1. Page 1 Workshop: “Real Estate Infrastructure: Fit for Use?” Italian Cadastre and Land Registry: the new organization Vienna, 17 th October 2014 Eng. Marco SELLERI Co - Director Regional branch for Veneto Italian Revenue Agency WORKSHOP: “REAL ESTATE INFRASTRUCTURE: FIT FOR USE?”

2. Page 2 Workshop: “Real Estate Infrastructure: Fit for Use?” Land Administration in Italy Levels of governance and related purposes Local Administrations  Regions  Provinces  Municipalities Ministries, National Agencies and Departments  CADASTRE and LAND REGISTRY: management of the archives concerning rural land and real estate urban units existing on the national territory, of the information about the transfer of real estate rights and about the mortgages enrolment, with civil and fiscal purposes  CIVIL PROTECTION: guiding role of projects and activities for the prevention, forecast and monitoring of risks and intervention procedures, coordination of the response to natural disasters, catastrophes or other events  ENVIRONMENT: land and sea protection Big Area General Planning (with protection and coordination purposes) General town planning, Detailed town planning, Building regulations, Planning permissions, Control of informal constructions, civil protection

3. Page 3 Workshop: “Real Estate Infrastructure: Fit for Use?” The Agency is a non-profit public body acting under the supervision of the Ministry of Economy and Finance Set up by Decree no. 300, 30 th July 1999 (Reform of Government Organization) Operational since 1 st January 2001 What’s a Tax Agency

4. Page 4 Workshop: “Real Estate Infrastructure: Fit for Use?” Italian Tax Administration – until 30 th Nov. 2012 Cadastre, Real Estate Rights and Mortgages Registration, Real Estate Market Monitoring System Sogei Technological Partner Ministry of Economy and Finance Department of Finance Policy, Coordination and Supervision Fiscal Revenues Customs and Excises State Properties Management MISSION State monopolies: lotteries and other games, taxation on manufactured tobacco

5. Page 5 Workshop: “Real Estate Infrastructure: Fit for Use?” Italian Tax Administration – From 1 st Dec. 2012 After incorporations (Decree no. 95/2012) MISSION

6. Page 6 Workshop: “Real Estate Infrastructure: Fit for Use?” Tax Agencies Autonomy OrganizationManagement Accounting and Finance Human Resources Management

7. Page 7 Workshop: “Real Estate Infrastructure: Fit for Use?” Three-year lasting, updated every year with reference to the budgetary provisions Defines the services to be carried out and the objectives to be achieved yearly Specifies the funds transferred for: Operating costs Investment expenses Incentives for the objectives achieving The Agreement with the MEF

8. Page 8 Workshop: “Real Estate Infrastructure: Fit for Use?” The Agency provides services related to tax administration and collection, as well as tax litigation As part of the measures to reduce public spending, the Decree no. 95/2012 enabled the incorporation of “Agenzia del Territorio” into the Revenue Agency, as well as the integration of the Autonomous Administration of State Monopolies into the Customs Agency Following the incorporation, the Revenue Agency also provides cadastral, geo-cartographic and appraisal services, and manages the land registry and the real estate market observatory The Revenue Agency duties after incorporation

9. Page 9 Workshop: “Real Estate Infrastructure: Fit for Use?” Organization chart THIS ORGANISATION GUARANTEES A WIDESPREAD PRESENCE ON THE WHOLE NATIONAL TERRITORY 10 Central Directorates 21 Regional Directorates 108 Provincial Directorates [Entrate] 103 Provincial Offices [Territorio] 38.989 Staff 1.354 Executives

10. Page 10 Workshop: “Real Estate Infrastructure: Fit for Use?” The land information system managed by the Agency REAL ESTATE MARKET MONITORING SYSTEM It collects and processes information from real estate market and continuously shows the real estate values trend. CADASTRE and CARTOGRAPHY It shows the technical characteristics of the objects and the holders of real estate rights (not for legal evidence). It gives the values used for taxation purposes. LAND REGISTERS real estate rights and mortgages By registering real estate deeds, it manages the information about the transfer of real estate rights and about the mortgages enrolment. REAL ESTATE INFORMATION SYSTEM LAND (rural areas) BUILDINGS (urban areas) CARTOGRAPHY

11. Page 11 Workshop: “Real Estate Infrastructure: Fit for Use?” The incorporation goals o To improve services to users and foster tax compliance (a single access point in the office and a single reference point for all the real estate taxation issues) o To strengthen actions against tax evasion (integrated management of the real properties data bases) o To achieve scale economies in indirect and managing activities (human resources, administration, ICT management, audit and security, communication, strategic management and planning) o To remove overlapping of local branches Saving focused goals Managing rationalisation Increase of offices efficiency Identification of synergies and scale economies

12. Page 12 Workshop: “Real Estate Infrastructure: Fit for Use?” Decree-Law 6 July 2012, no. 95 Art. 23 quater – Incorporation of Agenzia del Territorio in Agenzia delle Entrate April 2013 – Start up of the 1 st phase of the central offices re-organization process – unification of central «no core» departments June 2014 – unification of the regional offices – the regional competences concerning technical and operational coordination of Provincial Offices-Territorio have been re-determined and assigned to the new «Real estate activities» offices The completion of the re-organization process, including “core” departments, is going to be achieved by the end of 2015 The organizational streamlining

13. Page 13 Workshop: “Real Estate Infrastructure: Fit for Use?” First Phase – Integration of “no core” processes Staff Offices Central Directorate Audit Central Directorate Human Resources and Organization Central Directorate Human Resources and Organization Central Directorate Real Estate Registration Services and Legal Affairs Central Directorate Real Estate Registration Services and Legal Affairs Central Directorate Information Systems Central Directorate Information Systems Central Directorate Planning, Control and Administration Central Directorate Planning, Control and Administration Central Directorate Cadastre and Cartography Central Directorate Cadastre and Cartography Central Directorate Real Estate Market Observatory and Appraisal Services Central Directorate Real Estate Market Observatory and Appraisal Services «core departments» «no core departments» Incorporation «no core» departments Closure of «no core» CD-T Agenzia delle Entrate «no core departments»«core departments» Agenzia del Territorio

14. Page 14 Workshop: “Real Estate Infrastructure: Fit for Use?” REGIONAL DIRECTOR TERRITORIO REGIONAL DIRECTOR TERRITORIO Human Resources Division Human Resources Division Administration and Control Division Administration and Control Division Support and Operational Coordination Division Staff Offices Regional Director Entrate Regional Director Entrate Staff Office Staff Offices Provincial Offices- Territorio REGIONAL CO-DIRECTOR REGIONAL CO-DIRECTOR Line Offices Real Estate Activities Staff Office Line Office Provincial Departments Provincial Offices- Territorio Incorporation «no core» offices Start up of «REA» Offices in the RD-Entrate Closing of the RD-Territorio First Phase – Integration of “no core” processes

15. Page 15 Workshop: “Real Estate Infrastructure: Fit for Use?” The resulting organization of the Agency VICE-DIRECTOR (Deputy) COMMUNICATION SECTOR DIRECTOR VICE-DIRECTOR CENTRAL DIRECTORATE FOR AUDITING AND SECURITY CENTRAL DIRECTORATE FOR AUDITING AND SECURITY CENTRAL DIRECTORATE FOR HUMAN RESOURCES CENTRAL DIRECTORATE FOR HUMAN RESOURCES CENTRAL DIRECTORATE CADASTRE AND CARTOGRAPHY CENTRAL DIRECTORATE REAL ESTATE MARKET OBSERVATORY AND APPRAISAL SERVICES CENTRAL DIRECTORATE REAL ESTATE MARKET OBSERVATORY AND APPRAISAL SERVICES CENTRAL DIRECTORATE REAL ESTATE REGISTRATION SERVICES AND LEGAL AFFAIRS CENTRAL DIRECTORATE REAL ESTATE REGISTRATION SERVICES AND LEGAL AFFAIRS CENTRAL DIRECTORATE FOR TAX ASSESSMENT CENTRAL DIRECTORATE FOR LEGAL AFFAIRS AND FISCAL CASES CENTRAL DIRECTORATE FOR MANAGEMENT, PLANNING AND CONTROL CENTRAL DIRECTORATE FOR TAX REGULATIONS CENTRAL DIRECTORATE FOR SERVICES TO TAXPAYERS Regional Directorates Provincial Departments Provincial Offices - Territorio Executive Committee Board of Auditors

16. Page 16 Workshop: “Real Estate Infrastructure: Fit for Use?” Regional Director Regional Co-Director Functions of the Real estate activities Office - Planning, coordination and monitoring of Provincial Offices - Territorio - Coordination of the activities carried out by the Agency as one of the State cartographic bodies - Coordination of activities aimed at the activation of the Integrated Real Estate Registry - Coordination of the implementation of both strategic projects set at a central level and local projects promoted by the offices - Coordination of cadastral services provided by local authorities, and of the implementation of cooperation agreements with local authorities and professional associations - Support in the coordination of assessment activities related to operations involving real property transfers other organizational units The Real Estate Activities Office of the RD Real Estate Activities

17. Page 17 Workshop: “Real Estate Infrastructure: Fit for Use?” Executive level Non-executive level 1. Bari 2. Brescia 3. Milano 4. Napoli 5. Palermo 6. Roma 7. Torino N. 7 – Office structure model “1” Office Director Staff Appraisal Services Databases Management (cadastral) Customer Services (cadastral) Land Register Services Provincial Offices – Territorio N. 23 – Office structure model “2” Office Director Databases Management and Appraisal Services Customer Services (cadastral) Land Register Services Staff N. 73 – Office structure model “3” Non-executive level Office Director Appraisal Services Databases Management and Cadastral Services Land Register Services Staff

18. Page 18 Workshop: “Real Estate Infrastructure: Fit for Use?” AdT → AdE: work in progress GOALS ACHIEVED Reduction of executive positions Simplified organization Decrease in public spending (I step) EXPECTED RESULTS o Significant reduction of local offices o Single platform for services to citizen in the field of taxation o Decrease in public spending (II step)