Self-declaration, controls and sanctions

CONAI has prepared control procedures for the correct application of the Environmental Contribution. The CONAI Regulations identify the main types of infractions that constitute serious violations:

  1. omitted Environmental Contribution application;
  2. omitted or insufficient indication if Environmental Contribution, preventing the controls set forth in art. 11, designed to ascertain effective application of the contribution’
  3. omitted or delayed presentation of the Environmental Contribution, in accordance with art. 4, section11, beyond 30 days from deadline expiry;
  4. untruthful Environmental Contribution declaration, according to art. 4, section 11;
  5. fraudulent use of exemption procedures in accordance with art. 4, section 10.

The economic penalty set forth for one or more of the infractions described above is:

  • 50% of amounts due, in the case of the first infraction;
  • 150% of the amounts due, in the case of additional infractions.

The application of this sanction also results in the loss of the right to use the simplified procedure for a period of three years in relation to relative violations identified in section 2, letter e). The economic sanctions are reduced to half if:

  • in accordance with art. 11, section 4, there was no dispute or the consortium company withdraws after communication of the reasons for the protest from CONAI;
  • in relation to the untruthful presentation of the declaration of the environmental contribution, it is nevertheless ascertained that the omission was not more than 10% of the annual environmental contribution.

In the case of other infractions of the Consortium Statutes or Regulations, sanction not exceeding 250,000 Euros may not be imposed (Art. 13, section 6 of the Regulations). The sanctions are also reduced to one third if payment is made within sixty days of notification by CONAI. The sanctions are also applied to the dealership that benefitted from undue advantage in accordance with art. 13, section 2, lett. a) or b).

Regularisation of violations through self-declaration

The Consortium member that would like to regularise violations pertinent to application of regulations may ise a procedure known as “self-declaration”. In this case, without prejudice to the application of penalty interest due, no sanction will be applied to those members that prior to the start of controls declare the infraction made, liquidating (calculating) and declaring the Environmental Contribution due and payment method, within 30 days of presentation of the same, through registered letter with return receipt. For further information please see CONAI_GUIDE_english_version.