcun.110 Alt prcpl sggtt 1Ml) TTAL RB10, t 3990, 0lmpsl mpst mpst Ttl nspst dn dn A rrs cdl,, srr 21% cndnt0 s 10% cdln s drcl, prcdt crttnst Md P24 cdcur S CC3 g RB1 Cdl,, s rsultnt d 730(20160 UNC 2016 n,nbn5l d Ant ssps nttnn dl ssttut crdt crpnst P24 mpst dbl mpst cvcdtn n jancdlr RB12 P,nrrnl cdncn nd L N F,lrnt,mr,b,,tc,,rnn C,,,,, Andcnh.,.u 12 Sn N d rg td Dt Sn Nums sttm, Cdc lfc Cd, dntlrl cttt CMU Dl rllv RB21 Lt g cntrlll d lcn RB22 RB23 Cs prlcln V V (0 ) r r!..0 RB27 R828 RB29 8 C Srrr l csll sn btt dll stss tnrnn dlt stss untà mmblr dl rg prcdnl

5 - 1 cp PRSN FSCH 216 (*gn. 110 CDC FSCAL RDDT QUADR RC Rddt d lvr dpndnt QUADR CR Crdt d mpst PRD D MPSTA 2015 LQL1 QUADR RC RC RDDT D LAVR RC2 DPNDNT RC3 ASSMLAT Tplg rddt 2 tdtmrntldtmnt 2 Rddt (punt l 3 CU 2016) Stn RuddU d 0ln r_r5pnrdnt ssnb Qut snt nnln RCS <Cn pmtn _ [ Bus rgt nnt 302 dl C 25t6( Qut snt Cnspmnnd ttl RC6 Prd d lvr (grn pr qul spttn l dtrcn( Lvr dpndnt Sn l 8Atn rddt ssmlt RC7 Assgn dl cnug g qttl d lvr lpndnt RCB RC9 Smmr gt mprl d RC7 RC8. nprtr l ttl l ug RN1 c, 5 Sn l Rtnut c,rtvut RPP Rtnut RPF rtdnt rgnln dddl RC1 (punt 21 d C 2016> (punt 22 d rgrrt C CLnmunt ltrpf StnlV Rtnut pr lvr RC Rìtnut pr lvt sclmnt utl Cbsclnrt utl l dt RC2 Addnl rgnl llrpf n V 5nus RPF RC14 Cdc Snr (pnt 351 dt CU ttln 51.Alr dut RCS Rddt l ntt dl crttnbul pnsnnì (plt 453 C 2016) QUADR CR CRD11 D1MPSTA Sn l Prm cs CR7 cnn nn prcp Sn cm Sn V Lu CR6 CR9 Crdt dmpst pr l ncqurt dll prm cs Crdt dmpst pr cnn nn pms CR10 Abtn Crdt dtmpst prncpl pr mmbl Clpt dl ssm n Aàmu mprs! CR11 Altr prtss0 mmbl Lu SZn V LL,r.u.p.,rumnur lrd...r.m S V wcrdlt dtrpnl p mdv Slrr V Cr4tn drpulu grgrr Cdur CR12 CR13 CR14 Ann ntcpc lntgr TultlPrt Rddt (punt 4v 5 C 2016) RC1+ RC2 + RC3 RCS cl. 1 RC5 cl 2 (Rprtr n RN1 cl. 5> (d.ulsu TTAL Pnsn - TTAL Rtnut nt Rtnut sld Rtnut nt ddnt cmunl 2015 ddlnt cmunl 2015 rdnt cmunl 2016 (punt 26 dl C 2016> (punt 27 d CU 2016) (punt 26 dl CU 2016) lptug snln Qut rddt snt Qut TFR Cntrbut stdntà trttnut punt 451 CU 2016) Rsdu prcdnt dntdr Crdt rn 2010 d c cmpnst s l.td P24 Rsdu prcdnt dctsrìn d c crp0l nl Md P24 Cdc lcl t. rt Ttl ndt Rt nnul Rsdu prcdnt dclrrun 0 0 Cdc (scl N rut Rutn Ttl rudt Rt nut 0 1 r Smm fltgt Rsdu prcdnt dchrn Crdt nn 2015 d su nmp050t n Md P24 r Sps 2015 Rnstuu nn 2014 Scnd rt crdt 2014 Crdt nn 20t5 d n nrnpnt n P24 r rcm C..dr.d.n».ù wrrrrrn...uur CR16 : Smrr X wjtr mlt dmpslcrl7 - r c Crdt nn 20t5 d C numpnst r Mr P24 c Rsdu prcdnt dchrn Crdl t rmpnut nl Md. P24 Crdt rsdu r c :. 5- (2 c (2

6 cp PRD D MPSTA 2015 D PRSN FSCH (gn / -ntrt.. CDC FSCAL. RDDT QUADR R Rddt d lvr utnm drvnt dll src d rt prfssn L Cn Dlrrnnn dl rddd Rlntr lvrtrc flvrtr 5150 d sctt clm sclusn R Cdcttstt pnnn- cnusd sclusn Cnpm nvnnuul NG R2 Cmpns drvnt dlfttvtà prfssnl rtstc R3 Altr prvnt lrd R4 Plusvln ptmnìl R5 Prml stud d sttr Mggrrr Cmpns nn nntt nll stnttur cntbl R6 Ttl cmpns R2 clnn 2 R3 n R4 R5 clnn 3) R7 Qut d mmrtmnt sps pr rcusl d bll d cst unrn nn supnr ur 516,46 Cnrm L ( ) R8 Cnn d lcn fnnr rltv bn mbl R9 R R R 2 R 3 Cnn d lcn nn fnnr d d nlgg Sps rllv gl mmbl Sps pr prstn d lvr pndnt ssmlt Cmns crrspst tr pr prstn drttmsl lrst futtvtà prfssnl rtstc ntrss pssv R4 Cnsum Cmm L ) R 5 Sps pr prstn lbrghr pr smmnstrn cl lmnt bvnd Ammntr dducbt R6, Sps d rpprsntn.,,,l.,,.,cm,.l,,..5 50% dll sps d prtcpn cnvgn. cngrss sml crs cl ggrnmnt prfssnl R7,,, R 8 R 9 Mnusvln psmnl Altr sps dcumntt (d R2 R2 Dffrn (R Ttl sps (smmr gl ìmpnrt d ng R7 R19) R2) (d cu rddt llv,tà dcnl ncrcln scntfc.01) ) lrp 10% lrp prsnl dpndnt MU Ammntr dducbl Ammntr dducìbln c ) 19433, (- L. >) C, D c, R23 Rddt ( prdt) dtt sscur prfssnl rtstch R24 Prdt d lvr utnm dgl src prcdnt D ) Rddt ( prdt) d rprtr nt qudr RN) Rtnut d nt (d rprtr nl qudr 1611) U -J ) U L L c, (- N

7 - RN47,, d cp PRSN FSCH 2016 (crnn. cntrt4tr 110 CDC FSCAL RDDT QUADR RN Dtrmnn d RPF QUADR RV Acdnl rgnl cmunl ll RPF QUADR CS Cntrbut d sldrtà PRD D MPSTA X ( , 8 l, C 01 5,, -, C u U U U -J c.0 d 2 v ọ 0 2 c 2 5,) QUADR RN RPF DM1 RDDT CMPLSSV Rddt d rfrmnt Crdt pr tnd cmun Prdt cmprsbt Rddt mnm d prtcppr gvln fscl Crdt rt. 3d gs 147)2015 cn crdt d clnn 2 n sctà nn prtv RN2 Ddun pr btn pnncpl RN3 nrdducbd 3715, RN4 RDDT MPNBL lndcr r s l nsullt è ngtv) , RN5 MPSTA LRDA 10368, RN6 Dtrn Dtrn Ultrr dtrn Dtrn Dntrrd pr pr cnug crc pr fgl crc pr fgl crc pr ltr lmtn cnc mrln cnn Dtrn pr rddt Dtrn pr rddt Dtrn pr rddt ssmlt RN7 Dtrn d lvr dpndnt d pnsn qull d lvr dpndnt lb rddt lvr 519 RN8 TTAL DTRAZN PR CARCH D FAMGLA LAVR 519 Dtrn cnn dl Crdul rs,dn d rprtr...,. rc RN31 c 2 Drlr v r r4- nn,ru,u Ttl dtrn cnt t,r,, (S. V dl qudr RP),, Dtrn rsn (19% dì RP15 l (26% d RPS crs 41 R 1 3 Sc qudr RP RN,4 S.l.AqudrRP , Dtrn sps (41% d RP4B l 1) (36% d RP4 cl 2) (50% d RP48 cl 3) (65% d RP4 c 4) RN5 DtrrrspsS -CqudrRP (50%dRP57Cl,7) RN 6 Dtrn sn Sc V qudr RP (55% ct RP65) (65% d RP66) RN7 Dtrn nr Sc V qudr RP RN 9 RN2 Rsdu dtrn Strl-up UNC 2014 Rsdu dtrn Slrs-up UNC 2015 RN4T, c.?, Md Unc 2015 Dlrn ublt c 0, Mcd Um 2015 trunnn Lln, Dtrn RPS n 7 Dtrrn ZZul RN2 nvstmnt strtup (S. V dl qudr RP) RN22 TTAL DTRAZN D MPSTA 64 8 RN23 Dtrn sps sntr pr dtrmnt pltg RN24 Crdl d mpst Rcqust prm cs ncrmnt ncpnnn Rrtrpln Mndn Ngnnv Nbrct ch gnrn rsdu RN25 TTAL ALTR DTRAZN CRDT D MPSTA (smm d rgh RN23 RN24( RN26 MPSTA NTTA )RNS RN22 RN25 ndcr r s l rsultt è ngtv) d cu ssps 9720 RN27 Crdt d mpst pr ltr mmbl - Ssrn Abru RN28 Crdt dmpst pr btn prncpt - Ssm Abru RN29 Crdt d mpst pr rddt prdtt ll str ct cu dnvnl d mpst fgurtv mprt rt 2015 Ttl crdt Crdt ulll RN3 Crdl mpst cultur RN3 Crdt rsdu pr dtrn cpnb (d cu ultrr dtrn pr flg 1 RN32 Crdl d mpst Fnd cmun rtr crdt d mpst RN33 RTNUT TTAL d cu rtnul ssps d cu ltr rtnut subt d v rlvt r 5 nn utlt RN34 DFFRNZA (s ll mprt è ngtv ndcr l mprt prcdut d sgn mn( RN35 Crdt d mpst prl mp s lvrtr utnm RN36 CCDNZA MPSTARSULTANTALLAPRCDNTDCHARAZN RN37 CCDNZA D MPSTA RSULTANT DALLA PRCDNT DCHARAZN CMPNSATA NL MD P RN38 ACCNT cl rrqrr r Srusu rrr dr c Crdd tvlcn rnfssc csttutv d vvl d tt dì lvupl RN39 Rsltun bnus nus ncpnt Bnu fmgl Dcdn Strt-up Rcupr dtrn d c ntrss su dtrn mt Dtrn mt dn d dtrn 1 (l c r cv Cc (3

8 cp Cdc fscl 110 RN4 mprt nmbrstì dl ssttut pr dtrn ncpnt Ullnr dtrn pr fgl Dtrn cnn lcn 730/2016 lrpt d trttnr d nmbmsr,ll 0At0 tltstn Trttnut dl ssttut Rmbrst Rmbrst d UNC 2016 RN42 dr nnmdf24 UNC 2016 RN43 BNUS RPF Bnu spttnt 0,5 nbl n Adrrun Bus d rsttur Dtrmnn RN45 MPSTA A DBT d D dt.tx rtt (Qudr TR) dtmpst RN46 MPSTAACRDtT 334 Rdu dtrn, Sr p 1.1FF 2014 Nt Stur up 11FF Stur up 11FF 2016 R621 crdt d mpst t l ddun Sps sntr RN23 Cs 61424, d 1 p. RN24, n 2 2c 01 Fnd Pnsn Mrburnn RN24. cd. 4 Arbtrt RN24. 0d 5 r < RN47 r l Sunt Stmm Clln l 1 Dnb, stn p 11FF 2014 Ddu stnt p 11FF 2015 DrM stt p UPF 2016 Rsbturn smm RF33 Atr db RN5 Abtn prncpl sgglt MU Fndn nn mpnbl 8 d cu mmbl ll str Anl 2016 Cs prrcln Rddt cmplssv mpst nll Dttrrr RNG Rclcl rddt 8 RN 62 Ant dvut Pnnn nt Scnd muc nt QUADR RV C nnr rr FW1 R-DlT-tMQ14t8lL 36968,Sn RV2 ADDZNAL RGNAL ALL RPF DVUTA Cs prcln ddnl rg.nnl Addn ADZNAL RGNAL ALL RPF TRATTNUTA VRSATA rglnt RV3 (d cu ltr trttnut (d cu Snsp RPF ) 273 CCDNZA Dl ADDZNAL RGNAL ALL RPF RSULTANT Cr Rgn dì cu crdt d Qudr 730/2015 RV4 DALLAPRCDNTDCHARAZDN (RX2 l 4Md. UNC2S) 0 RV5 CCDNZA Dl ADDZNAL RGNAL ALL RPF RSULTANT DAU.A PRCDNT DCHARZN CMPNSATA NL MD P24 730/2016 RV6 Sr nl pt Trtlnul dl ssttl Crdd cmpnst cnn Md F24 Rmbrst Rmbrst d UNC 2016 g : RV7 ADDZNAL RGNAL ALL RPF A DBT 271 RVB ADDZNAL RGNAL ALL RPP A CRDT Sn 1lA RV9 ALQUTA DLL ADZNAL CMUNAL DUBRATA DAL CMUN Alqut pr scgln x Addnln RV 0 ADDZNAL CMUNAL ALL RPF DVUTA Agvlnn cmunl ADZNAL CMUNAL ALL RPF TRATTNUTA VRSATA RPF RV, RCRL l12g F24 27 ltr trtlnut (d cu ssps CCDNZA Dl ADZNAL CMUNAL ALL RPF RSULTANT Cr crnun d cu crdt d Qudr 730/2015 RV2 DALLA PRCDNT DCHARAZN )RX3 cl 4 Md UNC 2015) RV 3 CCDNZA D ADDZNAL CMUNAL ALL RPF RSULTANT DALLA PRCDNT DCHARAZN CMPNSATA NL MD P P2 Addìnl cmunl lrpt d trttr d nmbrsr Trttnut dl ssttut Crdt crrpnnt cn Md P24 Rmbrst Rmbrst d UNC 2016 L RV4 sultnt d 730/2016 n UNC 2016 RV 5 ADDZNAL CMUNAL ALL RPF A DBT 101 RV 6 ADDZNAL CMUNAL ALL RPP A CRDT Sn 11.0 An ddunl.urnsnml Agvln mpnbl pr20t RV7 Alqut pr scgln Alqut Anl dvut Addvl cmunl 2016 trrtrnu dl dtr d lvr mprl nt srst (pr dmhrn nlgrtvl Ant d vrsr X l Z Cntrbut trltnsl Rddt Rddl l ntt Rddt cmplssv Bs mpnbl dl ssttut cmplssv lrd dl cntrbut pnsn (ng RN cu 5) clnbut (rìg RC1 5 l 21 (clnn v clnn 2) (RC1 5 cl. 1) QUADR CS Bs mpnbl CNTRBUT CS t cntrbut d sldl <D SLDARTA cnnmtn nuss d sstnt Cnnrnbut du Clrbsl snps l, RCt5l Dt nnn cntnbut < CS2 d slddtd mml Cntrbul dbt Cntrbut crdìt F- nnd r w )0 n m, ;

9 cp 110 CDC FSCAL PRD D MPSTA 2015 Sn Cntrbut prdnl dvut d rtgn Cmmrcnl (NPS) C (3 4PRSN FSCH 2016 (.qn1 : ntrt RR CDC AZNDA NP S Cdc tcl Pfld mpsn Lntn pnv d cnt,butv n:ntà cbbub rl0n dl l l RDDT QUADR RR Cntrbut prvdnl Allrtà prtcln DAT GNRAL DLLA SNGLA PSZN CNTRBUTVA Cdc NPS Prd rdun dl l Md.N. Qut d prtcpn Rddt d mprs ( prdl) D CNTRBUT SUL RDDT MNMAL C.n.uc vn, 5.4 tnnt ms. Rdd rflrn, Cnlbut 05 dm1 s dn mntt Ccn rnsrr Qut nr tvcscrr qst,505.cu cn0 cnnrr5 crd (nnrt dss Cfl.bc crd pnndn,. sn, pc.vrn n n F2 r dtt rnnun sc,rdd.rn,n.rr RR2,,,, Crd dl p.dr cn Crl d 0, cd l c. ld 050 C,d, d u,, nvnsn Rddt dnt mnmt CNTRBUT SUL FDDT CHCCD L MNMAL Cntrbut r rddt dnt Crtlnbt VS dvut sul rddt tdt rmnt Cntrbut vrst sul rddt nnrrrnl cn scdn sussv ch d t mìnmt cl d l mnrnt ll prsntn dt dchrn CctbcS rrwn520 n crd Cnbut db Cnbt rdt pdn sn, 0S0 nl n F24 sc r5l tr d ncvh SU rdlt 01,0 d 05 Crt dl pcdn rn Crr tt WS s Crl rrn2trrrpnrt, u,,sunn sld crd d prcdnt rn cdr r 0 s dn l nn150 c Crdt d knr mprrs l, r r RR3 tu, l l C tr,r,,,su 0,,k,scr, s, RR4 Rplg crdt, > Sn Cdc Rddt Cdc Rddt Cdìc Rddt Cdc Rddt Cdc Rddt d Cntdbut tprdnt RR5 r P d dvut dl lbn mpnbl dl Nqct Cntbut dvl Actvcrt prfssnst l s scnt ll d cu RR6 Ttl Cntrbut dvut.,c,.::,st.sn Ant vrt lmm 26, dll RR7 Cntrbut dbt Cntrbut crdt dn vurnmrtt Crdul dl prcdnt nn crdr nt 2014 (tnps) 1 RR8 Crdt nt 201d cmpnnl Ttl crdt Tu, rrr nl mcd. P24 d cu s Chd l nmbrs dcr.r nnpns,n j RR3 Mbct V < SJn t CNTRBUT SGGT11V Cntrbut Ms Ms Ms Ms Bs mpnbl l b 0prmdntt dvutdg :tut. RR 4 Cntrbut dvut Cnttbul d dtrurr Cntrbut mnm Cntrbut mtrntà hngmtn Ms tlbl n,r,,,,c Ms CNTRBUT NTGRATV Psn Ms Ms Vlum d ffr tn VA 5, 012 RR5 Vlum d ffr PA Rddbt sp cmun PA Vlum d ffn prvt Rddbl sps cmun prvt Z l ) Bs mpnbl PA Bs mpnbl prvt Cntrbut dvut Cntrbul d dtrrr Cntrbut dbt Cntrbut mnm S

10 - crdnu2l cp QPRSN FSCH ntrt 110 CDC FSCAL RDDT QUADR RS Prsptt cmun qudr RA, RD, R, RF, RG, RH, LM prsptt vr Md. N. Q PRD D MPSTA 2015 RS Qudr d rfrmnt Plusvln RS2 mprt cmplssv d rlr sns dgl rtcl 86, cmm nm 2 sprvvcnln ttv RS3 Qut cstnt dlf mprt d CU l ng RS2 r crlmputln dt rddt dtfmprs ml r RS4 mprt cmplssv d rtr sns dll r. 88, cmm 3. ll. b). dl Tur RS5 Qut cstnt dlfnprt d CU l rg RS4 RS6 Cdc fscl Qut d prtcpn Qut cl rddt Qul rddt snt d SF1.1 Qut dll rtnut d nt cl cu nn jltjt AC - % RS7 r l dn2ll cndn2tl2 ncdn2l3 nrdnrl2t4 Prdd pm9rvss 2 nn cmpnst <nll crtn rlrbrlnnt 1nrnnr RS8 Lvr Prdd tprtbul trrt utnm sn lmt d lnp dl rnm 5 d vrg d cdn2l ucndn2tll scdnn2ul2 dn20l3 cdn2t4 r 0 RS9 mprs P,dl rprtbl sn rrt d tmp pnd0 d tnr tm tl , Dl nflnmpst nll rn RS PRDT RPRTABL SNZA LMT Dl TMP Prdt d mprs nn nmpnst dn 2010 dn 2011 dn 2012 dn 2013 dn 2014 dn RS2 RS 3 PRDT RPQRTABL SNZA LMT Dl TMP (d cu rltv l prsnt nn DAT DL SGGTT RSDNT DLL MPRSA STRA PARTCPATA gstr Sggtt prtclpt Trsprn Cdc fscl Dnmnn dll mprs str prtcpt nn rsdnt tu crdt 2 Utl dstrbut v d mpst prl mpst RS2 pgt. ntr CRDT PR L MPST PAGAT ALL STR j Cdul dmpst Sld nl mpst dvut Sul rddt Sugl utl dstbt Sld fnl l l RS22 c < 4 0 l L c

11 , cp Cdc fscl (*) Md. N. ( ) 01 Ard sdt Cdc fscl Cdc Dt mprt prntrm dl rgm RS23 r. 110 dl Tl RS24 Amnrtmnt Numr mprt Numr mprt d trrn RS25 Fbbrct strumntl ndustrl.01) Sps dl ppms.t RS26 Altr fbbrct strumntl Sps nn dductt dl tt.l.3 Prdt str tmbrs d RAP Pvflt2l Prt2ll - - RS29 mprs Prdt nplbul sn lmt d nrp - Pr dt trsfrmnt RS32 dn1wn 6 Cmpnnt pstv Cmpnnt ngtv Cnsrl dl - jfl1rs m Cdc fscl Rtnut strm mldntlftctlvt rpprtl rnsbr 5- RS35 Cdc fscl Cdc d dntfcn fscl str, Dnmnn prtr fnnr Tp d rpprt Ddu Ptrmn ntt 2015 Rdun Dffrn Rndmnt pr cptttc 0tnvstlt 45% prpr (AC) l Cdc fscl Rndmnt ttrbut dn rprtt Rndmnt ttl RS37 Rddt d mprs Tlt Rndmnt nsnl Rnndnrtt cdut d spttn dlrmprrtdtr sctà prtcptrmprndtr! RS38 lmnt cnsctvl Rnclmntu rtsnl Rndmnt mprndtr dn trsfrmt sctà prtpt vtll n crdl RAP dn nprtbt ntrplt Cnfnmnlì d. t, c 2 Cnfnmnt cl 2 strtf Crrspttv r. 10, C. 3, mtf. ) Crrspttv Cl 4 strll Crnspnttv rt. 10, 3, tl b Crtsptt cl 6 strlt ncrmnt r 10. C. 3, ttt. c trcrmnl C 8 stnht tu 8 Rltnut rgm dt vntgg RS4 Rtnut Cst prtclr Cnn R ntstn bbnmnnt n Numr bbvmnt Cmun (g) Cdc cmun RS4, 6 Frn, st numr cvc C.u.p Ctgr Dt vrsmnt,gm ms nn w tu L RS42 r 5- ggm ms nn

12 cp Cdc fscl (*) Mr. N. L 01 Prsptt d crdt RS48 Ammntr cmplssv dll svlutn drtt dgl ntnmnt rsultnt l trmn dll src prcdnt Vlr d bulnc, Vlr fscl RS49 Prdt dll src RS5 Dffrn RS5 Svlutn ntnmnt dll src RS52 Ammntr cmplssv dll svlutn drtt dgl ntnmnt rsultnt fn src, cn RS53 Vlr d crdt rsultnt n blnc Dt d RS97 mmbln mmtrl blnc RS98 lmmbljnj mtrl Fnd mmrtmnt bn mtrl RS99 mmbln fnnr 8 RS Rmnn d mtr prm, sussdr d cnsum, n crs d lvrn, prdtt fnt RS crdt vrs clnt cmprs nll ttv crclnt RS2 Altr crdt cmprs nll ttv crclnt RS3 Attvtà fnnr ch nn csttuscn mmbln RS4 Dspnbltà lqud un r RSS Rt rscnt ttv RS 06 Ttl ttv r RS 07 Ptrmn ntt Slt r un RS8 Fnd pr rsch nr 5 RS9 Trttmnt d fn rpprt d lvr subrdnt RS Dbt vrs bnch ltr lnntr sgbl ntr t src sussv 5 RS 11 Dbt vrs bnch ltr fnntr sbl ltr l src sussv RS2 Dbt vrs frntr r RS3 Altr dbt RS4 Rt rscnt pssv RS5 Ttl pssv RS6 Rcv dll vndt RS7 Altr nr d prdun vndt N tt d Mnusvlnc Mnuvtn dspsn dffrn RSB ngtv (d cu pr lvr dpndnt ) N tt d Mnsvln lan N tt dl MrusvlnnlAtn ttl Ddnd dspsn dspsn RS19 -) 4 Vurtn d crltr dl rvtutn RS2 ) fff Cnsrvn,dut dcumnt rtvntl l RS4,, f trbutr 02 -J U U U U N c

13 cp Cdc fscl (*) Md.N.r) D rrr cntbl RS2 Dt n pnd dmprrnl grn ms nn Dl ln prd drpsl grn ms nn Cdc fscl L1 0 : n RS202 Qudr Mdul Rg clnn mprt Vrt RS203 RS204 RS205 RS206 RS207 RS208 RS209 RS2 RS2 Dt n pnd dmpst Dt ln prd dìrnpstrr Cstn sln rrr Ctbul RS212 grn ms nn grn ms nn Qudr Mdul Rg clnn mprt Vrt RS213 RS214 RS215 RS216 RS217 RS218 RS219 RS220 Rs221 g):::, prd d/mpstv g fn d rrp:t Cdc tucl rrr Cntbl RS222 Qudr Mdul Rg Clnn mprt Vnl RS223 RS224 RS225 RS226 RS227 n RS228 RS229 ZN FRANCH URBAN (ZFU) Sl DttZFU U r RS230 n, pnt Cdc ZFU r. npnnu Rddt ZFU Rddt snt mt dmpst 505unt RS280 RS281 r Cdc fscl L tt C Ammntr gvln Agvll0 utlt tjffrn (cl 8 - pr vrumn nt cl 7). N r D : r RS282 r RS283 Rddt snt/qudr RF Rddt snt/qudr RG Rddt snt/qudr RH Ttl rddt snt trut Ttl gvln RS284 Prdt/Qudr RF Prdt/Qudr RG Prdt/Qudr RH, cntbltà rdnr Prdt/Qudr R-), cntbltà smpjftct f)

14 cp Cdc fscl ( ) [ Md.N.( ) 01 Sn l RS3 Rddt cmplssv Qudr RN Rdtrrnt RS303 nr dducbl RS304 Rddt mpnbl RS305 mpst lrd RS308 Ttl dtrn pr crch fmgl lvr RS322 Ttl dtrn d mpst RS325 Ttl ltr dtrn crdt d mpst RS326 mpst ntt RS334 Dffrn RS335 Crdt d mpst pr mprs lvrtr utnm L 0 CS 1 : 0 Rgn, frfl,4 pr gl sr,,tj Cltvl d mprs, RS371 srt tsnfmrtm C : : 0 C nr SrpUPF24RN9 Sps Cn.lr RN23 RS347 RS372 RS373 CC S,un Abru RN2B du. su up UPF 2015 cdc lscl Slrup UPF 2015 RN2 Cs RN24, c. Mdnrn RN24, cd. 4 Cllur RN3. cl Ddr rpupf26 St,t p ur 2016 RN2 csp RN24, cl 2 Ablrl RN24 cl 5 Dn450 sr up UPF 2014 Rslrlun scrn RP33 srcnt ttvtà d mprs RS374 Ttl dpndnt n. grnt rtrbut RS375 M d trsprt vcl utlt nll ttvtà numr RS376 Cst pr l cqust d mtr prm, sussdr, smlvrt mrc RS377 Cst pr gdmnt d bn d tr (cnn d lsng, cnn rltv bn mmbl, rylts) RS378 Sps pr l cqust crburnt pr l uttrn srcnt ttvtà d lvr utnm RS379 Ttl dpndnt n. grnt rtrbut RS380 Cmpns crrspst tr pr prstn drttmnt ffrnt l ttvtà prfssnl rtstc RS381 Cnsum Rdul CC -) L 03 > C C c-) C U C Q U : tu U 012 :2 (S -J r : N C0 : :, U

15 cp ) PRSN FSCH 2016 (gn:t / :ntrt- 110 PRD D MPSTA 2015 CDC FSCAL RDDT QUADR RX Cmpnsn Rmbrs QUADR RX CMPNAZN RMBRS RX Sn RX2 Crdt d dn rsutnt dll RX4 prsnt cdchrn RX2 RPF mprt crdt rsultnt dll prsnt dchrn 334 dn d Vrsmnt sld Crdt dl cu s chd l rmbrs,c Crdt d utlr n cmpnsn l n dtrn Addnt rgnl RPF Addnl cmunl RPF Cdlr s (R) Cntrbut d sldntt (CS) mpst ssttubv2 rddl d cptl (RM) Ant su rddtt tssn sprt (RM) 5 RX4 RX5 RX 6 RX 7 RX 8 RX 9 RX2 mpst ssttutv rìllnmntu vlr fscl (RM) Addnl bnus stck plr(rm) nvv 2 s,nsstv rdd pvp.un rcts rrt Rtl mpst pgnrmnt prss tr (RM) mpst rtlgg snl mbrcn RM) mpst Ssttutv plusvln fnnr (RT) V (RV) VAF (Rt mpst ssttutv RX3 nuv mnmwcntrrburrb br/dn (LM47) 1)0 RX33 mpst ssttutv ddun ntr cntbl (ff0) R)(34 mpst sstbuls ptusvtrr bn/nd (R)) RX35 tmpsl sstbutv crntnmnt SQ1SNQ (R)) RX36 Tss tc RQ) pj(37 mpst csttutv (R) s. XXltl-A 8) R(38 mpst ssttutv ffrncmnt (R) s. XX-Cl Sn lì Cdc dn crdt mprt cmpnst mprt d l mprt rsdu trbut prcdnt nl Md. P24 Crdt d s chd rmbrs d cmpnsr rsultnt dll 51 VA 2 prcdnt RX52 Cntrbut prvdnl dchrn R.X53 mpst ssttutvd cu l qudr RT CD - 5, RX54 Altr mpst RX55 Altr mpst RX56 Altr mpst g R)(57 Altr mpst Sn l Dtrmnnn P.X61 tvadvrsr 3707 tdtlva rd vrsr RX62 VA crdt (d rprtr r rgh RX64 RX65) dl crdt RX63 dn d vrsmnt (d npttr tr ngh RX64 RX6S) 0d mpstu,- mprt d cu s nchd rmbrs 2 d cu d lqudr mdnt prcdur smplfct U Cusl dl rmbrs 3 [] Cntbunt mmss lrrgln prtr dl rmbrs 4 mpst rltv lt prn d cu l[rt. 17-tr Cntnbunt Subpplllr - 6 [] snr grn 7 < Attstn cndlcl putrmll vrsmnt cntrbut lt) l sttscntt dchr, sns dlrrtcl 47 dcl dcrt dl Prsdnt dll Rrpubtrtcu 28 dcmbr 20, n. 445, ch sussstn l sgunt cndn prvst dlpntcl 38-bs, tr cmmu. lttr ) c) (t < RX64 [7 ) l ptnmn ntt nn dmnut, nuptl n rsultn cntbl dl ultms prd d mpst. d ltr 1140 pr Cnt, l cnsstn L...J dgl mmbl nn s rdtt, rsptt ll rsultn cntbl dlrultm prd d mpst, d ltr l 40 pr cnt pr cssn nn ffttut nll nrml gstn d ttvlà srctt, tthvrtà stss nn è csst n s è rdtt pr fftt d cssn d nd rm d urrd cmprs nll suddnn nsultn cntbl, [] c) sn Stt sgut vrsmnt d cntbut prvdnl sscurtv. t sllscrtt dchr d ssr cnspvl dll rspnsbltd nch, pnl drvnt dl rlsc d dchrn mndc, prvst dll ul. 78 dl dcrt dl Prsdnt dll Rpubblc 28 Dcmbr 20, t FRMA RX65 mprt d rprtt n dtrn n cmpnsn.0/)

16 Cnsns dl dt prsnl nrmtv sul trttmnt d dt prsnl sns dll rt.13 D.lgs. n n mtr dl prtn prvd un sstm d grn tutl d trttmnt ch vngn ffttut su dt prsnl. qust Agn dll ntrt spg cm Cn nfrmtv utl dt rlt qul sn drtt lfntrsst. rcnscut nftt, l d.lgs. n.196/23, Cdc n mtr d prtn d dt prsnl, ntrt (Agn1 / 110 cp (- dll ntrsst Cdc n mtr d prtn d dt prsnl (rt. 19 dl d.gs. n. 196 d 23). Ptrnn, nltr, ssr qust vrrnn dt frnt cn mdll trttt dll Agn dll ntrt sclusvmnt pr l fnltà d Ftnlt rtmnt trttmnt rscssn dll mpst. lqudn, dl ptrnn ssr dt cqust cmunct sggtt pubblc prvt sl n cs prvst dll dspsn dl prvst pubblct cn l mdltà dl cmbnt_dspst dgl rtt. 69 dl D.P.R. n. 6 dl 29 sttmbr 1973, cm mdltlcàtòdàl lgg cs n. 13 dl gst b d dt mtr d dchrn dll mpst rgnl sull ttvtà prduttv. L ndcn d dt nn vrtr può fr ncrrr n snn mmnstrtv, n lcun cs, pnl, L ndcn dl numr d tlfn cllulr, dl fx dll ndr d pst lttrnc è fclttv, t Drtt tu U tu tu tu tu tu D N U tu Agn dll ntrt V Crstfr Clmb 426 c/d vrrnn Mdltà dt cqust trttt cn mdltà prvlntmnt nfrmtt cn lgch pnmnt trttmnt rspndnt d prsgur, nch dl ll mdnt fnltà vrfch cn ltr dt n pssss dll Agn dll prsnl. dt mdll può ssr cnsgnt sggtt l ntrmdr ndvdut dll lgg (cntr d ssstn fscl, mdll ll Agn dll ntrt. dll ntrt, Ttlr L Agn l rgn l prvnc utnm d Trnt Bln gl ntrmdr, qust ultm pr l trttmnt sl trsmssn, scnd qunt prvst dl ttvtà d dl d.gs. n. 196 dl 23, ssumn l qulfc d ttlr trttmnt qund dl d dt prsnl dt ntrn nll lr dspnbltà stt l lr drtt cntrll. dl trttmnt l Agn dll ntrt s vvl, cm rspnsbl strn dl trttmnt d dt, dll Sg S.p.., prtnr ntrmdr, vvlgn Gl v s dll fcltà d nmnr d rspnsbl, dvn rndrn nt dt ntrsst. dntfctv gl dchrn l ntgrn d mdll d / cmuncn l ntrsst (rt. 7 dl d.lgs. n. 196 dl 23) dr prsnl pr può prpr dt vrfcrn l utl, vntulmnt, pr crrggrl, ggrnrl n dll lgg, ppur pr lmt prvst cncllrl d pprs l lr trttmnt, s trttt n vln d lgg. pssn ssr srctt Tl drtt cn rchst rvlt : 145 dll ntrt, qunt sggtt L Agn n pubblc, nn dv cqusr l cnsns dgl ntrsst pr trttr prsnl. lr ntrmdr dt dvn cqusr Gl nn l cnsns dgl ntrsst pr l trttmnt d dt n qunt L prsnt nfrmtv vn dt n gnrl pr tutt ttlr dl trttmnt spr ndct. prvst dll lgg. Rm. Ftt slv l mdltà, gà prvst dll nrmtv d sttr, pr l cmuncn d vrn dt pr Prss l Agn dll ntrt è dspnbìl l lnc d rspnsbl. tcnlgc cu è ffdt l gstn dl sstm nfrmtv dll Angrf Trbutr. Rspnsbl l ttlr dl trttmnt può vvlrs d sggtt nmnt Rspnsbl. n prtclr, sscn d ctgr, prfssnst) ch trttrnn dt sclusvmnt pr l fnltà d trsmssn dl ntrt d ltr sggtt, nl rsptt dll msur d scur prvst dl Cdc n mtr d prtn d dmpmnt srv ffrt. cnsnt d rcvr grtutmnt dll Agn dll ntrt nfrmn ggrnmnt su scdn, nvtà, Cnfrmnt dt rchst dvn ssr frnt bblgtrmnt pr ptrs vvlr dgl fftt dll dspsn n, D 5 D D,

17 cp CDC FSCAL TP Dl CDC RGN DCHARAZN RGN PRVNCA AUTNMA 10 PRVNCA AUTNMA Lmbrd Dchrn Dìctrn Dchrn nlgrtìv vnt CrrSv n trmn rrlgrlìv lvr tgprllv (r 2, c B-tr, DPR 322S) nl DAT DL CNTRBUNT Dchrn UNC PARTTAVA ndr dl pst lttrnc Tllrr Fx (3 Prsn fsch Sggctt dvrs d prsn D fsch, DCHARANT DVRS DAL Cgnm Nm Sss prrrr l rlts rnll) LAMA GUSPP M F Dt d nsct Cmun l Stt str) d nsct Prvnc F rbs, RZNUV BS Unmnn rgn scl Dt blnc!rndcnl fftt usnlcssn 3.01mb lg. snun pr rpp.r0 dl llmn, rnàcnb grn mn clr grn ms nn grn ms nn dl Ntur Prd ctmpsl Stt gudc l Cdc crc grn ms rn Cdc fscl sclt dctrrnt L.UNJSbUCNC Cgnm Nm Sns brrnrr l rltrv nslll M Dt d nsrtt Cmun ( Stt str) d nsct Prsnc Tlcln.5 grn ms nn 03 T Prcdur nn ) Dt crc Dt d nì prcdur ncr trmnt Dt d fn prcdur grn ms nn grn ms rn grn 8 ms nn 2 FRMA DLLA P C l 1K R S nv vvs ltmtc nv llr DCHARAZN X X cnlrll ulmtt X n cmuncn tlmlch dchrn ll ntrmdr tl nlrmdn Cdc Stun prtclr FRMA DL DCHARANT Guspp Lm Stun F Sggtt Cdc fscl FRMA DLLA DCHARAZN FRMA PR ATfSTAZN n > 55 cv -) (-5 D cv f D LJCNFRMTÀ grsrvr l CAF. D l pmlvssvsl m c Cdc fscl dl rspnsbl dl C A F Cdc fscl dl prlsnst L S rlsc l vst d cntrmtà sns dll r 35 dl DLgn, n n97 lmpgn ALLA Cdc fscl dl C A F FRMA DL RSPNSABL DL C.A,F. DL PRQPSSDNS1 A SPRSNTAZN 1LMA11CA Cdc fscl dll ncrct R,s,vl rnrl.5 Sggtt ch h prdspst l dchrn 2 R 5 (3.5 Rcn rmn tlmlc cntrll utmlt dchrn X Rcn ltr cmuncn tlmlch 0 D Dd mpgn FRMADLL NCARCAT n.5 n LJ

18 Q 5 Vnnl d lvn n crs su rdnn )Q39 Vlr dll prdun (1018-1Q26 + 1Q ) mprs Q8 Ammrtmnt d bn stmnll mmldl Q4 Ttl cmpnnt pstv Rgm gvlt Q3 Cnlrbut ngt n bs nrm d lgg Adgumnt gl stud d sttr :ntrtj,. PRSN FSCH Md.N. (gn QUADR Q 110 Mggr rcv Mggr cmpns c. 101 Rcv dl cu ll tt 85, cmm, lt ), t). ) 9) dl TUR rt. 6-bs 102 Vnn dll flmnn fnl d cl gl rlt 92, 92-bs 93 dl TUR CDC FSCAL -,,, - umnt PRD D MPSTA 2015 cp 1038 Ttl vrn n dmnun dlmlnunc 1Q36 Mnunvln d cssn d mmbl nn strumntl 1030 mpsl muncpl prpr Vrn n 1035 Utl fnd rsch cnd dductl 1031 Plusvln d cssn d mmbl nn srunrntlr Vuln n 1027 Cst. cmpns utl d cu lt rt 11, cmm 1, ltl. b) dl D.Lgs n Q22 Ammrtmnt dll mmbuln mmtrl 1Q25 nr dvrs d gsln 1Q21 Cst pr l gdmnt cl bn d tr 1020 Csl pr srv 1Q17 All rcv prvnt 1Q18 Ttl cmpnnt pslll 1Q23 Ammnrlrnnl dll mmtln mtrl 1Q24 Vrn dll rmnn d mlr pnm, sussdn, d cnsum mrc 1Q34 Ttl vrn n umnt nn > 95, 1Q32 Ammrtmnt nddctl dl cst d mrch dll wmnl Q 6 ncrmnt cd rnmtlun pr lvr ttrrd 1019 Csl pr mln pnm, nussdr. d cnsum d mrc 1026 Ttl cmpnnt ngtv 1028 Qut dgl ntrss n cnn d lnng lmprs r. 6 k. l 1Q13 Rcvrdll vndt dll prstn Vlr dll prdun (104, cl. 2 - Q 0, cl. 2) Q Ttl cmpnnt ngtv 1Q9 Cnn lcn, nch fnn), d bt stsjmntl mtrl mmtrl 1Q5 Cst dll mtr prm, sussdn, d cnsum mrc 1Q6 Csldsrv 1Q7 Ammrtmnt d tn slnrnnll mtrl.01) Rgm gvlt Q 4 rmnn lvrn, 9 D.Lgs. n. 449 VnZn dll d prdtt n crs d tmtvrt fnt 8 dl Q29 l rn su crdt t: -, 8 n bumnt l l td D.0cl D -.1 c,, mr n uu4m l l 1Q37 n mnvnnn l C 0* 1)0 (0 U - l2

19 cp Cdc fscl Md.N. l S. 1Q41 Rddt fmps dtrmnt frtnmnt mprs n - rgm 1Q42 Rtrbun, cmpns ltr smm frttr 1Q43 ntrss pssv fl 1Q44 Vlr dll prdun ( ) S. V 1Q46 Cnspttv Prduttr grct 1Q47 Acqust dstnl ll prdun,0 1Q48 Vtr dlt prdun (1Q46 1Q47) S. V 1Q50 Cmpns drvnt dll llmtà prfssnl rtstc 84496, srcnt rt prfssn 1Q51 Cst nrnt ll ttvtà srctt 27459, 1Q52 Vlr dll prdun (1050 ls)) S. V Vlr dll prdunc r ntt c F-. r 8 t, r - r 1Q54 Q55 1Q56 1Q57 1Q58 1Q59 1Q60 1Q61 1Q62 1Q63 1Q64 1Q65 1Q66 1Q67 Vlr dll prdun (S. ) Vlr dll prdun (S. l) Vlr dll prdun (S ) Vlr dll prdun (S. V) Vlr dll prdun (S. V. scnd mdul) Vlr dll prdun (S. V) Tutt vlr dll prdun Ddun d cn ll r. 11, cmm 1, tl ) dl D.Lgs. 446 Ddun d 1551) ur tn 5 dlpnrdrn Ddun pr ncrunnul upnl str tl Ddun dl cst rsdu pr l prsnl dpndnl 7121 Ddun pr ncrcn Ddun dl cntrbut vlntr cnsr bblgtr Ultrr ddun, Q68 Vlr dll prdun ntt (lqut dl sttr grcl ltr lqut ) 9645 r U c/) C : -J, l r,

20 cp PRD D MPSTA 2015 :) ] () 110 CDC FSCAL 7ugn Ì - :ntrt QUADR R Rprtn dll bs mpnbl dll mpst dt cncrnnt l vrsmnt Md.N. S. Cdc Rtprttn Vlr dtt prdun Qut G Ddun rgnl rgn dtt bs mpnbl dtrmnt nl qudr R Dtrn rgnl Crdt d mpst rgnl mpst ntt Q-lP-C-lB 11< (s. l tt 376 Cnc Vtr dll prdun Qut G Ddun rgnl rgn r Z 1R2 Dlrn rgnl Crdt drnpsl rgnl mpst ntt Bs mpnbl Bs mprbt Cdc lqut Alqut mpst lrd 9645 R 3,9 % 376 cnt lqut Alqut mpst lrd., CdC Vlr dll prdun Qul G Ddun rgnl rgn 8 1R3 Dtrn rgnl Crdt d mpst rgnl mpst ntt.9 5 Cdc rgn Vlr dll prdun Qut G Ddun rgnl n r 1R4 Dtrn rgìnl Crdt d mpst rgnl mpst ntt 0. Cc Vlr dtt prdun Qut G Ddun rgnl rgn r s l R5 Dlrn rgnl Crdt d mpst rgnl mpst ntt 2 8 t.dc rgn Vlr dtt prdun Qut G Ddun rgnl r QS. l DU cflcmnt ll vrsmnt dl mpst dctcrrnnt n qudr D1Q-P-C- K (u. l ).).) D r r r -J r s r -. r r 1R6 Dtrn rgnl Crdt d mpsl rgnl mpst ntt CG,c rgn Vlr dll prdun Qut G Ddun rgnd 1R7 Dlrn rgnl Crd:h d mpst rgnl mpst ntt, l Cdc rgn Vlr dt prdun Qut G Ddun rgnl RB Dtrn rgnl Crdb d mpst rg:nl mpst ntt 1R21 lr22 1R23 1R24 1R25 lr26 1R27 1R28 1R29 lr3 Ttt mpst Crdt dìmpnst n dn ssullnl dnll prcdnt dchrn Crdul AC dn sultnt dll prcdnt dchrn cmpnst n F24 Ant vrst mprt dbt mprt crdt dn d vrsmnt sld Crdt d cu s chd l rmbrs Crdt d utlr n cmpnsn Ant ssp 5 Bs mpnbl Bs mpnbl Bs mpnbl Bs mpnbl Bs mpnbl Bs mpnbl Altr crdt lqut Alqut mpst lrd Crdt rvrt d tt d rcupr lqut _c lqut _Dlc,tqul _Dlc lqut _nc lqut Alqut Alqut Alqut Alqut Alqul mpst lr lmpsl lrd mpst lrd mpst lrd mpsl lrd : 114, (0 r r r.) 1R31 Crdt cdut sgut d pn pr l cnsldt fscl

21 CNFRM AL PRVVDMNT AGNZA DLL NTRAT DL SUCCSSV MDFCAZN Rht cn tcnlg SMART FRMS - w. mttrm,cm - DATA PRNT GRAFK -4 Cn (.0 -c b b ò b b ò b ò b ò 0 - b -c ò n 0 - b ò è è è è è è è è è è è è è è è è è è è è è è è è è è è è è è è è è è è è. è è è -c è è è -c è 0 è 0 0 è - 6(1 -.3 C g C) tl 0< C Dnmfnn LAMA GUSPP

22 L cp PRD D MPSTA CDC FSCAL (gn1 / :>ntrt QUADR S Prsptt vr Md.N. l L 8 S, Ddun S D.Lgs. n S2 1S3 1S4 1S5 ls6 Cntrbl sscurtv Ddun lrftn Cntnbuù prvdnl d ssstnl Sps pr pprndsl, dsbul, prsnl cntrtt d tnnrn lvr, ddtt ll rcrc svlupp Ddun d 850 ur tn 05 dpndrl Ddun pr ncrmnt pnl 2 2 sgglt l d m-ms tcu l rsnl ddn ll rcrc svlupp dcu 2 Ddun dun Ddun Ddun Ddun Ddun l D Ddun dl cs rsdu ]31rttt0t spcnuu 2 Smm d rgh S cl 2, 1S2 cl 3, 1S3 cl 2. 1S4 l 3, SS cl 2, 1S6 l 2, ls7 cl 2 Ddun S9 ) sl L Rprtn 0tnhtrll 1S12 5 dc vlr dtt prdun 1S14 1S15 Smm dll dn dll ddun d cu rgh d S1 196 sput ll rtnburrì Tll ddun 1158 ls9l Ammntr cmplssv dll nbbufl shnsrr cmplssv d trrn n mtr qudr Ammrrlr d dpsl d dnr ttl Ammntr dgl mpgh dgl rdn sgut Amnnr d prm rlt str slr str lr str tl tl tlì tl tl S. Sctà dl cmd 1S16 Rddh mnm S 7 Rlnbun, cmpns d ltr smm - U, ) Lt D) SS j ntrss pssv snr S 9 1S20 Ddun Vlr dll prdun llqutu dl sttr grcl ltr lqut.110 [t c- U L L s U N L

23 -- cp Cdc fscl - Md. N. 01 Sc. V Dlsllncmnt drvnt d 1S21 Tp d bn prn d fusn, Vlr scssn cvl cnfrmnt 1S22 Vlr fscl Vlr nl ncrmnt Dcrmrrt Vlr fnl Vlr nl ncrmnt Dcrmnt Vlr fnl Vlr fscl dnt cus 1S23 1S24 Dffrn ssggttt mpst sstlutv lpdbn Vlr fscl dnt cus (l Sc. V 8 Dt pr l ppllculn dtt Cnvnn nh 1S25 1S26 1S29 1S30 1S31 Vlr cvl Vlr fscl s Dffrn 550ggttl mpst stlutv Vlr nl ncrmnt Dcrmnl Vlr n Vlr nl lncrmnl Dmnt Vlr fnl Ammntr d cst dl lvr dpndnt smìll ndcucbl ntrss pssv ln nr fnnr nddurbl mprt rdtbul, Rdctrmln tn Ldtl flt <S. dl pnl ts. V Cdlc ttlvtfl 1:1 Vlr dll prdun mpst Ant 1S32 rdtrrnnt ndtrmnt ndtrmnt 1S33 Prdutln gnct (r. 9, cmm 2, ) pn Rvc 1S34 Anrmnslrn d nt pubblc (r. 10-bs, crrn 2, D.Lgs n. 445) pn Rvc 1S35 Sctà d prsn mprs ndvdul (lt 5 bt, cmm 2, 0 Lgs, 446) pn Rvc 1S36 Sn Cdc ttvtà Sn Cdc ttvtà Sn Cdc ttvtà Sn Cdc ttvtà Sn Cdc ltvr 855. X dunf dtrn 0Crcdtl dmpst rcgnl -J U S. X prn strrdnn 1S37 1S38 Cdc fscl cdnt Cdc fscl cdnt Crdt rcvut Crdt rcvut Crdt rcvut TTAL 1S39 S. X Cdc fscl Qut G G 1S40 g Cdc fscl Qut G 1S41 8 Ttl qut G Jllrr ddun 1S42 g 1S43, 1S44 1S45 rgn Cdc dudn Crn dtrn Cdc rdt dbnrpst Cdc rgn Cdc dd Cdc drnn Cdc mdt d mpst Cdc rgn Cdc ddun Cdc dlrnn Cdc mdt d pst Dd,xrtdlrln, Ddnldrrm rgnl Ddpdclrn U,) c: -J, c N c, c U. U Dl U

24 cp Cdc fscl [ Md.N. c Sr. X rrr cntbllj 1S56 Dl n pnur drpst Dt lrprd drnps Cdr rurl gn ms nn grn ms m tu ( tu 8 5 Qudr Mdul Rg Clnn mprt Vrt 1S57, Qudr Mdul Rg Clnn mprt Vrt 1S68 1S59 1S60 1S61 Qudr Mdul Rg Clnn mprt Vrt Qudr Mdul Rg Ctnn mprt Vrt Qudr Mdul Rg Clnn mprt Vrt Qudr Mdul Rg Clnn mprt Vnt 1S62 Qudr Mdul Rg Clnn mprt Vnt 1S63 Dl n prd drnpsl Dt m pnnnd drnpsl Cdlrr rsul rrr Cntbl._... um ms nn Qudr Mdul Rg Clnn mprt Vnt 1S65 Q Qudr Mdul Rg Clnn 0 0 mprt Vrt Qudr Mdul Rg Ctnn mprt Vrt 5 1S67 Qudr Mdul Rg Clnn 0 mprt Vl S68 Qudr Mdul Rg Clnn mprt Vrt 1S69 Qudr Mdul Rg Clmn 0 mprt Vnut 1S70 1S71 Qudr Mdul Rg Clnn r mprt Vnt Dt prd drpnl Dt n prd d rnpsl Cdn tnd nr Cnlbìl 1S72 grn ms nn un, un L cd -J 1S73 1S74 1S75 1S76 1S77 1S78 1S79 Qudr Qudr Qudr Qudr Qudr Qudr Mdul Rg Clnn mprt Vrt Mdul Rg Clnn mprt Vrt 0 Mdu Rg Clnn mpn Vnl 0 0 Mdul Rg Clnn mprt Vrt Mdul Rg Clnn mprt Vnt 0 Mdul Rg Clnn mprt Vrt 5 Qudr Mdul Rg Clnn mprt Vrt U U () CD, :,.0 Q un.0.)

25 - d...._ Cdc fsc cp Md.N. l S. X Zn frnch urbn 1S80 Cdc ZFU Cdc Rgn Vlr dll prdun ntt snt frull Cdc Alqut Alqut Ammntr gvln Agvln utlt pr vrsmnt nt Dffrn cl 7- cl. 6 1S81 C ( x 1S82 1 1S83 ) L -- <c. XV Crdtt AC 1S84 Ttl gvln Crdt 4 prd 3 prd 2 prd pnd prsnt d mpst prcdnt d mpst prcdnt d mpst prcdnt d mpst prcdnt pnd d mpst. dn 5 1S85 AC :fd 1S86 Crdt rntdu S.XV Cmpnnt ngtv Cmpnnt pstv Rcupr ddun 1S87 1 strcntbl S.XV Vlr dll Ptusvuln sclus Ptnt bx prdun sclus U ) ) t) t) :3, uj CD sc. cur dn prcdnt d cu cmpnst Crdt prsnt Crdt d utlr Crdt cdut Crdtc d npst dchrn nt md F24 dchrun n cmpnsn l cnsldt (un.), c. 2), g 1S89 n.190l20t4)...:-.,, ct. Lt- C) (0 -J, c 5 c c, C U c U x U U U c N 0 U U : -)

26 019 cp CDC FSCAL MDLL VA 2016 Pncl d mpst 2015 QUADR VA NFRMAZN 8 DAT R.ATM ALLATrVTÀ S. - D nltc gnncr (2 D S. 2- t rptgttv rltv tutt l ttvtà,gn ntrt VA VA4 VA5 Jh QUADRVA -VB NFRMAZN SULL ATTVTÀ L STRM DNTFCATV D RAPPRT FNANZAR D cmplr cur dl sggtt rsultnt d prn strrdnr n cs d fusn, scìssn.. ìndcr l prtt VA dl sggtl fus, ncìss, n Brrr l csll s l sggtt trsfrml cntnu svlgr lttustà gl lfnll dll VA D cmptr cur dt sggtt dnt cus ntt pts d prn strrdnr Brrr l csll s l cntrbunt h prtcpt d prn slrrdnnn Md.N. Rsrvt l sggtt nn rsdnt nll pts d pssgg d rpprsntnt fscl dntfcn drtt vcvrs lrtctcr l prtt VA rltv trstlut n prcdn dttt VA2 lncbcr l cdc dllttvtd svlt CDC ATTVTÀ VA3 VA VA 21 Rsrvt curtr fllmntr cmmssr lqudtr (d cmplr sltnt pr t nnd n dlt prcdur) Brrr l csll s l mdul rltv ll llt dll pm frn dnn Rsrvt ll sctà dgstn dl rsprm (d. 8, D.L. 351/21) Dnmnn dl fnd Prtt VA dll sctà d gstn dl rsprm SSttul Trmnl pr l srv rdmbl d ttcmurlcn cn dtrn suprr l 50% Ttl npsnb Crdt dchrn 1VA12015 cdul 3[] Numr Bnc d tl Tl mpst Acqust pprhtur Stv gstn Rsrvt sggtt ch hnn usufrut d gvln pr vnt nl ndcr l cdc dsunt dll Tbll vnt nl dtt ìstrun Mggn crrspttv pr fftt dnll dgumnls prmtrì pr l 2014 lmpnbl mpstul Rsrvt ll ndcn d dn dl crdtt d sctà x cnlrllnt c grntt VA2 dn ct crdt d grc1ps rltv fn mprt cmpnnst ntl nr 2015 VA 3 prn ttltsul n cnfrnt d cndmn VA 4 Rgm frftr prl prsn fsìch srcnt ttvtà d mprs, rt prfssn (rt., crnm d 54 89, lgg n. 190/2014) Brrr l csll s s trn dll ultm dchrn n rgm rdnn VA VA5 Sctdcrnd QUADR VB Cdc fscl Cdc d nbtcn fscl str Dll rltv gl strm dntfctv d VB rpprt fnnn Dnmnn prtr fnns Tp d rpprt VB2 VB3 (2 s, s VB4 D.c V55 1 : :::

27 cp MDLL VA gn3 ntrtj QUADR VC-VD CDC FSCAL l SPRTATR PRATR ASSMLAT, CSSN DL CRDT VA (Art. 8 d.l. n. 351!21) l Md.N. Prd d mpst 2015 QUADR VC S P0 RTA T R PRATR ASSMLA11 ACQUST MPRTAZN N CA APPUCAZN DLLMPSTA (3SUL VALR AGGUNT RLA. 1lVATUTrL ATTh <rat 12 0) L LL L L S. - Sctà cdnl - lnc sctà nl cssnr Vc GN vr FD MAR APR MAC GU G AG ST H -vr NV DC TTAL PLAFND UTLZZAT ANN MPSTA 2015 ALL NTRN PR ALL MPRTAZN ACQUS11 VM NTRACM. DAFFAR SPRTAZN PLAFND DSPNBL ALl GNNA 2015 VC4 Mld dtlt pr l dlrmnn dl plfnd pr l 2015 D D D 2 SLAR 3 MNSL ANN MPSTA 2014 VM D AFFAR, SPRTAZN QUADR VD VD TTAL CRDT CDUT CSSN DL CRDT VA CDC FSCAL MPRT CDC FSCAL MPRT 5DA PART DLL scra D VD2 VD2 GSTtN DL RSPARM VD3 VD3 (Afl. 6 DL VD4 VD4 D VD5 V015 VD6 VD6 VD7 VD7 VD8 VD8 VDS VD9 VD VD2 01) VD VD2 CDC FSCAL MPRT CDC FSCAL MPRT L L L N 2 L S. 2 - Sctà nt cssnn - lnc sctà cdnt VD3 VD4 VD32 VD42 VD33 VD43 VD34 VD44 VD3S VD45 VD36 VD46 VD37 VD47 VD38 VD4B VD39 VD49 VD4 V050 VD5 TTAL CRDT RCVUT VD52 dn crdt sultnt dlt dchrn prcdnl (d VD56 dt clclllrurt lsv r nn 2014) VD53 Ttl dn (VD5*V052l VD54 mprt utlt n drnnuìn d vrsmnt VA VD55 mprt utlt n cmpnsn nl mdll F24 VDS6 dn crdt uj c) (, 0 0 l, C L L - -J w L

28 - CDC gn J 0109.: cp FSCAL L MDLL VA 2016 Prd d mpst 2015 s ntrt QUADR V PRAZN ATTV DTRMNAZN DL VM D AFFAR QUADR V DTRMNAZN DL VM V DAFFAR DLLA MPSTA VZ RLATVA ALL PRAZN V3 lmpnlbu S. V4 - Cnfnmnt d V5 f,.prdtt gnclr V6 gncltn <snrt (n V7 csd ÒSuprmnt V8 dl!3), S. 2- cssn d 2 MPNBL MPSTA 2 4 Pssgg cprtv d ltr sggtt d cu l 2 crnm lt c( 7 r. 34 d bn d cu ll 1 prt dll tbll A llgt l D.PR. 633/72 cssn dgl lcl bn d prt d gncltr nnrh ch bbn 3 suprt l lmt d (rt. 34 cmm 6), dstnt pr lqut d mpst crrspndnt ll prcnlul d cmpnsn, tnnd cnt dll vrn 75 d cu lrrt. 26, rllv mpst 8,3 8,5 8,8 12,3 grcl prn mpb Y! cnmmrrl prfssnl V2 V22 S. 3-Ttl V23 mpnbl m mpst V25 5 rtìs. 4 - Altr 5 prn 2 C -J 01 X 1 31 S Vtum d ttr (7 V3 V3 prn mpcbt dvnrn dll prn d c ll sn dstnt pr lqut, tnnd cnt dll vnn d cu ll ul 26. rltv mpnl TTAL (smm dl rght d V Vt d V2 V22) Vrìn rrlnctmnl d mpst (ndcr cn l sgn v- TTAL (V23± V24( prn ch cncrnn ll trm dl ptlnd spcrtrr Csnnr vrs Sn Lnn prn nn mpcbt sgut d dchrn d ntnt Csd ìnlrcmunrl, prn ssrt V32 Altr prn nn mpnbl V33 prn snt (r, 10) V34 prn nn sggtt ll mpst sns dgl rtcl d 7 7-spls V3S prn cn pplcn dl rnrn churg Cssn d rttm ltr mtrl d rcupr Cssn d r rgnt pur Subpplt nl sttr dl Cssn d fbbrct, Cssn d tlfn cllulr Csnì d mcrprcssr Prstn cmprt dl 50110v cnnss prn sttr nrgtc 0 r ,tt , D 50 V36 prn nn sggtt ll mpst flllul n cnfrnt d lrrmtt prn ffttur nll nn m cn mpst sgbl n nn Sussv r V37 r 32-lìs. drl.lgn V38 prn nurn n cnlrnnrì d pubblch rmrt,n sns dll r 17-tr V39 (rrr) prn llnt n r prndnrr m cnn rpsl nnrhl n 2015 V4 (nrl Cssn, bn,rnnrrba pssgg rrlrv V5 VM D AFFAR lnrr d r 0h V23. d V3 V3 nc V39 V40t U 13 X

29 cp MDLL VA CDC FSCAL Prd d mpst 2015 gn ntrt4 QUADR VF PRAZN PASSV VA AMMSSA N DTRAZN Md.N. QUADR VF MPNBL % MPSTA PRAZN VF 2 PASSV VAAMMSSA VF2 4 N DTRAZN VF3 7 u.. VF4 Acqust mprtn mpnbl (sclus qult d cu 7.3 <5Z. - rgh VF17, VF8 VF19) dstnt pr lqut d mpst 3Ammntr 7.5 Y!... pr prcntul d cmpnsn, tnnd cn dgl cqust dll vrn d cu trrt 26. rltv rnpsl VF6 8.3 culfttut rrl trrtr VF? 8,5 d Stt, drg cqust VF8 8,8 ntrcmultrl dt VF9 430, mprtun g VF 12.3 VF 21353, 4698 t, r r 03 5 r VF 2 VF 3 VF4 VF 5 Acqus8 mprtn sn pgmnt d mpst, cn utl dl pltnd All uqusl nn mpbl. nn sggt d nrpsst rttr d lcun rgm spcl Acqust snl (r. 10)0 mprtn nn suggll ll mpst Acqust d sggtt ch s sn vvls d rgm gnltv r, 1 mmml d 54u 89, lgg n dcrt lgg n VF 6 Acqsst lnrpnrtn nn sggt lllmpnl nut dl t,rrnlt VF 7 Asqtsl tnpl2s pr qul l dtrn s sclus ndl (r. 19.0ml) 862. VF 8 Anqusu mplu pr qul nn mrrnn l dtrn VF 9 Acqust rrgntruh nll rm m n dtrn drlnmpsst d.nnl lt nn s0ssl l 32 Ls, dcrt lgg n, Z, 2 - VF2 (mn) Aqnst rgstrt scl ss prcdnt m cn mpst srgrbt nl 2010 Ttl VF2 TTAL ACQUST MPRTAZN cqust mprtn, VF22 Vrcn rrtndmnt d mpst (ndcr cr l sgn +1-) ttl mpst, cqust VF23 TTAL MPSTA SUGL ACQUST MPRTAZN MPNBL (VF21 clnn 2 *1 VF22) 4741 ntrcmull, mpnbl mpst mprtn cqust d Sn Mrn Acqust nlrcmultr mpnbl VF24 mprtn mpst VF25 cn pgmnt VA sn pgmnt VA Acquìsl d Sn Mrn Rprtn ttl cqust mprtn (rg VP2 Bn mmrlltll r Bn dslntr ll nvndl mr Bn slmntl nn ummrtbl ll prdun d All ucqusl mprtrn bn srv * 22875,ø 0 s s (3 -J s s r s s m tu s

30 L cp CDC FSCAL 0109 SZ. 3. VF3 MTD UTLZZAT PR LA DTRMNAZN DLLVA AMMSSA N DTRAZN Dtrmnn gn d mgg drva - - sscn prnt r gncltur 5 mmn55 bn ust 2 pllcl vggnt cntnbunb mnr 6 n dtrn prn snt 3 llvtr gncl cnnss 7, r (3 SZ. 3-A prn snt VF3 VF32 VF33 VF34 grtunnr 4 mprs grcl 8 Acqust dstnt ll prn mpnbl snr S pr rnn 2015 sn stt ffttut sclusvmnt prn snt bsr l csll S pr rnn 2015 h vut lfn rpn d cu lrrt. 36-bs brrr l csll Dt pr l clcl dll prcntul dl dtrn prn snt rlln llr d nuslntnt lftlurl d sggtt d m tr, D, c. 3, lt. d) prn snt d c, n. d 1 9 dll r. nr rrnrnt nvll ttvtd prpr drmprs ssr d prn mpnbl c mpnbl prn snt d c llr 10, 27-qunqs mpsl sn rnmntblt pssgg prr nn sggn prn nn sggtt d cu llrl 74, c prn snt rt 19. c. 3. n -bnl prn rt d l 7-spbs sn drtt lt dtrn lrruldl tunlà pù prssl Cn r tu -. r ) VF35 VA nn sslt sugl cqust mprtn ndct l rg VF12 VF36 VF37 VA dlrbl pr gl cqust rltv llr ffttut d sggtt dvrs d prduttr trsfrmlr sns dl rt.19, cmm 5 bs VA mmss l dtrn SU. 3-8 MPNBL MPSTA mprs grcl lrt.34 VF38 Rsrvt ll mprs gr-csl mst - Ttl prn mpnb dvrs VF VF42 prn mpnbl gncl d cu ll sn 2 dl 7.3 qudr V dstnt pr prcntul d crnpsscn, l ntt dll F4 7 5 vrn n dmnnnn, prl dtrmnn drva -, 5fF44 dtrbul frftlrmnt 8,3 VF45 8,5 8,8 VF47 12,3 VF4B Vrn rrtcrrdrntl dmpnst (ndcr nn l snnnn nt_ VF49 TTAU Smn dgnttn d dcl d VF30 VF4B VF5 SZ..c cs prtclr VF53 VA dldnl mputt ll prn t cu l rg VF30 mprt dtrbl prl cssn, nch ntrcmurttr. d prdtt grcl d cu llrl 34, VF5 prm Gmm, ffllut sns dgl rtcl 8. prm Gmm. 38 qulr 72 VF52 TTAL VA mmss n dtrn (VF4S*VF6+VF8) snl cffcttuln dl prn snt vvr d prn mprtbtll S l prn snt lfttul sn snl vvr ngurdsn sclusvmnt prn d cu nn d 9 dll rt.l, nn rnlrnlì nll llìvl prpr dll mprs ssr d cprn mpnbl brrr l csll [j] St prn mpnbl ffttut sn snl bsr l csll 2 :3 (5 -J c, (3 c n c (3 m C v S sn st l(ttsln cssnì snl d bn ust cn rpptrcn,_c F54 dl rm dcl mrgn (DL n. 4 1/19951 burrn l csll < Rsrvt ll mprs grcl mpnbl mpst VF55 prn snl nntrnt nl rgm prnsl r j dl[rt 34-bs pr l ttvtà grcl cnnss SZ.d VF56 TTAL rllfch lndcr cn l sgn +1 VF57 VAmmsslndlrln 4741 r r tu r

31 r, L 0109 cp CDC FSCAL MDLL VA 2016 Prd d mpst 2015 QUADR VJ-V QUADR VJ 1gn ntrt DTRMNAZN Acqust d bn prvnnl dll Stt Cttà dl Vlcn DLL MPSTA VJ 1 dll Rpubblc d Sn Mrn 71 crnm 2 (nclus RLATVA cqust d r rdustxl,rgnt pur bn A d cu PARTCLAR ll rt. 74, cmm 7 81 TPLG Dt PR.AZN VJ2 strn d bn d dpst VA (r. 50-bs, cmm 6.0 L. n. 331/1993) - VJ 3 Acqust d bn srv d sgglt nn rscnt sns dll rt 17, cnm 2 (3 VJ4 prn d cu ll r. 74, cnm 1, lt ) - c VJ5 MPSTA RLATVA A PARTCLAR TPLG D PRAZN, DCHARAZN D NTNT RCVUT Mcd. N. Prvvgc) crnspsl dll gn d vgg ld nlrmdr (ul 74-br, cmm t) MPNBL M PSTA VJ6 Acqust ll ntrn d bn d cu ll r 74, cmc 7 8 VJ7 Acqust ullntm d r nduslnl rgnt pur (rt 17. cmm 5) VJ8 Acqust d r d nvstmnt mpnbl pr pn (un 17, cmm 51 Acqust ntrcmuntr bn (nclus cqust d c nduslnl, rgsrtt pur bn cu un. 54, cmc / 8) U VJ mprtn d bn d cu ll r, 74, cmm 7 8 sn pgmnt dll VA n dgn (ul 70. cmm 6) A - 0t vj VJ 12 mprtn d r nduslrl rgnt pur sn pgmnt dll VA n clgn (r. 70, cmm 5) Acqust d trtuf d nvndtr dlltnl d usrtl nn munt d prtt VA (r, 1, cmc 109. lggn 311/24), VJ3 Acqust d srv rs d sutpplllr nl sttr dl (rt. 17, cmm 6, ltt) QUADR V DCHARAZN 01 NTNT RCVUT VJ4 Acqust d fbbrct ln. 17. cmc 6. tl -bs) VJ 15 Acqust d tlfn cllun ln. 17, cmmut, bt t) VJ 16 Acqust d m:crpmcssn (r. 17, cmc 6, dl. c VJ1 7 Acqust d srv dl crcprt dl sttr cnnss (r 17. cmm 6, ntt -r VJ8 V12 Acqust d bn srv dl sltr nrgtc (r 17. cmmut. bl d-lr d-ts, d-qulrt VJ 9 Acqust dll pubblch mmnstrn, tlln d prtt VA, sns dlrrl. 17.1cr VJ2 TTAL MPSTA (smm d rgh d VJT VJ9 D V Dl rltv l cssnn cmmttntu Prtt VA Numr prtcll Numr prgssv U t c, (l 01 U - N w. w - ( V3 V14 V15 V6 -J p c

32 L 0109 cp CDC FSCAL MDLL VA 2016 Prd d mpst 2015 QUADR VH-VK QUADR VH LQUDAZN PRDCH S -Lmdu. d. c, cr nu.u S,2- Vcrsmntl gn1 ntrt VH VH2 VH3 VH4 VH5 VH6 VH3 VH2 24 mmtrcr ut 115 QUADR VK 5CTÀ CTRLANT C NT C LLAT VH28 LQUDAZN PRDCH, SCTÀ CNTRLLANT CNTRLLAT Md.N. CRDT DBT n5nnnn CRDT DBT VH7 VH VH VH VH 2399 VH2 Ant dvut 2 V-l 4 Sublmlr r. 74, cmm 5 PARTTA VA tntn, VH2 VH22 VH23 VH25 VH26 VH27 VH29 VH3 VH3 DAT DLLA CNTRLLANT ULTM MS Dl CNTRLL DNMNAZN S, - DA gnrl, S. 2- tnnnzfl dll dn npsl 5 S. 3 - Cusfl rdl cntrll n crs d nn Dt rtlm l prd d cntrll VKl VK2 Cdc VK2 Ttl d crdt trstrt VK24 dn d crdt cmpnst VK2 Ttl dl dbt trsfrt VK25 VK22 dn d dbt (VK21 - VK2) VK26 Crdt d mpst utlt VK23 - dn d crdt (VK2 VK2) VK27 ntrss smstrt rsfnl VK30 tvadbt VK3 VA dtrbt VK32 ntrss dvut pr t lqudn tnmstrt VK33 Crdt dmps utlt nll lqudn pndch VK34 Vrsmnt ngutn d rnsdmnl VK35 Vrsmnt ntgrt dmpsl VK36 Ant nrdtt dll cntrllnt cttrluc Frm (0 w c c 3, N n, c uj t:t N c D

33 0109 cp MDLL VA 2016 Prd dmpsl 2015 CDC FSCAL gn (/ & ntrt QUADR VL QUADR VL UQUDAZN DLL MPSTA ANNUAL VL VA dbt smm d rgh V25 VJ2) S. - VL2 VA drbul d ng VF57) Dtrmnn dll VA dvut VL3 MPSTA DVUTA VL VL2) Crdt pr l prd vvr xd mpst VL4 MPSTA A CRDT (VL2 VL) LQUDAZN DLL MPSTA ANNUAL Mcd. N. QUADR CMPLAT DBT S. 2- Crdt VL8 G.dtt rsultnt dll dchrn pr crdt nnu t nn tr stnbl ( nn prcdnl d cu crdt rchst nmbs n nn prcdnt cmpulbul n dtrn sgut d dng dlt uttd (7 VL9 Crdt cmpnsl nl mdlt P24 VL 0 dn d crdt nn rnf,bt ( S. 3- DBT Dlmrnn dll lva dbt VL2 Rmbrs nfrnnul rchst 10,1. 38-bs, crnm 21 --rdt-tl tv tull l VL2 Ammntr d crdt trsfrt () lllvrtà srctt VL22 Crdt VA rsultnt d prm 3 trmstr dl 2015 cmpnst nl md P24 CRDT 4741,,0 CRDT VL23 ntrss dvut prl lqudn tnmstrl 63 VL24 Vrsmnt vv U ttnut t nn m r,d,tv cssn d frsr n VL25 Trslrmnt nn prcdnt rsttut dll cntrllnt VL26 dn crdt nn prcdnt VL27 Crdt rtct,st rmbrs n nn prcdnt cmputbt n dtrn sgut d dng dlruttc f Crdt d mpst utlt nll lqudn prdch pr l nt VL29 d cu rcvut d sctà d gnstn dcl rsprm Ammntr vrsmnt prdc, d rwdmnt, ntrss trmntrll, nt d cu nrssrnntì sl U ffttut n nn prcdnt m rlstn csssn ftttust nll nn d cu ssps pr vnt nl 6375 VL3 Ammntr d dbt rsfnf (7 VL3 Vrsmnt ntgrtv d mpst VL32 VA A DBT (VL3 + r 0t d VL2t VL2dt- prl4.,nh d V125, VL3llt 3670, vvr VL33 VA A CRDT VL4 dt d VL (11.3 dn d VL2 V1241t QUADR CMPLAT r c w lx s s, VL34 Crdt d mpst utlt n sd d dchrn nnul VL35 Crdt rcvut d sdtt d gstn dl rsprm utlt n sd d dchrn nnul,0 VL36 ntrss dvut n sd dl dchrn nnul 37 VL37 Crdt cdnln d sdtà d nsnn dl rsprm svs dltrt. 8 dl DL n. 351l205t VL38 TTAL VA DVUTA (VL32 - VL34 - VL3 + VL3G) 3707 VL39 TTAL VA A CRDtT VL33 - VL37) VL4 Vrsmnt nut sgut d ull n mss dl crdlu VA VB VC VD V VF VJ V VH VK VL VT VX V x x x x x x 1 ) L dclur n crsv rgurdn sltnt l sctà cntrttnt cntrllt ch dnscns ll prcdur d lqudn dll VA d grupp d cu ll rt 73u c, N uj r c s x l ) U r.,)

34 u ,3 W 01 D D D - - N , 1, ,3 D (,3 b b c 2, c L wl fl cj, mm - > - nm CD >1-1 l rn m cn Cm 0-l l Dl -4- > <- c - C C l, - c, C > r. Q 3 0 s ) 0) CNFRM AL PRWDMNT AGNZA DLL NTRAT DL 15/ C 01 < c -1 - n =,, n Dl 2, 3 C L C.! 3 C D> C, 1,3 -, , D Dnmnn LAMA GUSPP

35 cp CDC FSCAL MDLL VA 2016 Prd d mpsl gn ( ntrt QUADR VX DTRMNAZN DLL VA DA VRSAR A CRDT QUADR VX DTRMNA- VX VA d vrsr d trsfrr () DLL VA DA VRSAR DL CRDT VX2 VA crdt (d rprlr r rgh VX4, VX5 VX6) d trsfrr( P hprnst < l dshl,n 0 pè sdl cmplr sl VX3 dn d vrsmnt (d rprtr r rgh VX4, VX5 VX6) n mdul n. t mprt d cu s rchd l rmbrs d cu d lqudr mdnt prcdur smplfct Cusl dl rmbrs L nh rgn mpst rltv ll prn L d cu ll rt. 17-r Cnlrbunt Subpplllr snr grn Attstn dll sct dgl nt prtv l sltscrlt dchr, sns dll rtcl 47 dl dcrt dl Prsdnt dll Rpubblc 28 dcmbr 20, n. 445, d nn rntrr r l sctà gl nt nn prlv d cu ll rtcl 30 dll lgg 23 dcmbr1994, n. 724 dchr d ssr cnspvl dll rspnsbltà nch pnl drvnt dl rlsc d dchrn mndc, prvst dll rtcl 76 dl dcrt d Prsdnt dll Rpubblc 28 Dcmbr 20, n VX4 FRMA Attstn cndn ptrmnl vrsmnt cntrbut l ttscrtl dchr, sns dll rtcl 47 dl dcrt dl Prsdnt dll Rpubblc 28 dcmbr 20, n. 445, ch sussstn l sgunt cndn prvst dll rtcl 38-bs, tr cmm, lttr ), b) c): L L1 ) l ptrmn ntt nn è dmnut, rsptt ll rsultn cntbl dll ultm prd d mpsl, d 0lr l 40 pr cnt: l cnsstn dgl mmbl nn s è rdll, rspll ll rsulln cntbl dll ultm prd d mpst. d ltr l 40 pr cnt pr cssn nn ffttut nll nrml gstn dll tlvlà srcll; l ttvtà stss nn è csst nè s è rdtt pr fftt d cssn d nd rm d nd cmprs nll suddt rsultn cntbl; b) nn rsultn cdut nll nn prcdnl l rchst n qut dll sctà stss pr un mmntr suprr l 50 pr cnt dl cptl scl; c) sn stt sgut vrsmnt d cntrbut prvdnl sscurtv. l sttcrtt dchr d sr cnspvl dll rspnsbltà nch pnl drvnt dl rlsc d dchrn mndc sns dll rtcl 76 dl dcrt dl Prsdnt dlt Rpubblc 28 dcmbr 20, n FRMA 0 VX5 mprt d rprtr n dtrn n cmpnsn mprt cdut sgut d Cdc fscl cnsldnt 3 VX6 pn pr l cnsldt lscl ) L dclur n crsv rgurdn sltnt l sctà cnrllnt crtrlll ch drstn ll prcdur cl lqudn dll VA d grupp d cu ll n. 73 u.c. D

36 V02 cp MDLL VA Prd d mpst 2015 CDC FSCAL l gn (7;; PZN ntrt2 v QUADR V CMUNCAZN V Art. 19 bs 2 -csmm4-rttfcadtraznprbnammrt1zza8l DLL PZN pn RVCH S. - pn, LQUDAZN TRMSTRAL rt 7, D.P R n pn Rvc 2 rnnc Lrvcl1n gl AGRCLTURA ft 0dnlrnpsl Alt 34, Cffm 6 SUggll snrt Rnunc Rvc 2 sul vlr V03 Ar 34, cmm 11: Applcn dl rgm rdnn VA pn Rvc 4 ggunt A 34b Applcn dl rgm nn VA pn Rvc 6 Md. N. [] V4 Art. 36 crnm 3-SRCZ D PÙ ATTVTÀ pn Rvc 2 V05 Al. 36 bs - DSPNSA DAGL ADMPMNT PR L PRAZN SNT pn Rvc 2 c; L V7 - Ar. 74 cmm - DTRA - Applcn dll mpst n rln l numr V6 A. 74 dll cp vndul pn Rvc 2 cmm 6 NTRATTNMNT GCH - Applcn dl rgm rdnn VA pn Rvc 2 V8 ACQUST NTRACMUNTAR - c lt 38, cmm 6, d ) pn Rvc 2 L V09 CSSN D BN USAT - (rt 36, dl, 0.41/1995) c,nm2 nrm 3 mm6 nmsmn 2 nnrm6 pn 2 3 L Rvch [] 5 [] 3 B D DK L S PR GB l NL PT SM AT F S vl Vl CSSNNTRACMUNTARNBASA pln CY LV LT MT PL CZ SK S HU BG R HR CATALGH, PR CRRSPNDNZA SML )rt 41, dl n 331/1993) ] t] CZ CZ L L L] CZCZCZLLLLL RvchflflflflCZflflfl S.2- V2 CNTRBUNTCNCDNTABLTÀPRSSTRZ)rt,cmnt3.d,P R.n 1/19981 pn L] Rvc 2 CZ srngsl prìms tutt l prnr sngl prn - fl - Art APPLCAZN DLL VA ALL V3 CSSNDRDANVSTMNT Cdnt pn 2 L Rvc lntrndn pn 4 CZ V4 Art. 74 qutr -cmm5-applcaznlrgmrdnarva U RGM VA PR CASSA PR SPTTACL VAGGANT CNTRBJNT MNR pn CZ Rvc 2 CZ V015 1ml 32-bs DL n 83/20121 pn CZ Rvc 2 CZ RGM Dl CNTABLTÀ RDNARA PR L MPRS MNR V2 (r 18. cmm 6, d PR n 6/1973) pn pn CZ Rvc 2 CZ -J rvchn gl, 0,,tfU dll RGM D CNTABLTÀ RDNARA PR GL SRCNT ART PRFSSN lml,ntn su V2 (r 3. cmm 2, d.p R. n 695/1996) Grddt pn CZ Rvc 2 CZ P r J DTRMNAZN DL RDDT N MD RDNAR PR L ALTR ATTVTÀ AGRCL V022 (rt. 56-bs, cmm 5. d P.R n. 917/1986) pn 1 CZ Rvc 2 CZ r DTRMNAZN DL RDDT AGRAR PR L SCTÀ AGRCL V023 (r 1, cmm 1063,1 n , fl, 296) pn 1 CZ Rvc 2 CZ DTRMNAZN DL RDDT PR L SCTA CSTTUTT DA MPRNDTR AGRCL V024 - (r, cmm n 2702/26.n 1 pn F CZ Rvc 2 L DTRMNAZN DL RDDT N MD RDNAR PR L ATTVTA AGRCL CNNSS V025 lt 1, cnrnm 423, /12/25.n 266) pn CZ Rvc 2 CZ tu v U U L

37 cp CDC FSCAL 0109 S. 3- pn APPLCAZN DSPSZN LGG N. 398/1991 V030 rvch gl Dtrmnn frflr 4PVA d rddt fftt s dltva ch ASSCAZN SNDACAL D CATGRA PRANT N AGRCLTURA dll mpst V031 Dtrmnn cn VA dl rddt n md rdnr (rl 78, crsm 8, n 413/1991) su rddt V032 AGRTURSM - Dlrrnnrs dlll/a dl rddt n md rdnn )rt. 5,.. 413/1991) RGM FRFTAR PR L PRSN FSCH SRCNT ATTVTÀ D MPRSA, ART PRFSStN V033 Dtrmnn rtrlva dl rddt n md rdnr (rt 1, cmm d 54 89, lgg n, ) V034 RGM FSCAL D VANTAGG PR L MPRNDTRA GVANL LAVRATR N MBLTÀ (r 27, cmml 2, dl. 98/2011) S Dpn Zrvc gl fftt V040 APPLCAZN MPSTA SUGL NTRATTNMNT N MD RDNAR (r 4, d PR. n ) dlfmpst sugl <ntrffnmnnt S. 5- pn DTRMNAZN DLLA BAS MPNBL RAP DA PART D SGGTT PUBBLC rvc gl V050 CH SRCTAN ANCH A111V1TÀ CMMRCAL qlftb (r 10.bu, cmm 2, Lgs t. 446/1997 sussv mdfcn) d RAP pn Rvc 2 1 pn 1 Rvc 2 L pn Rvc 2 pn L pn pn Rvc 2 L pn L1 Rvc 2 -, 0 U c :2 (9 S : -J c c, c c, 13 w S tt U Lt (-