Sei sulla pagina 1di 1572

Supplemento ordinario alla “Gazzetta Ufficiale„ n.

323 del 31 dicembre 2020 - Serie generale

Spediz. abb. post. 45%


- art.- 1,art.comma
2, comma
1 20/b
23-12-1996,n. n.
Legge 27-02-2004, 46 -662 - Filiale
Filiale di Romadi Roma

GAZZETTA UFFICIALE
DELLA REPUBBLICA ITALIANA
SI PUBBLICA TUTTI I
PA R T E P R I M A Roma - Giovedì, 31 dicembre 2020 GIORNI NON FESTIVI
DIREZIONE E REDAZIONE PRESSO IL MINISTERO DELLA GIUSTIZIA - UFFICIO PUBBLICAZIONE LEGGI E DECRETI - VIA ARENULA, 70 - 00186 ROMA
AMMINISTRAZIONE PRESSO L’ISTITUTO POLIGRAFICO E ZECCA DELLO STATO - VIA SALARIA, 691 - 00138 ROMA - CENTRALINO 06-85081 - LIBRERIA DELLO STATO
PIAZZA G. VERDI, 1 - 00198 ROMA

N. 47

MINISTERO DELL’ECONOMIA
E DELLE FINANZE

DECRETO 30 dicembre 2020.

Ripartizione in capitoli delle Unità di voto


parlamentare relative al bilancio di previsione dello
Stato per l’anno finanziario 2021 e per il triennio
2021-2023.

VOLUME I
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

SOMMARIO

MINISTERO DELL’ECONOMIA
E DELLE FINANZE

DECRETO 30 dicembre 2020.


Ripartizione in capitoli delle Unità di voto parlamentare relative al bilancio di previsione
dello Stato per l’anno finanziario 2021 e per il triennio 2021-2023. (20A07340) . . . . . . . . . Pag. 1
TABELLE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . » 3

— III —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

DECRETI, DELIBERE E ORDINANZE MINISTERIALI


MINISTERO DELL’ECONOMIA
E DELLE FINANZE

DECRETO 30 dicembre 2020.

Ripartizione in capitoli delle Unità di voto parlamentare relative al bilancio di previsione dello Stato per l’anno finan-
ziario 2021 e per il triennio 2021-2023.

IL MINISTRO DELL’ECONOMIA
E DELLE FINANZE

Vista la legge 31 dicembre 2009, n. 196, concernente «legge di contabilità e finanza pubblica» e successive mo-
dificazioni ed integrazioni;
Visto l’art. 25-bis della citata legge n. 196 del 2009 che dispone l’istituzione delle «azioni» quale ulteriore livello
di dettaglio dei programmi di spesa del bilancio dello Stato e definisce i principi e i criteri per la loro individuazione;
Visto il decreto del Presidente del Consiglio dei ministri 14 ottobre 2016 che, in attuazione del citato art. 25-bis,
dispone che a decorrere dal 1° gennaio 2017 i programmi di spesa, di cui all’art. 21, comma 2, della legge n. 196 del
2009, sono suddivisi in via sperimentale in azioni che rivestono carattere conoscitivo e che integrano le classificazioni
previste ai fini della gestione e della rendicontazione;
Visto l’elenco delle missioni, dei programmi di spesa e delle relative azioni di ciascun Ministero, predisposto in
attuazione dei criteri indicati dall’art. 25-bis commi 1, 2, 3 e 4 della legge n. 196 del 2009, riportato nell’allegato 1 del
menzionato decreto del Presidente del Consiglio dei ministri 14 ottobre 2016;
Visto l’art. 21, comma 17, della citata legge n. 196 del 2009, il quale dispone che alla data di entrata in vigore
della legge di bilancio, con decreto del Ministro dell’economia e delle finanze, d’intesa con le amministrazioni inte-
ressate, le unità di voto parlamentare sono ripartite in capitoli ai fini della gestione e della rendicontazione;
Considerato che la prevista ripartizione in capitoli delle unità di voto parlamentare si omologa ai contenuti degli
allegati tecnici, che integrano ciascuno stato di previsione e che, con l’adozione da parte del Consiglio dei ministri del
progetto di bilancio e delle note di variazioni, si realizza la prevista intesa con le Amministrazioni;
Vista la legge di approvazione del bilancio di previsione dello Stato per l’anno finanziario 2021 e bilancio plu-
riennale per il triennio 2021-2023;
Ritenuta la necessità di far luogo alla ripartizione delle unità di voto parlamentare in capitoli, ed in articoli per
quelli afferenti alcune tipologie di entrata e di spesa;
Ritenuto altresì opportuno attribuire alle unità di voto parlamentare codici meccanografici per seguire, attraverso
il sistema informativo, la gestione delle medesime unità di voto parlamentare;

Decreta:

Ai fini della gestione e della rendicontazione, per lo stato di previsione dell’entrata (tabella n. 1) e per gli stati di
previsione della spesa dei Ministeri (tabelle da n. 2 a n. 15), la ripartizione, per l’anno finanziario 2021 e per il triennio
2021-2023, delle unità di voto parlamentare in capitoli e, limitatamente ai casi specificati nelle premesse, in articoli è
quella risultante dall’allegato documento che costituisce parte integrante del presente decreto.
Il presente decreto viene comunicato alla Corte dei conti e pubblicato nella Gazzetta Ufficiale della Repubblica
italiana.

Roma, 30 dicembre 2020

Il Ministro: GUALTIERI

— 1 —
7$%(//$1

67$72',35(9,6,21('(//
(175$7$
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
&DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

— 5 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
&DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

— 6 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
&DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

— 7 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
&DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

— 8 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
&DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

— 9 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
&DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

— 10 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
&DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

— 11 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
&DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

— 12 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
&DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

— 13 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
&DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

— 14 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
&DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

— 15 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
&DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

— 16 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
&DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

— 17 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
&DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

— 18 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
&DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

— 19 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
&DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

— 20 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
&DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR &DS$UW 8G9 )RJOLR

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL   GL

  GL   GL

  GL   GL

  GL   GL

  GL   GL

  GL   GL

  GL   GL

  GL   GL

  GL   GL

  GL   GL

  GL   GL

  GL   GL

— 21 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj

7ULEXWDULH &3   


&6   

Entrate ricorrenti &3   


&6   

1.1.1 ,PSRVWDVXOUHGGLWRGHOOHSHUVRQHILVLFKH &3   


&6   

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
RUGLQDULDGLJHVWLRQH &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 ,03267$68/5('',72'(//(3(5621(),6,&+( &3   


&6   

 5,7(187('$9(56$56,,17(625(5,$'$//( &3   


$00,1,675$=,21,'(//267$72('$*/,(17,',&8,$/   
&6
6(&21'2&200$/(77(5$$ '(//
$57'(/
'(&5(72'(/35(6,'(17('(//$5(38%%/,&$
6(77(0%5(1&21(6&/86,21('(//(
$=,(1'($872120(('(//
(17()(5529,('(//2
67$72

 5,7(187(68,5('',7,',/$9252',3(1'(17(( &3   
5('',7,$66,0,/$7,'$5,6&827(56,0(',$17(   
&6
9(56$0(172',5(772

 5,7(187(68,5('',7,',/$9252$872120268, &3   
&203(16,3(5$99,$0(172&200(5&,$/((68   
&6
35299,*,21, $577%,6(,&200$'(/
'(&5(72'(/35(6,'(17('(//$5(38%%/,&$
6(77(0%5(1

 5,7(187($7,72/2',$&&2172$33/,&$7($,6(16, &3   
'(//
$57,&2/2'(/'/1$,3$*$0(17,   
&6
5(/$7,9,$,%21,),&,',63267,'$,&2175,%8(17,3(5
%(1(),&,$5,',21(5,'('8&,%,/,23(5,48$/,63(77$
/$'(75$=,21(

 *(77,725,6(59$72$//
(5$5,2$,6(16,'(/'(&5(72 &3   
/(**(1'(/$57,&2/2&200$   
&6

 *(77,725,6(59$72$//
(5$5,2$,6(16,'(/'(&5(72 &3   
/(**(1'(/$57,&2/2   
&6

 9(56$0(17,',5(77,'
,03267$())(778$7,75$0,7( &3   
/($=,(1'(',&5(',72(5(/$7,9(3(1$/,7$
  
&6

 9(56$0(17,$7,72/2',$&&2172,15(/$=,21( &3   
$//
$57'(//$/(**(0$5=21   
&6
())(778$7,75$0,7(/($=,(1'(',&5(',72

 9(56$0(17,',5(77,'
,03267$())(778$7,75$0,7( &3   
/$$00,1,675$=,21(3267$/(   
&6

 9(56$0(17,$7,72/2',$&&2172())(778$7, &3   
75$0,7(/$$00,1,675$=,21(3267$/(   
&6

 9(56$0(17,'
,03267$())(778$7,0(',$17('(/(*$ &3   
%$1&$5,$$,&21&(66,21$5,(5(/$7,9(3(1$/,7$
  
&6


— 22 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 9(56$0(17,$7,72/2',$&&2172())(778$7, &3   
0(',$17('(/(*$%$1&$5,$$,&21&(66,21$5,   
&6

 5,7(187('$9(56$56,,17(625(5,$'$//($=,(1'( &3   
$872120(('$//()(5529,('(//267$7263$   
&6

 9(56$0(17,'
,03267$'$())(778$56,$,6(16,'(/ &3   
'(&5(72/(**(6(77(0%5(1   
&6

 5,7(187(68,5('',7,',/$9252',3(1'(17(( &3   
5('',7,$66,0,/$7,121&+(
5(/$7,9,,17(5(66,   
&6
&255,63267,'$6267,787,'
,03267$121
'20,&,/,$7,),6&$/0(17(,16$5'(*1$$62**(77,
&+(35(67$12/$/25223(5$35(66267$%,/,0(17,
(',03,$17,6,7,1(//$35('(77$5(*,21('$
5,6&827(56,0(',$17(9(56$0(172',5(772$/
&21&(66,21$5,2

 5,7(187(68,5('',7,',/$9252',3(1'(17(( &3   
5('',7,$66,0,/$7,121&+(
5(/$7,9,,17(5(66,   
&6
&255,63267,'$6267,787,'
,03267$),6&$/0(17(
121'20,&,/,$7,1(//$5(*,21(6,&,/,$$62**(77,
&+(35(67$12/$/25223(5$,167$%,/,0(17,('
,03,$17,6,7,1(//$35('(77$5(*,21('$
5,6&827(56,0(',$17(9(56$0(172',5(772$/
&21&(66,21$5,2

 9(56$0(17,',5(77,'
,03267$())(778$7,'$, &3   
6267,787,'
,03267$,15(/$=,21($//
$66,67(1=$   
&6
),6&$/(35(67$7$$,35235,',3(1'(17,

 9(56$0(17,$7,72/2',$&&2172())(778$7,'$, &3   
6267,787,'
,03267$,15(/$=,21($//
$66,67(1=$   
&6
),6&$/(35(67$7$$,35235,',3(1'(17,

 5,7(187(68,5('',7,',/$9252',3(1'(17(( &3   
5('',7,$66,0,/$7,121&+(
5(/$7,9,,17(5(66,',   
&6
63(77$1=$(5$5,$/(&255,63267,'$6267,787,
'
,03267$),6&$/0(17('20,&,/,$7,1(//(5(*,21,
6,&,/,$6$5'(*1$(9$//('
$267$$62**(77,&+(
35(67$12/$/25223(5$,167$%,/,0(17,('
,03,$17,6,7,$/',)825,'(/7(55,725,2'(//(
35('(77(5(*,21,'$5,6&827(56,0(',$17(
9(56$0(172',5(772$/&21&(66,21$5,2

 9(56$0(17,$7,72/2',$&&21723(5,5('',7, &3   
627723267,$7$66$=,21(6(3$5$7$'$,1',&$5(   
&6
1(//$',&+,$5$=,21('(,5('',7,(12162**(77,$
5,7(187$$//$)217(

 5,7(187(68,5('',7,',/$9252',3(1'(17(( &3   
5('',7,$66,0,/$7,121&+(
5(/$7,9,,17(5(66,   
&6
&255,63267,'$6267,787,'
,03267$),6&$/0(17(
121'20,&,/,$7,1(//$5(*,21(9$//('
$267$$
62**(77,&+(35(67$12/$/25223(5$,1
67$%,/,0(17,(',03,$17,6,7,1(//$35('(77$
5(*,21(

 9(56$0(17,',5(77,'
,03267$())(778$7,'$, &3   
6267,787,'
,03267$121'20,&,/,$7,),6&$/0(17(,1   
&6
9$//('
$267$,15(/$=,21($//
$66,67(1=$),6&$/(
$,35235,',3(1'(17,&+(35(67$12/$/25223(5$
,167$%,/,0(17,(',03,$17,6,7,1(//$35('(77$
5(*,21(


— 23 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 9(56$0(17,$7,72/2',$&&2172())(778$7,'$, &3   
6267,787,'
,03267$121'20,&,/,$7,),6&$/0(17(,1   
&6
9$//('
$267$,15(/$=,21($//
$66,67(1=$),6&$/(
$,35235,',3(1'(17,&+(35(67$12/$/25223(5$
,167$%,/,0(17,(',03,$17,6,7,1(//$35('(77$
5(*,21(

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
GLDFFHUWDPHQWRHFRQWUROOR &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 ,03267$68/5('',72'(//(3(5621(),6,&+( &3   


&6   

 ,03267$'$5,6&827(56,0(',$17(582/, &3   


   
&6

 9(56$0(17,'2987,$6(*8,72'(/&21752//2 &3   


$8720$7,==$72()250$/('(//(',&+,$5$=,21,   
&6

 9(56$0(17,'2987,$6(*8,72'(//
$&&(57$0(172 &3   
&21$'(6,21(   
&6

 9(56$0(17,'2987,$6(*8,72',20(66$ &3   
,038*1$=,21('(//
$99,62',$&&(57$0(172(',   
&6
5,181&,$$//
,67$1=$',$&&(57$0(172&21
$'(6,21(

1.1.2 ,PSRVWDVXOUHGGLWRGHOOHVRFLHWD
&3   
&6   

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
RUGLQDULDGLJHVWLRQH &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 ,03267$68/5('',72'(//(62&,(7$
*,$
,03267$ &3   
68/5('',72'(//(3(5621(*,85,',&+(   
&6

 9(56$0(17,',5(77,'
,03267$())(778$7,75$0,7(, &3   
&21&(66,21$5,(5(/$7,9,,17(5(66,   
&6

 *(77,725,6(59$72$//
(5$5,2$,6(16,'(/'(&5(72 &3   
/(**(1'(/$57,&2/2&200$   
&6

 9(56$0(17,$7,72/2',$&&2172,15(/$=,21( &3   
$//
$57'(//$/(**(0$5=21   
&6

 9(56$0(17,'
,03267$'$())(778$56,$,6(16,'(/ &3   
'(&5(72/(**(6(77(0%5(1   
&6

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
GLDFFHUWDPHQWRHFRQWUROOR &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 ,03267$68/5('',72'(//(62&,(7$
*,$
,03267$ &3   
68/5('',72'(//(3(5621(*,85,',&+(   
&6

 ,03267$'$5,6&827(56,0(',$17(582/, &3   


   
&6

— 24 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 9(56$0(17,'2987,$6(*8,72'(/&21752//2 &3   
$8720$7,==$72()250$/('(//(',&+,$5$=,21,   
&6

 9(56$0(17,'2987,$6(*8,72'(//
$&&(57$0(172 &3   
&21$'(6,21(   
&6

 9(56$0(17,'2987,$6(*8,72',20(66$ &3   
,038*1$=,21('(//
$99,62',$&&(57$0(172(',   
&6
5,181&,$$//
,67$1=$',$&&(57$0(172&21
$'(6,21(

1.1.3 6RVWLWXWLYH &3   
&6   

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
RUGLQDULDGLJHVWLRQH &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 ,03267$6267,787,9$'(//
,5(6('(//
,5$368//( &3   
3/869$/(1=(5(/$7,9($,002%,/,'(//(62&,(7$
',   
&6
,19(67,0(172,002%,/,$5(4827$7(

 ,03267$6267,787,9$'(//(,03267(68,5('',7,( &3   
'(//
,5$368//(3/869$/(1=(5($/,==$7($//
$772   
&6
'(/&21)(5,0(172',,002%,/,'$3$57(',62&,(7$

',,19(67,0(172,002%,/,$5(4827$7(237$17,3(5
,/5(*,0(63(&,$/(
 ,03267$'$5,6&827(56,,19,$25',1$5,$ &3   
   
&6

 ,03267$6267,787,9$'(//(,03267(68,5('',7, &3   


121&+(
5,7(187(68*/,,17(5(66,($/75,5('',7,',   
&6
&$3,7$/(
 5,7(187(68,3529(17,,1',&$7,68//(&$0%,$/,$ &3   
1250$'(//
$57'/2772%5(1   
&6

 5,7(187(68//(2%%/,*$=,21,(7,72/,6,0,/$5, &3   
(0(66,'$,67,787,',&5(',72$0(',2(/81*2   
&6
7(50,1(

 5,7(187(68//(2%%/,*$=,21,(7,72/,6,0,/$5, &3   
(0(66,'$$/75,62**(77,   
&6

 5,7(187(68//(2%%/,*$=,21,&219(57,%,/, &3   
   
&6

 5,7(187(68,17(5(66,35(0,('$/75,)5877, &3   


&255,63267,'$$=,(1'((',67,787,',&5(',72   
&6

 5,7(187(68,17(5(66,35(0,('$/75,)5877,',&8, &3   
$*/,$57,&2/,('2987,'$62**(77,121   
&6
5(6,'(17,

 5,7(187(68,5('',7,',&$3,7$/(',9(56,'$, &3   
',9,'(1',('$48(//,',&8,$,35(&('(17,$57,&2/,   
&6

 5,7(187(68,5('',7,',&8,$//
$57,&2/2 &3   
35(&('(17(&255,63267,$62**(77,121   
&6
5(6,'(17,

 5,7(187(68,3529(17,5(/$7,9,$7,72/,2 &3   
&(57,),&$7,,16(5,(2',0$66$   
&6


— 25 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 5,7(187(68,3529(17,5(/$7,9,$7,72/,2 &3   
&(57,),&$7,,16(5,(2',0$66$(0(66,'$62**(77,   
&6
1215(6,'(17,

 $17,&,3$=,21('(//(5,7(187(68*/,,1&5(0(17,', &3   
&8,$//
$57,&2/2'(/'(&5(72/(**(   
&6
6(77(0%5(1

 5,7(187(68*/,,17(5(66,($/75,3529(17,'(, &3   
7,72/,',67$72',&8,$//
$57,&2/2'(/'(&5(72   
&6
/(**(6(77(0%5(1

 5,7(187$68*/,,17(5(66,'(,7,72/,',&8, &3   
$//
$57,&2/2'(/'(&5(72/(**(6(77(0%5(   
&6
1(0(66,'$//($00,1,675$=,21,'(//2
67$72$'25',1$0(172$8721202

 5,7(187$68*/,,17(5(66,('$/75,3529(17,'(//( &3   
2%%/,*$=,21,('(*/,$/75,7,72/,',&8,   
&6
$//
$57,&2/2'(/'(&5(72/(**(6(77(0%5(
1(0(66,'$*/,(17,',&8,$//
$57,&2/2
'(/'356(77(0%5(1

 9(56$0(17,'
,03267$'$())(778$56,$,6(16,'(/ &3   
'(&5(72/(**(6(77(0%5(1   
&6

 5,7(187(68,3529(17,'(//(4827(',25*$1,60,', &3   
,19(67,0(172&2//(77,92,19$/25,02%,/,$5,',   
&6
',5,772(67(52

 5,7(187(68,3529(17,'(//(&(66,21,$7(50,1(', &3   
2%%/,*$=,21,(7,72/,6,0,/$5,   
&6

 5,7(187$68,3529(17,&255,63267,$67$%,/, &3   
25*$1,==$=,21,(67(5(',,035(6(5(6,'(17,   
&6

 6200('(5,9$17,'$//
$80(172'(//$5,7(187$', &3   
&8,$,&200,('(/'(&5(72/(**(*,8*12   
&6
1

 6200$3$5,$/3(5&(17268*/,,17(5(66,35(0, &3   
('$/75,)5877,'(//(2%%/,*$=,21,(0(66('$//(   
&6
%$1&+(0$785$7,),12$/020(172
'(//
$17,&,3$725,0%2562'2987$'$//
(0,77(17(

 ,03267$6267,787,9$68*/,,17(5(66,35(0,(' &3   
$/75,)5877,',7$/81(2%%/,*$=,21,(7,72/,   
&6
6,0,/$5,',&8,$/'(&5(72/(*,6/$7,92$35,/(
1$'(6&/86,21('(,7,72/,
2%%/,*$=,21$5,(0(66,'$(17,7(55,725,$/,$,
6(16,'(//
$57,&2/2'(//$/(**(',&(0%5(
1

 ,03267$6267,787,9$'(,5('',7,',&$3,7$/(', &3   
)217((67(5$   
&6

 9(56$0(172'(//(5,7(187($//$)217(5(/$7,9( &3   
$',17(5(66,35(0,('$/75,)5877,&255,63267,$   
&6
'(326,7$17,(&255(17,67,'$8)),&,3267$/,('$
63257(//,',$=,(1'((',67,787,',&5(',72
23(5$17,1(//$5(*,21(9$//('
$267$


— 26 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 9(56$0(172'(//$4827$'(/*(77,72'(//$ &3   
5,7(187$$//$)217(',&8,$/'(&5(72/(*,6/$7,92   
&6
$35,/(1,1$778$=,21('(//$',5(77,9$
&(,10$7(5,$',7$66$=,21('(,5('',7,'$
5,63$50,262772)250$',3$*$0(17,',,17(5(66,

 *(77,725,6(59$72$//
(5$5,2$,6(16,'(/'(&5(72 &3   
/(**(1'(/$57,&2/2&200$   
&6

 ,03267$6267,787,9$'(//(,03267(68/5('',72$ &3   
&$5,&2'(,)21',',,19(67,0(172   
&6

 ,03267$6267,787,9$$&$5,&2'(,)21',&2081,', &3   


,19(67,0(1721$=,21$/,   
&6

 ,03267$6267,787,9$',&8,$/35(&('(17( &3   
$57,&2/2'2987$,10,685$5,'277$   
&6

 ,03267$6267,787,9$$&$5,&2'(,)21',&2081,', &3   
,19(67,0(172(67(5,   
&6

 ,03267$6267,787,9$$&$5,&2'(,)21',&2081,', &3   
,19(67,0(17202%,/,$5,&+,86,,10,685$3,(1$   
&6

 ,03267$6267,787,9$$&$5,&2'(,)21',&2081,', &3   
,19(67,0(17202%,/,$5(&+,86,,10,685$5,'277$   
&6

 *(77,725,6(59$72$//
(5$5,2$,6(16,'(/'(&5(72 &3   
/(**(1'(/$57,&2/2&200$   
&6

 ,03267$6267,787,9$'(//(,03267(68,5('',7,68 &3   
3/869$/(1=('$&(66,21($7,72/221(5262',   
&6
$=,21,(',$/75,5$33257,3$57(&,3$7,9,
 ,03267$5,6&266$,19,$25',1$5,$ &3   
   
&6

 ,03267(6267,787,9(35(9,67('$//
$57,&2/2 &3   
&200,('(//$/(**(',&(0%5(   
&6
1
 ,03267$6267,787,9$'(//$0$**,25$=,21(', &3   
&21*8$*/,2   
&6

 ,03267$6267,787,9$68/5,68/7$720$785$72 &3   
'(//(*(67,21,,1',9,'8$/,',3257$)2*/,2',&8,   
&6
$//
$57,&2/2'(/'(&5(72/(*,6/$7,92
129(0%5(1

 ,03267$6267,787,9$68//(3/869$/(1=('$ &3   
&(66,21(',$=,(1'$2',3$57(&,3$=,21,',   
&6
&21752//22',&2//(*$0(172

 ,03267$6267,787,9$68//(3/869$/(1=((68*/, &3   
$/75,5('',7,',9(56,35(9,67$'$//
$57,&2/2'(/   
&6
'(&5(72/(*,6/$7,92129(0%5(1

 ,03267$6267,787,9$68*/,87,/,'(5,9$17,'$//( &3   
$=,21,('$,7,72/,6,0,/$5,,00(66,1(/6,67(0$',   
&6
'(326,72$&&(175$72*(67,72'$/0217(7,72/,6
3$

 *(77,725,6(59$72$//
(5$5,2$,6(16,'(/'(&5(72 &3   
/(**(1'(/$57,&2/2&200$   
&6


— 27 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 ,03267$6267,787,9$1829,5(6,'(17,(;$57 &3   
%,6'(/78,5   
&6

 ,03267$6267,787,9$'(//
,03267$68/5('',72 &3   
'(//(3(5621(),6,&+(('(//(5(/$7,9(   
&6
$'',=,21$/,121&+(
'(//(,03267(',5(*,6752(
',%2//268/&2175$772',/2&$=,21( &('2/$5(
6(&&$
 9(56$0(17,',5(77,'
,03267$ &3   
   
&6

 9(56$0(17,$7,72/2',$&&2172 &3   


   
&6

 5,7(187$23(5$7$$//
$772'(/3$*$0(172$/ &3   
%(1(),&,$5,2',&$121,2&255,63(77,9,5(/$7,9,$,   
&6
&2175$77,',/2&$=,21(%5(9(',&8,$//
$57,&2/2
&200$'(/'(&5(72/(**($35,/(1

 ,03267$6267,787,9$'(//
,03267$68/5('',72 &3   
'(//(62&,(7$
 *,$
,03267$68/5('',72'(//(   
&6
3(5621(*,85,',&+( '2987$'$//(62&,(7$
',
*(67,21('(,)21',',,19(67,0(172,002%,/,$5,
&+,86,',&8,$//
$57'(//$/(**(*(11$,2
1

 ,03267$6267,787,9$68*/,,17(5(66,35(0,(' &3   
$/75,)5877,'(,7,72/,2%%/,*$=,21$5,(0(66,'$*/,   
&6
(17,7(55,725,$/,$,6(16,'(//
$57'(//$/(**(
',&(0%5(1'$5,$66(*1$5($//267$72
',35(9,6,21('(/0,1,67(52'(//
,17(5123(5/$
68&&(66,9$'(67,1$=,21($*/,(17,(0,77(17,$,
6(16,'(//
$57,&2/2&200$'(/'(&5(72
/(*,6/$7,92$35,/(1,10,685$3$5,$/
3(5&(172'(/*(77,72'(//$0('(6,0$,03267$
&+(6,5(1'(5(%%($33/,&$%,/(68//
,17(52
$00217$5('(*/,,17(5(66,3$66,9,'(/35(67,72
 ,03267$5,6&266$,19,$25',1$5,$ &3   
   
&6

 ,03267$6267,787,9$'(//
,03267$68,5('',7, *,$
&3 3(50(025,$  
,03267$68/5('',72'(//(3(5621(),6,&+( 3(50(025,$  
&6
$33/,&$7$68,5('',7,',/$9252(0(56,

 ,03267$6267,787,9$68,5('',7,'(//(3(5621( &3   
),6,&+(7,72/$5,',5('',7,'$3(16,21(',)217(   
&6
(67(5$&+(75$6)(5,6&212/$35235,$5(6,'(1=$
),6&$/(1(/0(==2*,2512$,6(16,'(//
$57,&2/2
7(5'(/78,5

 ,03267(6267,787,9(',75,%87,',5(77, &3   
&6   

 ,03267$6267,787,9$68,5('',7,',&8,$//
$57,&2/2 &3   
&200$/(77(5$*48$7(5'(/7(67281,&2   
&6
'(//(,03267(68,5('',7,5,6(59$7$$//
(5$5,2$,
6(16,'(/'(&5(72/(**(1'(/$57,&2/2
&200$

 ,03267$6267,787,9$68,3529(17,'(5,9$17,'$//( &3   
$77,9,7$
',12/(**,2,1)250$2&&$6,21$/(',   
&6
,0%$5&$=,21,(1$9,',',32572',&8,$//
$57,&2/2
%,6&200$'(/'(&5(72/(*,6/$7,921'(/



— 28 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 ,03267$6267,787,9$68//(,1'(11,7$
',(635235,2 &3   
'(//($5(()$%%5,&$%,/,   
&6

 ,03267$6267,787,9$5(/$7,9$$,%(1,,002%,/, &3   
(6&/86,'$/3$75,021,2'(//
,035(6$   
&6

 ,03267$6267,787,9$'(//(,03267(68,5('',7,'$ &3   
$33/,&$5($,)21',3(16,21(('$//($/75()250(   
&6
3(16,21,67,&+(&203/(0(17$5,(',1',9,'8$/,$,
6(16,'(*/,$57,&2/,%,67(5(48$7(5
'(/'(&5(72/(*,6/$7,92$35,/(1
&20(,1752'277,'$*/,$57,&2/,(''(/
'(&5(72/(*,6/$7,921'(/)(%%5$,2

 ,03267$6267,787,9$'(//$7$66$',&21&(66,21( &3 3(50(025,$  
*29(51$7,9$3(5/$3$57,7$,9$'(//
,03267$ 3(50(025,$  
&6
&2081$/(3(5/
(6(5&,=,2',,035(6((',$57,(
352)(66,21,'(//
,03267$&2081$/(68*/,
,002%,/,'(//(7$66(3(5/
2&&83$=,21(',63$=,
('$5((38%%/,&+('(//
,03267$68,5('',7, *,$

,03267$68/5('',72'(//(3(5621(),6,&+( 
'(//
,03267$/2&$/(68,5('',7,('(//
,03267$68/
3$75,021,21(772'(//(,035(6(

 ,03267$6267,787,9$'(//
,03267$68,5('',7, *,$
&3   
,03267$68/5('',72'(//(3(5621(),6,&+(   
&6
'2987$'$,62**(77,&+(,175$35(1'212
81
$77,9,7$
$57,67,&$2352)(66,21$/(299(52',
,035(6$

 ,03267$6267,787,9$'(//
,03267$68,5('',7, *,$
&3   
,03267$68/5('',72'(//(3(5621(),6,&+(   
&6
'2987$'$,62**(77,&+(6,$99$/*212'(/5(*,0(
),6&$/('(//($77,9,7$
0$5*,1$/,
 ,03267$'$5,6&827(56,,19,$25',1$5,$ &3   
   
&6

 ,03267$6267,787,9$68,5('',7,',&8,$//
$57 &3   
&200$/(77(5$*48$7(5'(/7(67281,&2'(//(   
&6
,03267(68,5('',7,

 ,03267$6267,787,9$68,5('',7,',&8,$//
$57 &3   
&200$/(77(5$*48,148,(6'(/7(67281,&2   
&6
'(//(,03267(68,5('',7,

 ,03267$6267,787,9$68,5('',7,'(5,9$17,'$//$ &3   
5,9$/87$=,21('(,)21',3(5,/75$77$0(172',),1(   
&6
5$332572('$,5(1',0(17,$775,%8,7,$,)21',',
35(9,'(1=$
 ,03267$6267,787,9$9(56$7$,1$&&2172'$3$57( &3   
'(,6267,787,'
,03267$   
&6

 ,03267$6267,787,9$9(56$7$$6$/'2'$3$57('(, &3   
6267,787,'
,03267$   
&6

 ,03267$6267,787,9$9(56$7$'$/62**(772 &3   
3(5&(7725(,16('(',',&+,$5$=,21(   
&6

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
GLDFFHUWDPHQWRHFRQWUROOR &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

— 29 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 ,03267$6267,787,9$'(//(,03267(68,5('',7,( &3   
'(//
,5$368//(3/869$/(1=(5($/,==$7($//
$772   
&6
'(/&21)(5,0(172',,002%,/,'$3$57(',62&,(7$

',,19(67,0(172,002%,/,$5(4827$7(237$17,3(5
,/5(*,0(63(&,$/(
 ,03267$'$5,6&827(56,$0(==2582/, &3   
   
&6

 ,03267$6267,787,9$'(//(,03267(68,5('',7, &3   


121&+(
5,7(187(68*/,,17(5(66,($/75,5('',7,',   
&6
&$3,7$/(
 6200('$5,6&827(56,0(',$17(582/, &3   
   
&6

 ,03267$6267,787,9$'(//(,03267(68,5('',7,68 &3   


3/869$/(1=('$&(66,21($7,72/221(5262',   
&6
$=,21,(',$/75,5$33257,3$57(&,3$7,9,
 ,03267$5,6&266$$0(==2582/2 &3   
   
&6

 ,03267(6267,787,9(35(9,67('$//
$57,&2/2 &3   
&200,('(//$/(**(',&(0%5(   
&6
1
 ,03267$'$5,6&827(56,$0(==2582/, &3   
   
&6

 ,03267$6267,787,9$'(//
,03267$68/5('',72 &3   
'(//(3(5621(),6,&+(('(//(5(/$7,9(   
&6
$'',=,21$/,121&+(
'(//(,03267(',5(*,6752(
',%2//268/&2175$772',/2&$=,21( &('2/$5(
6(&&$
 ,03267$'$5,6&827(56,0(',$17(582/, &3   
   
&6

 ,03267$6267,787,9$68*/,,17(5(66,35(0,(' &3   


$/75,)5877,'(,7,72/,2%%/,*$=,21$5,(0(66,'$*/,   
&6
(17,7(55,725,$/,$,6(16,'(//
$57'(//$/(**(
',&(0%5(1'$5,$66(*1$5($//267$72
',35(9,6,21('(/0,1,67(52'(//
,17(5123(5/$
68&&(66,9$'(67,1$=,21($*/,(17,(0,77(17,$,
6(16,'(//
$57,&2/2&200$'(/'(&5(72
/(*,6/$7,92$35,/(1,10,685$3$5,$/
3(5&(172'(/*(77,72'(//$0('(6,0$,03267$
&+(6,5(1'(5(%%($33/,&$%,/(68//
,17(52
$00217$5('(*/,,17(5(66,3$66,9,'(/35(67,72
 ,03267$5,6&266$$6(*8,72',$&&(57$0(172($ &3   
0(==2582/,   
&6

 ,03267(6267,787,9(',75,%87,',5(77, &3   
&6   

 ,03267$'$5,6&827(56,$0(==2582/, &3   


   
&6

 ,03267$6267,787,9$'(//
,03267$68,5('',7, *,$
&3   
,03267$68/5('',72'(//(3(5621(),6,&+(   
&6
'2987$'$,62**(77,&+(6,$99$/*212'(/5(*,0(
),6&$/('(//($77,9,7$
0$5*,1$/,
 ,03267$'$5,6&827(56,$0(==2582/, &3   
   
&6

 ,03267$6267,787,9$68,5('',7,'(5,9$17,'$//$ &3   


5,9$/87$=,21('(,)21',3(5,/75$77$0(172',),1(   
&6
5$332572('$,5(1',0(17,$775,%8,7,$,)21',',
35(9,'(1=$

— 30 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 ,03267$'$5,6&827(56,$0(==2582/, &3   
   
&6

1.1.4 $OWUHLPSRVWHGLUHWWH &3   


&6   

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
RUGLQDULDGLJHVWLRQH &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 ,03267$68,6(59,=,',*,7$/, &3   


   
&6

 4827$'(/3(5&(172'(//
,03267$81,&$68, &3   
*,82&+,',$%,/,7$
(68,&21&256,3521267,&,   
&6

 7272&$/&,2 &3   


   
&6

 72726(, &3   


   
&6

 727,3 &3   


   
&6

 7272*2/ &3   


   
&6

 6&200(66(,33,&+( &3   


   
&6

 6&200(66(63257,9( &3   


   
&6

 $/75(6&200(66(',9(56('$48(//(,33,&+(( &3   


63257,9(121&+(
$/75,&21&256,3521267,&,   
&6

 &21&25623521267,&2,/ &3   
   
&6

 *,2&+,',$%,/,7$
$',67$1=$&219,1&,7(,1'(1$52 &3   
   
&6

 %,1*2$',67$1=$ &3   


   
&6

 4827$'(/3(5&(172'(//
,1&$662/25'2'(, &3   
3529(17,'(5,9$17,$//267$72'$//
(6(5&,=,2'(,   
&6
*,82&+,',$%,/,7$
('(,&21&256,3521267,&,

 ,03267$68/5('',72'
,035(6$ &3   
&6   

 9(56$0(17,',5(77,'
,03267$ &3   
   
&6

 9(56$0(17,$7,72/2',$&&2172 &3   


   
&6

 ,03267$/2&$/(68,5('',7, &3   


&6   

 9(56$0(17,',5(77,'
,03267$())(778$7,75$0,7(, &3   
&21&(66,21$5,'$//(3(5621(*,85,',&+((   
&6
5(/$7,9,,17(5(66,


— 31 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 9(56$0(17,',5(77,'
,03267$())(778$7,75$0,7( &3   
/($=,(1'(',&5(',72(5(/$7,9(3(1$/,7$
  
&6

 ,03267$$7,72/2'
$&&2172'$5,6&827(56, &3   
0(',$17(9(56$0(172',5(772$,&21&(66,21$5,   
&6
'$//(3(5621(*,85,',&+((5(/$7,9,,17(5(66,

 ,03267$$7,72/2'
$&&2172'$5,6&827(56, &3   
75$0,7(/($=,(1'(',&5(',72(5(/$7,9(3(1$/,7$
  
&6

 9(56$0(17,',5(77,'
,03267$())(778$7,75$0,7( &3   
/$$00,1,675$=,21(3267$/(   
&6

 ,03267$$7,72/2',$&&2172'$5,6&827(56, &3   
75$0,7(/$$00,1,675$=,21(3267$/(   
&6

 9(56$0(17,'
,03267$())(778$7,0(',$17('(/(*$ &3   
%$1&$5,$$,&21&(66,21$5,(5(/$7,9(3(1$/,7$
  
&6

 9(56$0(17,$7,72/2',$&&2172())(778$7, &3   
0(',$17('(/(*$%$1&$5,$$,&21&(66,21$5,   
&6

 9(56$0(17,',5(77,'
,03267$())(778$7,75$0,7(, &3   
&21&(66,21$5,'$//(62&,(7$
',3(5621((   
&6
62**(77,(48,3$5$7,(5(/$7,9,,17(5(66,

 9(56$0(17,$7,72/2'
$&&2172())(778$7, &3   
75$0,7(,&21&(66,21$5,'$//(62&,(7$
',3(5621(   
&6
(62**(77,(48,3$5$7,(5(/$7,9,,17(5(66,

 9(56$0(17,',5(77,'
,03267$())(778$7,'$, &3   
6267,787,'
,03267$,15(/$=,21($//
$66,67(1=$   
&6
),6&$/(35(67$7$$,35235,',3(1'(17,

 9(56$0(17,',5(77,'
,03267$())(778$7,'$, &3   
6267,787,'
,03267$),6&$/0(17('20,&,/,$7,1(//(   
&6
5(*,21,6,&,/,$(6$5'(*1$,15(/$=,21(
$//
$66,67(1=$),6&$/(35(67$7$$,35235,
',3(1'(17,&+(23(5$12,167$%,/,0(17,('
,03,$17,6,7,$/',)825,'(/7(55,725,2'(//(
35('(77(5(*,21,

 5,7(187('
$&&21722'
,03267$68*/,87,/, &3   
',675,%8,7,'$//(3(5621(*,85,',&+(   
&6

 ,03267$5,6&266$,19,$25',1$5,$ &3   


   
&6

 *(77,725,6(59$72$//
(5$5,2$,6(16,'(/'(&5(72 &3   
/(**(1'(/$57,&2/2&200$   
&6

 5,7(187(68,&2175,%87,'(*/,(17,38%%/,&,68, &3   
35(0,68//(9,1&,7((68,&$3,7$/,',$66,&85$=,21,   
&6
68//$9,7$
 5,7(187(68,&2175,%87,&255,63267,$',035(6( &3   
'$$00,1,675$=,21,'(//267$725(*,21,   
&6
3529,1&,(&2081,('$/75,(17,38%%/,&,

 5,7(187(6835(0,'(//(/277(5,(720%2/( &3   
3(6&+(2%$1&+,',%(1(),&(1=$   
&6


— 32 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 5,7(187(6835(0,3(5*,82&+,',$%,/,7$
,1 &3   
63(77$&2/,5$',27(/(9,6,9,&203(7,=,21,63257,9(   
&6
20$1,)(67$=,21,',48$/6,$6,$/752*(1(5(

 5,7(187(68$/75(9,1&,7((35(0, &3   
   
&6

 5,7(187(3(55,6&$772',$66,&85$=,21,68//$9,7$ &3   


   
&6

 5,7(187$68,&$3,7$/,'(5,9$17,'$&2175$77,', &3   


$66,&85$=,21(68//$9,7$   
&6

 9(56$0(17,',,03267(68,5('',7,,1%$6($ &3   
',&+,$5$=,21(,17(*5$7,9$$,6(16,'(//
$57,&2/2   
&6
'(//$/(**(',&(0%5(1
 ,5( *,$
,53() ',&+,$5$=,21(,17(*5$7,9$ &3   
   
&6

 ,5(6 *,$
,53(* ',&+,$5$=,21(,17(*5$7,9$ &3   
   
&6

 ,/25',&+,$5$=,21(,17(*5$7,9$ &3   


   
&6

 $'',=,21$/($//(,03267(68/5('',7268//$ &3   


352'8=,21(',675,%8=,21((5$335(6(17$=,21(',   
&6
0$7(5,$/((352*5$00,7(/(9,6,9,',&217(1872
32512*5$),&2(',,1&,7$0(172$//$9,2/(1=$
121&+(
',75$60,66,21,7(/(9,6,9(92/7($
62//(&,7$5(/$&5('8/,7$
3232/$5(

 ,03267$68/3$75,021,21(772',62&,(7$
,035(6( &3   
,1',9,'8$/,(17,(67$%,/,25*$1,==$=,21,'(,   
&6
62**(77,35('(77,
 9(56$0(17,',5(77,'
,03267$())(778$7,75$0,7( &3   
&21&(66,21$5,(5(/$7,9(3(1$/,7$
  
&6

 9(56$0(17,',5(77,'
,03267$())(778$7,75$0,7( &3   
/($=,(1'(',&5(',72(5(/$7,9(3(1$/,7$
  
&6

 9(56$0(17,',5(77,'
,03267$())(778$7,75$0,7( &3   
/
$00,1,675$=,21(3267$/((5(/$7,9(3(1$/,7$
  
&6

 5,7(187(68//(3/869$/(1=(5($/,==$7(0(',$17( &3   
&(66,21,$7(50,1(',9$/87((67(5(   
&6

 ,03267$675$25',1$5,$68/3$75,021,21(772 &3 3(50(025,$  
'(//(,035(6('2987$'$//(62&,(7$
&223(5$7,9( 3(50(025,$  
&6
(/252&21625=,

 6200$3$5,$/3(5&(172'(,3529(17,'(5,9$17, &3   
'$'(326,7,','(1$52',9$/25,02%,/,$5,(',$/75,   
&6
7,72/,',9(56,'$//($=,21,('$7,72/,6,0,/$5,$
*$5$1=,$',),1$1=,$0(17,&21&(66,$',035(6(
5(6,'(17,())(778$7,)825,'$//
(6(5&,=,2',
$77,9,7$
352'877,9(',5('',72'
,035(6$

 $'',=,21$/($//
,03267$68/5('',72'(//( &3   
62&,(7$
',&8,$//
$57,&2/2'(//$/(**(   
&6
)(%%5$,21
 9(56$0(17,$7,72/2',6$/'2 &3   
   
&6

— 33 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 9(56$0(17,$7,72/2',$&&2172 &3   
   
&6

 5,7(187$',$&&217223(5$7$'$,62**(77, &3   


2%%/,*$7,$&255,6321'(5(8175$77$0(172',   
&6
),1(5$332572$,6(16,'(//
$57,&2/2'(/
&2',&(&,9,/(

 ,03267$3$75,021,$/(68/9$/25('(*/,,002%,/, &3   
6,78$7,$//
(67(5235(9,67$'$/'(&5(72/(**(1   
&6
'(/$57,&2/2&200$

 ,03267$68/9$/25('(//($77,9,7$
),1$1=,$5,( &3   
'(7(187($//
(67(52'$//(3(5621(),6,&+(   
&6
5(6,'(17,1(/7(55,725,2'(//267$7235(9,67$
'$/'(&5(72/(**(1'(/$57,&2/2
&200$

 ,03267$081,&,3$/(35235,$5,6(59$7$$//
(5$5,2 &3   
$,6(16,'(/'(&5(72/(**(1'(/   
&6
$57,&2/2&200$

 ,03267$081,&,3$/(35235,$5,6(59$7$$//
(5$5,2 &3   
'(5,9$17('$*/,,002%,/,$'862352'877,92   
&6
&/$66,),&$7,1(/*58332&$7$67$/('

 6200('(5,9$17,'$//(9$5,$=,21,'(//($/,4827( &3   
',,03267$(5,'8=,21,'(//$0,685$'(//(   
&6
$*(92/$=,21,('(//('(75$=,21,9,*(17,,1
0$7(5,$',,03267(',5(77(

 (175$7('(5,9$17,'$//$5,'8=,21('(,5(*,0,', &3   
(6(1=,21((6&/86,21(()$925(),6&$/(35(9,67$   
&6
'$//
$57,&2/2&200$7(5'(/'(&5(72/(**(
/8*/,21

 ,03267$68//(5,6(59(0$7(0$7,&+('(,5$0,9,7$ &3   
'(//(62&,(7$
('(17,&+((6(5&,7$12$77,9,7$
  
&6
$66,&85$7,9$
 ,03267$5,6&266$,19,$25',1$5,$ &3   
   
&6

 ,03267$3$75,021,$/(68//
$00217$5('(/9$/25( &3   
1(772'(,)21',,002%,/,$5,&+,86,',&8,$//
$57   
&6
'(/'(&5(72/(*,6/$7,92)(%%5$,21

 (175$7((9(178$/,',9(56(&21&(51(17,/( &3   
,03267(68/3$75,021,2(68/5('',72   
&6

 ,03267$'$5,6&827(56,,19,$25',1$5,$ &3   


   
&6

',3$57,0(172'(/7(6252 (&2120,$( &3   


),1$1=(   
&6

 ,03267$,002%,/,$5(68//(3,$77$)250(0$5,1( &3   


5,6(59$7$$//
(5$5,2   
&6

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
GLDFFHUWDPHQWRHFRQWUROOR &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

— 34 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 ,03267$68/5('',72'(,)$%%5,&$7, &3 3(50(025,$  
 3(50(025,$  
&6

 ,03267$68,5('',7,',5,&&+(==$02%,/( &3   


&6   

 ,03267$'$5,6&827(56,0(',$17(582/, &3   


   
&6

 0$**,25$=,21('
,03267$3(55,7$5'$7$ &3   
,6&5,=,21($582/2   
&6

 0$**,25$=,21('
,03267$3(5352/81*$7$ &3   
5$7($=,21(   
&6

 ,03267$&203/(0(17$5(352*5(66,9$68/ &3   
5('',72&203/(66,92   
&6

 ,03267$'$5,6&827(56,0(',$17(582/, &3   


   
&6

 0$**,25$=,21('
,03267$3(55,7$5'$7$ &3   
,6&5,=,21($582/2   
&6

 0$**,25$=,21('
,03267$3(5352/81*$7$ &3   
5$7($=,21(   
&6

 ,03267(68//(62&,(7$
(68//(2%%/,*$=,21, &3   
   
&6

 $'',=,21$/(3(5&(172$//(,03267(',5(77( &3   


(5$5,$/,$//(,03267(6295$,03267(7$66((   
&6
&2175,%87,&2081$/,(3529,1&,$/,5,6&827,%,/,
0(',$17(582/,

 (175$7(5,6(59$7($//
(5$5,2'(5,9$17, &3   
'$//
(67(16,21($//
,03267$68//(62&,(7$
(   
&6
'$//
$80(172'(//
$'',=,21$/(3(5&(172$//(
,03267(',5(77((5$5,$/,$//(,03267(
6295$,03267(7$66((&2175,%87,&2081$/,(
3529,1&,$/,5,6&827,%,/,0(',$17(582/,

 ,03267$68/5('',72'
,035(6$ &3   
&6   

 ,03267$'$5,6&827(56,0(',$17(582/, &3   


   
&6

 9(56$0(17,'2987,$6(*8,72'(//
$&&(57$0(172 &3   
&21$'(6,21(   
&6

 ,03267$/2&$/(68,5('',7, &3   
&6   

 ,03267$'$5,6&827(56,0(',$17(582/, &3   


   
&6

 9(56$0(17,'2987,$6(*8,72'(//
$&&(57$0(172 &3   
&21$'(6,21(   
&6

 9(56$0(17,'2987,$6(*8,72',20(66$ &3   
,038*1$=,21('(//
$99,62',$&&(57$0(172(',   
&6
5,181&,$$//
,67$1=$',$&&(57$0(172&21
$'(6,21(


— 35 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 5,7(187('
$&&21722'
,03267$68*/,87,/, &3   
',675,%8,7,'$//(3(5621(*,85,',&+(   
&6

 ,03267$5,6&266$$6(*8,72',$&&(57$0(172($ &3   


0(==2582/,   
&6

 5,7(187(68,&2175,%87,'(*/,(17,38%%/,&,68, &3   
35(0,68//(9,1&,7((68,&$3,7$/,',$66,&85$=,21,   
&6
68//$9,7$
 5,7(187($//$)217('$5,6&827(56,0(',$17( &3   
582/,   
&6

 9(56$0(17,',,03267(68,5('',7,,1%$6($ &3   
',&+,$5$=,21(,17(*5$7,9$$,6(16,'(//
$57,&2/2   
&6
'(//$/(**(',&(0%5(1
 ,03267(68,5('',7,,1%$6($',&+,$5$=,21( &3   
,17(*5$7,9$5,6&266($0(==2582/2   
&6

 ,03267$68/3$75,021,21(772',62&,(7$
,035(6( &3   
,1',9,'8$/,(17,(67$%,/,25*$1,==$=,21,'(,   
&6
62**(77,35('(77,
 ,03267$5,6&266$$0(==2582/, &3   
   
&6

 ,03267$68//(5,6(59(0$7(0$7,&+('(,5$0,9,7$ &3   


'(//(62&,(7$
('(17,&+((6(5&,7$12$77,9,7$
  
&6
$66,&85$7,9$
 ,03267$5,6&266$$6(*8,72',$&&(57$0(172($ &3   
0(==2582/,   
&6

 (175$7((9(178$/,',9(56(&21&(51(17,/( &3   
,03267(68/3$75,021,2(68/5('',72   
&6

 (175$7('$$&&(57$0(172(&21752//2 &3   


   
&6

1.1.5 ,PSRVWDVXOYDORUHDJJLXQWR &3   


&6   

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
RUGLQDULDGLJHVWLRQH &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 ,03267$68/9$/25($**,8172 &3   


&6   

 ,03267$5(/$7,9$$*/,6&$0%,,17(51, &3   


   
&6

 ,03267$5(/$7,9$$//(,03257$=,21, &3   


   
&6

 *(77,725,6(59$72$//
(5$5,2$,6(16,'(/'(&5(72 &3   
/(**(1'(/$57,&2/2&200$   
&6

 *(77,725,6(59$72$//
(5$5,2$,6(16,'(/'(&5(72 &3   
/(**(1'(/$57,&2/2   
&6

 *(77,725,6(59$72$//
(5$5,2$,6(16,'(/'(&5(72 &3   
/(**(1'(/$57,&2/2&200$   
&6


— 36 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 9(56$0(17,'$3$57(',38%%/,&+($00,1,675$=,21, &3   
,1$778$=,21('(//(',6326,=,21,,10$7(5,$',   
&6
6&,66,21(',3$*$0(17,',&8,$//
$57,&2/2
&200$/(77(5$%'(//$/(**(1'(/
&+(,1752'8&(/
$57,&2/27(5'(/'(&5(72'(/
35(6,'(17('(//$5(38%%/,&$1'(/

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
GLDFFHUWDPHQWRHFRQWUROOR &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 ,03267$68/9$/25($**,8172 &3   


&6   

 9(56$0(17,'2987,$6(*8,72'(/&21752//2 &3   


$8720$7,==$72'(//(',&+,$5$=,21,   
&6

 ,03267$5,6&266$$0(==2582/, &3   
   
&6

 9(56$0(17,'2987,$6(*8,72'(//
$&&(57$0(172 &3   
&21$'(6,21(   
&6

 6200('2987($6(*8,72'(//$5(*2/$5,==$=,21( &3   
'(*/,20(66,9(56$0(17,   
&6

 ,03267$5(/$7,9$$//(,03257$=,21,5,6&266$ &3   
0(',$17(582/,   
&6

 9(56$0(17,'2987,$6(*8,72',20(66$ &3   
,038*1$=,21('(//
$99,62',$&&(57$0(172(',   
&6
5,181&,$$//
,67$1=$',$&&(57$0(172&21
$'(6,21(

1.1.6 5HJLVWUREROORHVRVWLWXWLYD &3   
&6   

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
RUGLQDULDGLJHVWLRQH &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 ,03267$',5(*,6752 &3   


&6   

 ,03267$5,6&266$,19,$25',1$5,$ &3   


   
&6

 ,03267$',%2//2 &3   


&6   

 ,03267$5,6&266$,102'225',1$5,2 &3   


675$25',1$5,2(9,578$/(   
&6

 ,03267$$662/7$,102'29,578$/('$//( &3   
7(625(5,(   
&6

 ,1752,7,'(5,9$17,'$35299(',0(17,/(*,6/$7,9, &3   
5(&$17,5,6(59$$)$925('(//
(5$5,2'(/   
&6
0$**,25*(77,72


— 37 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 $'',=,21$/('(/3(5&(172'(//
,03267$', &3   
%2//2(3(5,62**(77,',9(56,'$//(3(5621(   
&6
),6,&+('(//$5(/$7,9$0$**,25$=,21(
&21&(51(17(*/,(675$77,&2172&2035(6(/(
&2081,&$=,21,5(/$7,9($,'(326,7,',7,72/,,19,$7,
'$//(%$1&+($,35235,&/,(17,

 ,03267$5,6&266$'$*/,8)),&,'(/',3$57,0(172 &3   
'(/7(55,725,2   
&6

 ,1752,7,3(5,03267$5,6&266$,16,&,/,$,102'2 &3   
9,578$/('$//(7(625(5,('(5,9$17,'$   
&6
35299(',0(17,/(*,6/$7,9,5(&$17,5,6(59$$
)$925('(//
(5$5,2'(/0$**,25*(77,72

 *(77,725,6(59$72$//
(5$5,2$,6(16,'(/'(&5(72 &3   
/(**(1'(/$57,&2/2   
&6

 ,03267$',%2//263(&,$/(3(5$77,9,7$
),1$1=,$5,( &3   
2**(772',(0(56,21($,6(16,'(//
$57,&2/2   
&6
%,6'(/'(&5(72/(**(1'(/35(9,67$'$/
'(&5(72/(**(1'(/$57,&2/2&200$


 ,03267$6267,787,9$'(//(,03267(',5(*,6752', &3   
%2//2,327(&$5,((&$7$67$/,('(//(7$66(68//(   
&6
&21&(66,21,*29(51$7,9(

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
GLDFFHUWDPHQWRHFRQWUROOR &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 ,03267$',5(*,6752 &3   


&6   

 ,03267$5,6&266$$0(==2582/, &3   


   
&6

 9(56$0(17,'2987,$6(*8,72'(//
$&&(57$0(172 &3   
&21$'(6,21(   
&6

 9(56$0(17,'2987,$6(*8,72',20(66$ &3   
,038*1$=,21('(//
$99,62',$&&(57$0(172(',   
&6
5,181&,$$//
,67$1=$',$&&(57$0(172&21
$'(6,21(

 ,03267$',%2//2 &3   
&6   

 ,03267$5,6&266$$0(==2582/, &3   


   
&6

 ,03267$5,6&266$$0(==2582/,'$*/,8)),&,'(/ &3   


',3$57,0(172'(/7(55,725,2   
&6

1.1.7 $FFLVDHLPSRVWDHUDULDOHVXJOLROLPLQHUDOL &3   
&6   

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
RUGLQDULDGLJHVWLRQH &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

— 38 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 $&&,6$68,352'277,(1(5*(7,&,/252'(5,9$7,( &3   
352'277,$1$/2*+,   
&6

 ,03267$5,6&266$,19,$25',1$5,$ &3   


   
&6

 *(77,725,6(59$72$//
(5$5,2$,6(16,'(/'(&5(72 &3   
/(**(1'(/$57,&2/2   
&6

 *(77,725,6(59$72$//
(5$5,2$,6(16,'(/'(&5(72 &3   
/(**(1'(/$57,&2/2&200$   
&6

 $&&,6$(,03267$(5$5,$/(',&21680268,*$6 &3   
,1&21'(16$%,/,'(//(5$)),1(5,(('(//(   
&6
)$%%5,&+(&+(&208148(/$925$12352'277,
3(752/,)(5,5(6,/,48,',&21/$&2035(66,21(
 ,03267$5,6&266$,19,$25',1$5,$ &3   
   
&6

 $&&,6$,1'2*$1$68*/,2/,0,1(5$/,/252'(5,9$7, &3   


(352'277,$1$/2*+,   
&6

 $&&,6$63(77$17($//
(5$5,2 &3   
   
&6

 $&&,6$63(77$17($//$5(*,21(6,&,/,$ &3   


   
&6

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
GLDFFHUWDPHQWRHFRQWUROOR &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 $&&,6$68,352'277,(1(5*(7,&,/252'(5,9$7,( &3   


352'277,$1$/2*+,   
&6

 ,03267$5,6&266$$0(==2582/, &3   


   
&6

 $&&,6$(,03267$(5$5,$/(',&21680268,*$6 &3   


,1&21'(16$%,/,'(//(5$)),1(5,(('(//(   
&6
)$%%5,&+(&+(&208148(/$925$12352'277,
3(752/,)(5,5(6,/,48,',&21/$&2035(66,21(
 ,03267$5,6&266$$0(==2582/, &3   
   
&6

 $&&,6$,1'2*$1$68*/,2/,0,1(5$/,/252'(5,9$7, &3   


(352'277,$1$/2*+,   
&6

 $&&,6$5,6&266$$0(==2582/,63(77$17( &3   


$//
(5$5,2   
&6

 $&&,6$5,6&266$$0(==2582/,63(77$17($//$ &3   
6,&,/,$   
&6

 $&&,6$,1'2*$1$68,*$6,1&21'(16$%,/,', &3   
352'277,3(752/,)(5,(68,*$667(66,5(6,/,48,',   
&6
&21&2035(66,21(

1.1.8 $FFLVDHLPSRVWDHUDULDOHVXDOWULSURGRWWL &3   
&6   

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
RUGLQDULDGLJHVWLRQH &3   
&6   

— 39 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

',3$57,0(172'(//(),1$1=( (&2120,$( &3   
),1$1=(   
&6

 $&&,6$68//
$/&2/( &3   
&6   

 $&&,6$'$5,6&827(56,,19,$25',1$5,$ &3   


   
&6

 $&&,6$68//$%,55$ &3   


&6   

 $&&,6$'$5,6&827(56,,19,$25',1$5,$ &3   


   
&6

 ,03267$68/&216802'(,0$18)$77,,13/$67,&$ &3   


&216,1*2/2,03,(*2   
&6

 ,03267$68/&216802',%(9$1'($1$/&2/,&+( &3   
352'277(&21/
$**,817$',('8/&25$17( 68*$5<   
&6
'5,1.6
 ,03267$5,6&266$,19,$25',1$5,$ &3   
   
&6

 $&&,6$68//
(1(5*,$(/(775,&$ &3   
&6   

 $&&,6$'$5,6&827(56,,19,$25',1$5,$ &3   


   
&6

 $'',=,21$/(68,&21680,'(//
(1(5*,$(/(775,&$', &3   
&8,$//
$57,&2/2&200$'(/'(&5(72/(**(   
&6
129(0%5(1&219(57,72&21
02',),&$=,21,,1/(**(*(11$,21'$
'(67,1$5(3(5/
(9(178$/((&&('(1=$',*(77,72
$/)21'225',1$5,23(5,/),1$1=,$0(172'(,
%,/$1&,/2&$/,$,6(16,'(//
$57'(/'(&5(72
/(*,6/$7,92',&(0%5(1

 $'',=,21$/,(5$5,$/,68,&21680,',(1(5*,$ &3   
(/(775,&$',&8,$//
$57,&2/2'(/'(&5(72/(**(   
&6
6(77(0%5(1&219(57,72&21
02',),&$=,21,'$//$/(**(129(0%5(1
(68&&(66,9(02',),&$=,21,

 $&&,6$68/*$61$785$/(3(5$87275$=,21( &3   
   
&6

 $&&,6$68/&$5%21(/,*1,7((&2.(',&$5%21 &3   


)266,/(87,/,==$7,3(5&$5%85$=,21(2   
&6
&20%867,21(

 $&&,6$68*/,2/,(*5$66,$1,0$/,(9(*(7$/, &3   
87,/,==$7,3(5&$5%85$=,21(2&20%867,21(   
&6

 3529(17,'(//($'',=,21$/,5(/$7,9($//
,03267$ &3   
(5$5,$/(',&216802'(//
(1(5*,$(/(775,&$   
&6
'(5,9$17,'$//
(67(16,21($,),1,
'(//
$33/,&$=,21('(,75,%87,0('(6,0,'(,&5,7(5,
67$%,/,7,1(/&$3,72/2,38172'(//$
'(/,%(5$=,21('(//$*,817$'(/&,31'(/
',&(0%5(
 0$**,25,3529(17,3(5$'',=,21$/((5$5,$/(',&8, &3   
$//
$57,&2/2'(/'(&5(72/(**(6(77(0%5(   
&6
1&219(57,72&2102',),&$=,21,'$//$
/(**(129(0%5(1


— 40 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 0$**,25,3529(17,5(/$7,9,$//
$'',=,21$/(',&8, &3   
$//
$57,&2/2'(/'(&5(72/(**(129(0%5(   
&6
1&219(57,72&2102',),&$=,21,'$//$
/(**(*(11$,21

 3529(17,'(5,9$17,'$//$9(1',7$'(, &3   
'(1$785$17,'(,352'277,62**(77,$'$&&,6$(   
&6
,03267$(5$5,$/(',&216802('$//$9(1',7$'(,
&2175$66(*1,',67$723(55(&,3,(17,&217(1(17,
352'277,$/&22/,&,121&+(
3(5,68552*$7,',
&$))(
(3(5/(5(/$7,9(0,6&(/(

 $&&,6$68//
$/&2/(0(7,/,&287,/,==$723(5 &3   
&$5%85$=,21(2&20%867,21(   
&6

 (175$7(5,6(59$7($//
(5$5,2'(//267$72 &3 3(50(025,$  
'(5,9$17,'$//$$'',=,21$/($//
,03267$(5$5,$/( 3(50(025,$  
&6
',&21680268//
(1(5*,$(/(775,&$3267$$
&$5,&2'(//
(1(/6(1=$',5,772$5,9$/6$3(5
(66(5(5,3$57,7$$118$/0(17()5$,&2081,/(
3529,1&,(/(&$0(5(',&200(5&,2(/($=,(1'(',
&85$,17(5(66$7(

 $&&,6$68/*$61$785$/(3(5&20%867,21( &3   
&6   

 $&&,6$'$5,6&827(56,,19,$25',1$5,$ &3   


   
&6

 ,03267$',&21680268352'277,',5(*,675$=,21( &3   


(5,352'8=,21('(/68212('(//
,00$*,1((68*/,   
&6
$/75,352'277,(/(1&$7,1(//$7$%(//$$11(66$$/
'(&5(72/(**(',&(0%5(1
&219(57,72&2102',),&$=,21,1(//$/(**(
)(%%5$,21

 $&&,6$(,03267$',&21680268,6$&&+(77,', &3 3(50(025,$  
3/$67,&$121%,2'(*5$'$%,/, 3(50(025,$  
&6

 ,03267$',&21680268*/,2/,/8%5,),&$17,(68, &3   
%,780,',3(752/,2   
&6

 ,03267$'$5,6&827(56,,19,$25',1$5,$ &3   


   
&6

 (175$7((9(178$/,',9(56(&21&(51(17,/($&&,6( &3   


(/(,03267(',&216802   
&6

 ,03267$'$5,6&827(56,,19,$25',1$5,$ &3   


   
&6

 $&&,6$,1'2*$1$ (6&/86(/(6295,03267(68*/, &3   


2/,0,1(5$/,/252'(5,9$7,(352'277,$1$/2*+,   
&6
68,*$6,1&21'(16$%,/,',352'277,3(752/,)(5,(
68,*$667(66,5(6,/,48,',&21/$&2035(66,21(
 $&&,6$63(77$17($//
(5$5,2 &3   
   
&6

 $&&,6$63(77$17($//$5(*,21(6,&,/,$ &3   


   
&6

 $&&,6$,1'2*$1$68,7$%$&&+,,03257$7, &3   


',5(77$0(17('$35,9$7,   
&6


— 41 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 ,17(5(66,&203(16$7,9,68//
,032572'(,'$=, &3 3(50(025,$  
$//
,03257$=,21(',0(5&,,15(*,0(', 3(50(025,$  
&6
3(5)(=,21$0(172$77,926,67(0$'(//$
6263(16,21(

 '$=,&(&$3(50(5&,'(67,1$7($/7(55,725,2 &3 3(50(025,$  
'(//$5(38%%/,&$',6$10$5,12 3(50(025,$  
&6

 ,03257,&203(16$7,9,021(7$5,5,6&266,1(*/, &3 3(50(025,$  
6&$0%,&21*/,67$7,0(0%5,'(//$&(('$ 3(50(025,$  
&6
'(92/9(5($//(&2081,7$
(8523((

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
GLDFFHUWDPHQWRHFRQWUROOR &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 $&&,6$68//
$/&2/( &3   
&6   

 $&&,6$'$5,6&827(56,$0(==2582/, &3   


   
&6

 $&&,6$68//$%,55$ &3   


&6   

 $&&,6$'$5,6&827(56,$0(==2582/, &3   


   
&6

 ,03267$68/&216802',%(9$1'($1$/&2/,&+( &3   


352'277(&21/
$**,817$',('8/&25$17( 68*$5<   
&6
'5,1.6
 ,03267$5,6&266$$0(==2582/, &3   
   
&6

 $&&,6$68//
(1(5*,$(/(775,&$ &3   
&6   

 $&&,6$'$5,6&827(56,$0(==2582/, &3   


   
&6

 $&&,6$68/*$61$785$/(3(5&20%867,21( &3   


&6   

 $&&,6$'$5,6&827(56,$0(==2582/, &3   


   
&6

 ,03267$',&21680268*/,2/,/8%5,),&$17,(68, &3   


%,780,',3(752/,2   
&6

 ,03267$'$5,6&827(56,$0(==2582/, &3   


   
&6

 (175$7((9(178$/,',9(56(&21&(51(17,/($&&,6( &3   


(/(,03267(',&216802   
&6

 ,03267$'$5,6&827(56,$0(==2582/, &3   


   
&6

 $&&,6$,1'2*$1$ (6&/86(/(6295,03267(68*/, &3   


2/,0,1(5$/,/252'(5,9$7,(352'277,$1$/2*+,   
&6
68,*$6,1&21'(16$%,/,',352'277,3(752/,)(5,(
68,*$667(66,5(6,/,48,',&21/$&2035(66,21(
 $&&,6$5,6&266$$0(==2582/,63(77$17( &3   
$//
(5$5,2   
&6


— 42 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 $&&,6$5,6&266$$0(==2582/,63(77$17($//$ &3   
6,&,/,$   
&6

1.1.9 ,PSRVWHVXLJHQHULGL0RQRSROLR &3   
&6   

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
RUGLQDULDGLJHVWLRQH &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 $&&,6$68/&216802'(,7$%$&&+, &3   


&6   

 $&&,6$5,6&266$,19,$25',1$5,$ &3   


   
&6

 *(77,72'(//
$&&,6$68/&216802',7$%$&&+, &3   
5,6(59$72$//
(5$5,2$,6(16,'(/'(&5(72/(**(   
&6
1'(/$57,&2/2

 ,03267$',&21680268,352'277,68&&('$1(,'(, &3   
352'277,'$)802   
&6

 3529(17,'(//
,03267$',)$%%5,&$=,21(('(//$ &3   
6295,03267$',&21),1(68,),$00,)(5,121&+(
',   
&6
7$66(',/,&(1=$3529(17,9$5,6235$77$66((
08/7(&21&(51(17,,),$00,)(5,
 ,03267$5,6&266$,19,$25',1$5,$ &3   
   
&6

 ,03267$',&21680268,352'277,$&&(6625,$, &3   


7$%$&&+,'$)802   
&6

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
GLDFFHUWDPHQWRHFRQWUROOR &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 $&&,6$68/&216802'(,7$%$&&+, &3   


&6   

 $&&,6$5,6&266$$0(==2582/, &3   


   
&6

 3529(17,'(//
,03267$',)$%%5,&$=,21(('(//$ &3   
6295,03267$',&21),1(68,),$00,)(5,121&+(
',   
&6
7$66(',/,&(1=$3529(17,9$5,6235$77$66((
08/7(&21&(51(17,,),$00,)(5,
 ,03267$5,6&266$$0(==2582/, &3   
   
&6

1.1.10 /RWWR &3   


&6   

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
RUGLQDULDGLJHVWLRQH &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 3529(17,'(5,9$17,'$/*,2&2'(//2772('$*/, &3   


$/75,*,2&+,180(5,&,$4827$),66$   
&6

— 43 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 3529(1725(/$7,92$//$75$',=,21$/((675$=,21( &3   
'(/*,2&2'(//2772   
&6

 3529(1725(/$7,92$//$1829$(675$=,21( &3   
,1)5$6(77,0$1$/('(/*,2&2'(//2772   
&6

 (175$7(,17(*5$7,9('(,3529(17,'(//2772 &3   
5,/(9$7(,16('(',5(9,6,21('(/&2172   
&6
6(77,0$1$/(35(6(17$72'$,*(6725,

1.1.11 ,PSRVWHJUDYDQWLVXLJLRFKL &3   
&6   

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
RUGLQDULDGLJHVWLRQH &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 $'',=,21$/($//$7$66$',/277(5,$68,&21&256,$ &3 3(50(025,$  


35(0,2('$//$7$66$',/,&(1=$68//(23(5$=,21, 3(50(025,$  
&6
$35(0,2

 4827$'(/3(5&(172'(//
,03267$81,&$68, &3   
*,82&+,',$%,/,7$
(68,&21&256,3521267,&,   
&6

 7272&$/&,2 &3   


   
&6

 72726(, &3   


   
&6

 727,3 &3   


   
&6

 7272*2/ &3   


   
&6

 6&200(66(,33,&+( &3   


   
&6

 6&200(66(63257,9( &3   


   
&6

 $/75(6&200(66(',9(56('$48(//(,33,&+(( &3   


63257,9(121&+(
$/75,&21&256,3521267,&,   
&6

 &21&25623521267,&2,/ &3   
   
&6

 *,2&+,',$%,/,7$
$',67$1=$&219,1&,7(,1'(1$52 &3   
   
&6

 %,1*2$',67$1=$ &3   


   
&6

 ',5,772),662(5$5,$/(68,&21&256,3521267,&, &3   


&6   

 7272&$/&,2 &3   


   
&6

 72726(, &3   


   
&6

— 44 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 727,3 &3   
   
&6

 7272*2/ &3   


   
&6

 (1$/2772 &3   


   
&6

 $/75,&21&256,3521267,&, &3   


   
&6

 &21&25623521267,&2,/ &3   


   
&6

 35(/,(92(5$5,$/('29872$,6(16,'(/'(&5(72 &3   


/(**(6(77(0%5(168*/,$33$5(&&+,   
&6
(&21*(*1,',*,2&2',&8,$//
$57&200$
'(/5(*,2'(&5(721'(/
 ,03267$'$5,6&827(56,,19,$25',1$5,$ &3   
   
&6

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
GLDFFHUWDPHQWRHFRQWUROOR &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 35(/,(92(5$5,$/('29872$,6(16,'(/'(&5(72 &3   


/(**(6(77(0%5(168*/,$33$5(&&+,   
&6
(&21*(*1,',*,2&2',&8,$//
$57&200$
'(/5(*,2'(&5(721'(/
 ,03267$'$5,6&827(56,$0(==2582/, &3   
   
&6

1.1.12 /RWWHULHHGDOWULJLRFKL &3   


&6   

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
RUGLQDULDGLJHVWLRQH &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 7$66$',/277(5,$68//(720%2/(/277(5,(( &3   


&21&256,$35(0,27$66$',/,&(1=$68//(   
&6
23(5$=,21,$35(0,2

 3529(17,'(//($77,9,7$
',*,82&2 &3   
   
&6

 3529(17,'(5,9$17,'$1829,*,2&+,(6&200(66( &3   


35(9,67,'$//
$57,&2/2'(//$/(**(0$**,2   
&6
1$/1(772',,03267((63(6(

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
GLDFFHUWDPHQWRHFRQWUROOR &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 (175$7((9(178$/,',9(56(&21&(51(17,,//2772 &3   


/277(5,(('$/75($77,9,7$
',*,82&2   
&6

1.1.13 $OWUHLPSRVWHLQGLUHWWH &3   
&6   

— 45 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
RUGLQDULDGLJHVWLRQH &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 ,03267$68//((0,66,21,',%,266,'2',&$5%21,2 &3   


'(//(1829($8729(7785(   
&6

 ,03267$68//($66,&85$=,21, &3   
&6   

 ,03267$5,6&266$,19,$25',1$5,$ &3   


   
&6

 7$66((,03267(,327(&$5,( &3   


&6   

 ,03267$,327(&$5,$5,6&266$,19,$25',1$5,$ &3   


   
&6

 7$66$,327(&$5,$5,6&266$,19,$25',1$5,$ &3   


   
&6

 ,03267$68//(75$16$=,21,),1$1=,$5,( &3   


&6   

 ,03267$68//(75$16$=,21,',$=,21,(',$/75, &3   


67580(17,3$57(&,3$7,9,   
&6

 ,03267$68//(75$16$=,21,5(/$7,9($'(5,9$7,68 &3   
(48,7<   
&6

 ,03267$68//(1(*2=,$=,21,$'$/7$)5(48(1=$ &3   
5(/$7,9($'$=,21,(67580(17,3$57(&,3$7,9,   
&6

 4827$'(/3(5&(172'(//
,03267$81,&$68, &3   
*,82&+,',$%,/,7$
(68,&21&256,3521267,&,   
&6

 7272&$/&,2 &3   


   
&6

 72726(, &3   


   
&6

 727,3 &3   


   
&6

 7272*2/ &3   


   
&6

 6&200(66(,33,&+( &3   


   
&6

 6&200(66(63257,9( &3   


   
&6

 $/75(6&200(66(',9(56('$48(//(,33,&+(( &3   


63257,9(121&+(
$/75,&21&256,3521267,&,   
&6

 &21&25623521267,&2,/ &3   
   
&6

 *,2&+,',$%,/,7$
$',67$1=$&219,1&,7(,1'(1$52 &3   
   
&6

— 46 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 %,1*2$',67$1=$ &3   
   
&6

 &$121,',$%%21$0(172$//(5$',2$8',=,21, &3   


&,5&2/$5,($//$7(/(9,6,21(   
&6

 ,03267$'$5,6&827(56,,19,$25',1$5,$ &3   


   
&6

 7$66(68//(&21&(66,21,*29(51$7,9((6&/86( &3   


48(//(3(5/$/,&(1=$',32572'
$50,$1&+(3(5   
&6
862',&$&&,$',&8,$//
$57,&2/235,02&200$
'(//$/(**(',&(0%5(1
 ,03267$5,6&266$,19,$25',1$5,$(0(',$17( &3   
'(/(*$$//($=,(1'(',&5(',72   
&6

 ,1752,7,'(5,9$17,'$0,685(',63267('$ &3   
35299(',0(17,/(*,6/$7,9,5(&$17,/$5,6(59$$   
&6
)$925('(//
(5$5,2'(/0$**,25*(77,72
5,9(1,(17('$//(0,685(0('(6,0(

 7$66($87202%,/,67,&+( &3   
&6   

 ,03267$5,6&266$,19,$25',1$5,$ &3   


   
&6

 ,03267$5,6&266$,19,$25',1$5,$'$*/,8)),&,'(/ &3   


',3$57,0(172'(//('2*$1(('(//(,03267(   
&6
,1',5(77(

 $'',=,21$/(3(5&(17268//
,03267$', &3   
&,5&2/$=,21('(*/,$8729(,&2/,5,6(59$7$   
&6
$//
(5$5,2

 (175$7('(5,9$17,'$//$$'',=,21$/((5$5,$/( &3   
'(//$7$66$$87202%,/,67,&$',&8,$//
$57,&2/2   
&6
&200$'(/'(&5(72/(**(1'(/

 ,1&5(0(172'(//
$'',=,21$/((5$5,$/('(//$ &3   
7$66$$87202%,/,67,&$$,6(16,'(//
$57,&2/2   
&6
'(/'(&5(72/(**(1'(/
 ,03267$'$5,6&827(56,,19,$25',1$5,$ &3   
   
&6

 7$66$$118$/(',67$=,21$0(172'(//( &3   


,0%$5&$=,21,35(9,67$'$/'(&5(72/(**(1   
&6
'(/$57,&2/2&200$

 ,03267$(5$5,$/(68*/,$(5202%,/,35,9$7,',&8, &3   
$//
$57,&2/2&200$'(/'(&5(72/(**(   
&6
',&(0%5(1&219(57,72&21
02',),&$=,21,'$//$/(**(',&(0%5(1

 ,03267$(5$5,$/(68,92/,'(,3$66(**(5,', &3   
$(527$;,',&8,$//
$57,&2/26(;,(6&200$   
&6
/(77$ '(/'(&5(72/(**(0$5=21
&219(57,72&2102',),&$=,21,'$//$/(**(
$35,/(1

 ',5,772'(/3(5&(17268//
,1752,72'(//( &3   
5$335(6(17$=,21,('(6(&8=,21,',23(5($'$77(   
&6
$38%%/,&263(77$&2/2(',23(5(086,&$/,',
38%%/,&2'20,1,2


— 47 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 7$66(',38%%/,&2,16(*1$0(172 &3   
   
&6

 7$66(5(/$7,9($//
,6758=,21(683(5,25( 7$66(', &3   
/$85($(',3/20$7$66(3(5/
$%,/,7$=,21(   
&6
$//
(6(5&,=,2'(//(352)(66,21,

 ,03267$68*/,,175$77(1,0(17, &3   
   
&6

 7$66$63(&,$/(3(5,9(,&2/,$=,21$7,&21*$6 &3   


0(7$12(*$6',3(752/,2/,48()$772   
&6

 ,03267$68//
,1&5(0(172',9$/25('(*/,,002%,/, &3   
',3(57,1(1=$'(//
(5$5,2   
&6

 ,03267$5,6&266$,19,$25',1$5,$ &3   


   
&6

 6295$77$66$$118$/($)$925('(//267$7268//( &3   


$8729(7785((68*/,$8729(,&2/,3(5,/   
&6
75$6325723520,6&82',3(5621((&26($=,21$7,
&2102725(',(6(/
 ,03267$5,6&266$,19,$25',1$5,$ &3   
   
&6

 ,03267$(5$5,$/('$5,6&827(56,3(5,/75$0,7( &3 3(50(025,$  


'(//
$87202%,/(&/8%'
,7$/,$'2987$3(5/$ 3(50(025,$  
&6
75$6&5,=,21(,6&5,=,21(('$1127$=,21(',$77,'$
352'856,$/38%%/,&25(*,6752$87202%,/,67,&2

 7$66(68//(&21&(66,21,*29(51$7,9(3(5/$ &3 3(50(025,$  
/,&(1=$',32572'
$50,$1&+(3(5862',&$&&,$ 3(50(025,$  
&6

 7$66(68//(&21&(66,21,*29(51$7,9(3(5/$ &3 3(50(025,$  


/,&(1=$',32572'
$50,$1&+(3(5862',&$&&,$', 3(50(025,$  
&6
&8,$//
$57,&2/235,02&200$'(//$/(**(
',&(0%5(1

 $'',=,21$/($//$/,&(1=$',32572',)8&,/($1&+( &3 3(50(025,$  
3(5862',&$&&,$',&8,$/180(52'(//$ 3(50(025,$  
&6
7$5,))$$11(66$$/'(&5(72'(/35(6,'(17('(//$
5(38%%/,&$2772%5(1,67,78,7$$,
6(16,'(//
$57,&2/2'(//$/(**()(%%5$,2
1

 ,03267$'2987$$,6(16,'(//
$57'(/'(&5(72 &3 3(50(025,$  
/(**(/8*/,21 3(50(025,$  
&6

 ',5,77,&$7$67$/,(',6&5,7785$72 &3   
&6   

 ,03267$'$5,6&827(56,,19,$25',1$5,$ &3   


   
&6

 9(56$0(17,'$3$57('(,&21&(66,21$5,'(//$ &3   


5,6&266,21('(//$4827$',$&&2172'2987$$,   
&6
6(16,'(//
$57,&2/2'(/'(&5(72/(**(0$5=2
1&219(57,72&2102',),&$=,21,'$//$
/(**(0$**,21

 ,03267$6267,787,9$',48(//$&2081$/( &3   
68//
,1&5(0(172',9$/25('(*/,,002%,/,   
&6


— 48 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 ,03267$6267,787,9$'(/3(5&(17268/9$/25( &3   
'(,35(0,&216,67(17,,1%(1,(6(59,=,121   
&6
,0321,%,/,$,),1,'(//
,03267$68/9$/25(
$**,8172&21(6&/86,21('(,%,*/,(77,'(//(
/277(5,(1$=,21$/,('(//(*,2&$7('(//2772

 6200('(5,9$17,'$//(9$5,$=,21,'(//($/,4827( &3   
',,03267$(5,'8=,21,'(//$0,685$'(//(   
&6
$*(92/$=,21,('(//('(75$=,21,9,*(17,,1
0$7(5,$',,03267(,1',5(77(

 (175$7((9(178$/,',9(56(&21&(51(17,/(7$66( &3   
(/(,03267(,1',5(77(68*/,$))$5,   
&6

 ,03267$'$5,6&827(56,,19,$25',1$5,$ &3   


   
&6

 ',5,77,',/,&(1=$'2987,,1$33/,&$=,21('(//( &3   


/(**,&+(',6&,3/,1$12/($&&,6((/(,03267(   
&6
(5$5,$/,',&216802
 ',5,77,',/,&(1=$5(/$7,9,$//(,03267(',&216802 &3   
5,6&266,,19,$25',1$5,$   
&6

 ',5,77,',/,&(1=$5(/$7,9,$//(,03267(', &3   
)$%%5,&$=,21(5,6&266,,19,$25',1$5,$   
&6

 7$66$68//((0,66,21,',$1,'5,'(62/)2526$(', &3   
266,',',$=272'2987$'$*/,(6(5&(17,,*5$1',   
&6
,03,$17,',&20%867,21(

 ',5,77,'2*$1$/,',9(56,'$,',5,77,',&21),1( &3   
6200(5,6&266($9$5,27,72/2'$//('2*$1(   
&6
',5,772',0$*$==,1$**,2',5,7723(5
&2175$66(*1,$33267,$//(0(5&,,17(5(66,
025$725,(3(53$*$0(17,',))(5,7,
 6200(63(77$17,$//
(5$5,2 &3   
   
&6

 6200(63(77$17,$//$5(*,21(6,&,/,$ &3   


   
&6

 ,03267$68,&21680,',&$5%21(&2.(',3(752/,2 &3   


%,780(',25,*,1(1$785$/((08/6,21$72   
&6
'(120,1$7225,08/6,21,03,(*$7,1(*/,,03,$17,
',&20%867,21(

 (175$7((9(178$/,',9(56(&21&(51(17,/( &3   
,03267(68,&21680,(/('2*$1(   
&6

 ,03267$'$5,6&827(56,,19,$25',1$5,$ &3   


   
&6

 (175$7('(5,9$17,'$//
$778$=,21('(//( &3   
',6326,=,21,',&8,$//
$57,&2/2&200$'(/   
&6
'(&5(72/(**($*26721

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
GLDFFHUWDPHQWRHFRQWUROOR &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 ,03267$68//($66,&85$=,21, &3   


&6   

— 49 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 ,03267$5,6&266$$0(==2582/, &3   
   
&6

 7$66((,03267(,327(&$5,( &3   


&6   

 ,03267$,327(&$5,$5,6&266$$0(==2582/, &3   


   
&6

 7$66$,327(&$5,$5,6&266$$0(==2582/, &3   


   
&6

 ,03267$68//(75$16$=,21,),1$1=,$5,( &3   


&6   

 ,03267$'$5,6&827(56,$0(==2582/, &3   


   
&6

 &$121,',$%%21$0(172$//(5$',2$8',=,21, &3   


&,5&2/$5,($//$7(/(9,6,21(   
&6

 ,03267$'$5,6&827(56,$0(==2582/, &3   


   
&6

 7$66(68//(&21&(66,21,*29(51$7,9((6&/86( &3   


48(//(3(5/$/,&(1=$',32572'
$50,$1&+(3(5   
&6
862',&$&&,$',&8,$//
$57,&2/235,02&200$
'(//$/(**(',&(0%5(1
 ,03267$5,6&266$$0(==2582/, &3   
   
&6

 7$66($87202%,/,67,&+( &3   


&6   

 ,03267$5,6&266$$0(==2582/, &3   


   
&6

 ,1&5(0(172'(//
$'',=,21$/((5$5,$/('(//$ &3   
7$66$$87202%,/,67,&$$,6(16,'(//
$57,&2/2   
&6
'(/'(&5(72/(**(1'(/
 ,03267$'$5,6&827(56,$0(==2582/, &3   
   
&6

 ,03267$68//
,1&5(0(172',9$/25('(*/,,002%,/, &3   
',3(57,1(1=$'(//
(5$5,2   
&6

 ,03267$5,6&266$$0(==2582/, &3   


   
&6

 6295$77$66$$118$/($)$925('(//267$7268//( &3   


$8729(7785((68*/,$8729(,&2/,3(5,/   
&6
75$6325723520,6&82',3(5621((&26($=,21$7,
&2102725(',(6(/
 ,03267$5,6&266$$0(==2582/, &3   
   
&6

 ',5,772',9(5,),&$'(,&52127$&+,*5$),&(( &3 3(50(025,$  


 3(50(025,$  
&6

 ',5,77,&$7$67$/,(',6&5,7785$72 &3   


&6   

 ,03267$'$5,6&827(56,$0(==2582/, &3   


   
&6

 (175$7((9(178$/,',9(56(&21&(51(17,/(7$66( &3   


(/(,03267(,1',5(77(68*/,$))$5,   
&6

— 50 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 ,03267$'$5,6&827(56,$0(==2582/, &3   
   
&6

 ',5,77,',/,&(1=$'2987,,1$33/,&$=,21('(//( &3   


/(**,&+(',6&,3/,1$12/($&&,6((/(,03267(   
&6
(5$5,$/,',&216802
 ',5,77,',/,&(1=$5(/$7,9,$//(,03267(',&216802 &3   
5,6&266,$0(==2582/,   
&6

 ',5,77,',/,&(1=$5(/$7,9,$//(,03267(', &3   
)$%%5,&$=,21(5,6&266,$0(==2582/,   
&6

 ',5,77,'2*$1$/,',9(56,'$,',5,77,',&21),1( &3   
6200(5,6&266($9$5,27,72/2'$//('2*$1(   
&6
',5,772',0$*$==,1$**,2',5,7723(5
&2175$66(*1,$33267,$//(0(5&,,17(5(66,
025$725,(3(53$*$0(17,',))(5,7,
 6295,03267$5,6&266$$0(==2582/,63(77$17( &3   
$//
(5$5,2   
&6

 6295,03267$5,6&266$$0(==2582/,63(77$17( &3   
$//$6,&,/,$   
&6

 (175$7((9(178$/,',9(56(&21&(51(17,/( &3   
,03267(68,&21680,(/('2*$1(   
&6

 ,03267$'$5,6&827(56,$0(==2582/, &3   


   
&6

 (175$7((9(178$/,',9(56(&21&(51(17,, &3   


021232/,   
&6

Entrate non ricorrenti &3   
&6   

1.2.1 6RVWLWXWLYH &3   


&6   

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
RUGLQDULDGLJHVWLRQH &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 (175$7(6267,787,9('(//(,03267(68,5('',7, &3   


68//(5,9$/87$=,21,'(,%(1,$=,(1'$/,,6&5,77,,1   
&6
%,/$1&,2(68//2602%,/,==2'(,)21',,1
6263(16,21(',,03267$
 ,03267$6267,787,9$'(//
,5( *,$
,53() ('(//
,/25 &3   
68//$5,9$/87$=,21('(,%(1,'(//
,035(6$   
&6

 ,03267$6267,787,9$'(//
,5(6 *,$
,53(* ( &3   
'(//
,/2568//$5,9$/87$=,21('(,%(1,   
&6
'(//
,035(6$

 ,03267$6267,787,9$'(//
,5( *,$
,53() ('(//
,/25 &3   
68,)21',,16263(16,21(',,03267$   
&6

 ,03267$6267,787,9$'(//
,5(6 *,$
,53(* ( &3   
'(//
,/2568,)21',,16263(16,21(',,03267$(   
&6
62**(77,$0$**,25$=,21(',&21*8$*/,2

 ,03267$6267,787,9$68//$5,9$/87$=,21( &3   
2%%/,*$725,$'(,%(1,',,035(6$   
&6


— 51 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 ,03267$6267,787,9$'(//
,03267$68/5('',72 &3   
$33/,&$7$$//(3/869$/(1=(5($/,==$7(&21/(   
&6
&(66,21,',%(1,,002%,/,(7(55(1,686&(77,%,/,',
87,/,==$=,21((',),&$725,$

 ,03267(6267,787,9(685,6(59(()21',,1 &3   
6263(16,21('
,03267$68,6$/',$77,9,',   
&6
5,9$/87$=,21(&267,78,7,$,6(16,'(//(/(**,
'(/('(/121&+(
68//$',))(5(1=$
75$,/9$/25('(//($=,21,24827(5,&(987((,/
/252&2672),6&$/0(17(5,&2126&,872,1
5(/$=,21($'23(5$=,21,',&21)(5,0(172
())(778$7($,6(16,'(//
$57,&2/2'(//$/(**(
'(/('(//
$57,&2/2'(//$/(**('(/


 ,03267(6267,787,9('(//
,03267$68/5('',72 &3   
'(//(3(5621(*,85,',&+(('(//
,03267$/2&$/(   
&6
68,5('',7,&255(/$7($//(23(5$=,21,',
&21)(5,0(17235(9,67('$//$/(**(/8*/,2
1

 ,03267$6267,787,9$3(5/$5(*2/$5,==$=,21( &3   
'(//(6&5,7785(&217$%,/,   
&6

 ,03267$5,6&266$,19,$25',1$5,$ &3   


   
&6

 ,03267$6267,787,9$'(//
,03267$68/5('',72 &3   
'(//(62&,(7$
 *,$
,03267$68/5('',72'(//(   
&6
3(5621(*,85,',&+( ('(//
,03267$5(*,21$/(
68//($77,9,7$
352'877,9(3$5,$/3(5&(172
'(//
$00217$5('(/)21'2',&23(5785$',5,6&+,
68&5(',7,,6&5,7721(/%,/$1&,25(/$7,92
$//
(6(5&,=,2,1&2562$/*(11$,2
75$6)(5,72$/)21'23(55,6&+,%$1&$5,*(1(5$/,
$,6(16,'(//
$57'(//$/(**(129(0%5(
1

 ,03267$6267,787,9$'(//
,03267$68,5('',7, *,$
&3   
,03267$68/5('',72'(//(3(5621(),6,&+(    
&6
'(//
,03267$68/5('',72'(//(62&,(7$
 *,$

,03267$68/5('',72'(//(3(5621(*,85,',&+( (
'(//
,03267$5(*,21$/(68//($77,9,7$
352'877,9(
'2987$68//
,1&5(0(172',,0321,%,/(',&+,$5$72
'$*/,,035(1',725,,03(*1$7,1(/352*5$00$',
(0(56,21(

 ,03267$6267,787,9$'(//
,03267$68,5('',7, *,$
&3 3(50(025,$  
,03267$68/5('',72'(//(3(5621(),6,&+(  3(50(025,$  
&6
'(//
,03267$68/5('',72'(//(62&,(7$
 *,$

,03267$68/5('',72'(//(3(5621(*,85,',&+( 
'(//
,03267$5(*,21$/(68//($77,9,7$

352'877,9('(//
,03267$68/9$/25($**,8172(
'(,&2175,%87,35(9,'(1=,$/,$33/,&$7$$/&2672
'(//$9252,55(*2/$5(2**(772'(//$
',&+,$5$=,21(',(0(56,21(

 ,03267$6267,787,9$'(//(,03267(68,5('',7,3(5 &3   
/$5,'(7(50,1$=,21('(,9$/25,',$&48,672',   
&6
3$57(&,3$=,21,1211(*2=,$7(1(,0(5&$7,
5(*2/$0(17$7,
 ,03267$5,6&266$,19,$25',1$5,$ &3   
   
&6

 ,03267$6267,787,9$'(//(,03267(68,5('',7,3(5 &3   


/$5,'(7(50,1$=,21('(,9$/25,',$&48,672'(,   
&6
7(55(1,(',),&$%,/,

— 52 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 ,03267$5,6&266$,19,$25',1$5,$ &3   
   
&6

 ,03267$6267,787,9$'(//
,03267$68,5('',7, *,$
&3   
,03267$68/5('',72'(//(3(5621(),6,&+(    
&6
'(//
,03267$68/5('',72'(//(3(5621(
*,85,',&+(('(//
,03267$5(*,21$/(68//(
$77,9,7$
352'877,9('(5,9$17('$//
$'(*8$0(172
'(//((6,67(1=(,1,=,$/,',0$*$==,12

 ,03267$6267,787,9$'(//
,03267$68/5('',72 &3   
'(//(3(5621(),6,&+('(//
,03267$68/5('',72   
&6
'(//(62&,(7$
('(//
,5$368/0$**,259$/25(
'(//(5,0$1(1=(),1$/,'(7(50,1$723(5())(772
'(//$35,0$$33/,&$=,21('(//
$57,&2/2%,6'(/
78'(//(,03267(68,5('',7,$33529$72&21'3
5'(/',&(0%5(1

 ,03267$6267,787,9$'(//(,03267(68,5('',7, &3   
68//(5,6(59(('$/75,)21',,16263(16,21(',   
&6
,03267$

 ,03267$6267,787,9$'(//(,03267(68,5('',7, &3   
'(//(5(/$7,9($'',=,21$/,('(//
,03267$   
&6
5(*,21$/(68//($77,9,7$
352'877,9($33/,&$7$
$*/,,03257,'(5,9$17,'$//
$'(*8$0(172'(,
5('',7,',,035(6$(/$9252$8721202121&+(

'(//$%$6(,0321,%,/(,5$3

 ,03267$6267,787,9$3(5/($77,9,7$
),1$1=,$5,(( &3 3(50(025,$  
3$75,021,$/,2**(772',(0(56,21( 3(50(025,$  
&6
68&&(66,9$0(17(',60(66('2987$$,6(16,'(/
'(&5(72/(**(1'(/$57,&2/2&200$


 ,03267(6267,787,9(',75,%87,',5(77, &3   
&6   

 ,03267$6267,787,9$'(//
,5(6'(//
,5$3(', &3   
(9(178$/,$'',=,21$/,'2987$3(5,/   
&6
5,$//,1($0(172',9$/25,&217$%,/,'(5,9$17,
'$//
$'2=,21('(*/,,$6,)56

 ,03267$6267,787,9$68/6$/'2$77,92'(//$ &3   
5,9$/87$=,21('(,%(1,,002%,/,5,68/7$17,'$/   
&6
%,/$1&,2,1&2562$/',&(0%5(

 ,03267$6267,787,9$'(//(,03267(68,5('',7,( &3   
'(//(5(/$7,9($'',=,21$/,121&+(
'(//
,03267$   
&6
5(*,21$/(68//($77,9,7$
352'877,9($33/,&$7$
$//(3/869$/(1=(68252121,1'8675,$/(',
62&,(7$
('(17,

 *(77,72'(//
,03267$6267,787,9$'(//
,5(6 &3   
'(//
,5$3(',(9(178$/,$'',=,21$/,'2987$3(5,/   
&6
5,$//,1($0(172',9$/25,&217$%,/,'(5,9$17,
'$//
$'2=,21('(*/,,$6,)565,6(59$72$//
(5$5,2
$,6(16,'(/'(&5(72/(**(1'(/
$57,&2/2

 ,03267$6267,787,9$'(//(,03267(68,5('',7,'$ &3   
$33/,&$5(1(//$0,685$'(//
3(5&(172$//$   
&6
3$57((&&('(17(,/&2672),6&$/0(17(
5,&2126&,872'(,%(1,$66(*1$7,$,62&,'(//(
62&,(7$
12123(5$7,9(3(5/(48$/,6,$67$72
'(/,%(5$72/26&,2*/,0(172


— 53 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 ,03267$6267,787,9$'(//
,03267$68,5('',7, *,$
&3   
,03267$68/5('',72'(//(3(5621(),6,&+(    
&6
'(//
,03267$68/5('',72'(//(62&,(7$
 *,$

,03267$68/5('',72'(//(3(5621(*,85,',&+( (
'(//
,03267$5(*,21$/(68//($77,9,7$
352'877,9(
$6(*8,72'(//$5,9$/87$=,21('(,%(1,'(//(
,035(6(

 ,03267$6267,787,9$'(//(,03267(68,5('',7,3(5 &3   
/26&,2*/,0(1722/$75$6)250$=,21($*(92/$7,   
&6
'(//(62&,(7$
12123(5$7,9(

 ,03267$6267,787,9$'(//(,03267(68,5('',7,( &3   
'(//
,03267$5(*,21$/(68//($77,9,7$
352'877,9(   
&6
'2987$68//$',))(5(1=$75$,/9$/25(1250$/(
'(,%(1,$66(*1$7,$,62&,(,//252&2672
),6&$/0(17(5,&2126&,872

 ,03267$6267,787,9$'(//
,03267$68,5('',7, *,$
&3   
,03267$68/5('',72'(//(3(5621(),6,&+(    
&6
'(//
,03267$5(*,21$/(68//($77,9,7$

352'877,9('(//
,03267$68/9$/25($**,8172
1(//$0,685$'(/3(5&(172'(//$',))(5(1=$
75$,/9$/25(1250$/('(,%(1,67580(17$/,
87,/,==$7,'$//
,035(1',725(,1',9,'8$/((,/
5(/$7,929$/25(),6&$/0(17(5,&2126&,872

 ,03267$6267,787,9$'(//
,03267$68,5('',7, *,$
&3   
,03267$68/5('',72'(//(3(5621(),6,&+(    
&6
'(//
,03267$68/5('',72'(//(62&,(7$
 *,$

,03267$68/5('',72'(//(3(5621(*,85,',&+( (
'(//
,03267$5(*,21$/(68//($77,9,7$
352'877,9(
'2987$'$*/,(6(5&(17,$77,9,7$
',,035(6$&+(
+$112352&('872$//$5(*2/$5,==$=,21('(//(
6&5,7785(&217$%,/,3(5/
$'(*8$0(172'(//(
5,0$1(1=(',0$*$==,12

 ,03267$6267,787,9$68//$5,9$/87$=,21(', &3   
7(55(1,(',),&$%,/,(&21'(67,1$=,21($*5,&2/$   
&6

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
GLDFFHUWDPHQWRHFRQWUROOR &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 (175$7(6267,787,9('(//(,03267(68,5('',7, &3   


68//(5,9$/87$=,21,'(,%(1,$=,(1'$/,,6&5,77,,1   
&6
%,/$1&,2(68//2602%,/,==2'(,)21',,1
6263(16,21(',,03267$
 ,03267$6267,787,9$5,6&266$$0(==2582/, &3   
   
&6

 ,03267$6267,787,9$3(5/$5(*2/$5,==$=,21( &3   


'(//(6&5,7785(&217$%,/,   
&6

 ,03267$5,6&266$$0(==2582/, &3   


   
&6

 ,03267$6267,787,9$'(//(,03267(68,5('',7,3(5 &3   


/$5,'(7(50,1$=,21('(,9$/25,',$&48,672',   
&6
3$57(&,3$=,21,1211(*2=,$7(1(,0(5&$7,
5(*2/$0(17$7,
 ,03267$5,6&266$$6(*8,72',$&&(57$0(172($ &3   
0(==2582/,   
&6


— 54 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 ,03267$6267,787,9$'(//(,03267(68,5('',7,3(5 &3   
/$5,'(7(50,1$=,21('(,9$/25,',$&48,672'(,   
&6
7(55(1,(',),&$%,/,
 ,03267$5,6&266$$6(*8,72',$&&(57$0(172($ &3   
0(==2582/,   
&6

1.2.2 $OWUHLPSRVWHGLUHWWH &3   
&6   

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
RUGLQDULDGLJHVWLRQH &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 $'',=,21$/(675$25',1$5,$3(5&(172 &3   


$//
,03267$68/5('',72'(//(5('',72'(//(   
&6
3(5621(*,85,',&+(('$//
,03267$/2&$/(68,
5('',7,'2987('$,62**(77,,1',&$7,1(//
$57
'(/'(&5(72'(/35(6,'(17('(//$5(38%%/,&$
6(77(0%5(1(1(*/,$57,&2/,('(/
'(&5(72'(/35(6,'(17('(//$5(38%%/,&$
6(77(0%5(1('$//(5,7(187(',&8,$*/,
$57,&2/,35,02(6(&21'2&200$(
3(18/7,02&200$'(/'(&5(72'(/35(6,'(17(
'(//$5(38%%/,&$6(77(0%5(1
 $'',=,21$/($//
,53(*'$5,6&827(56,$6$/'2 &3   
0(',$17(9(56$0(172',5(772$//((6$7725,(   
&6
'(//(,03267(',5(77(

 $'',=,21$/($//
,53(*'$5,6&827(56,$7,72/2', &3   
$&&21720(',$17(9(56$0(172',5(772$//(   
&6
(6$7725,('(//(,03267(',5(77(

 $'',=,21$/($//
,/25'$5,6&827(56,$6$/'2 &3   
0(',$17(9(56$0(172',5(772$//((6$7725,(   
&6
'(//(,03267(',5(77( 3(5621(*,85,',&+(

 $'',=,21$/($//
,/25'$5,6&827(56,$7,72/2', &3   
$&&21720(',$17(9(56$0(172',5(772$//(   
&6
(6$7725,('(//(,03267(',5(77(

 $'',=,21$/($//
,/25'$5,6&827(56,$6$/'2 &3   
75$0,7(/($=,(1'(',&5(',72 3(5621(),6,&+(   
&6

 $'',=,21$/($//
,/25'$5,6&827(56,$7,72/2', &3   
$&&217275$0,7(/($=,(1'(',&5(',72 3(5621(   
&6
),6,&+(

 $'',=,21$/(68//(5,7(187(',&8,$*/,$57,&2/, &3   
35,02(6(&21'2&200$(3(18/7,02&200$   
&6
'(/'356(77(0%5(1

 $'',=,21$/($//
,/255,6&266$$6$/'275$0,7(/$ &3   
$00,1,675$=,21(3267$/( 3(5621(),6,&+(   
&6

 $'',=,21$/($//
,/25$7,72/2',$&&21725,6&266$ &3   
75$0,7(/
$00,1,675$=,21(3267$/( 3(5621(   
&6
),6,&+(

 75,%872675$25',1$5,2'29872'$,62**(77, &3   
3$66,9,'(//
,03267$68/5('',72'(//(3(5621(   
&6
),6,&+(('$,62**(77,3$66,9,'(//
,03267$68/
5('',72'(//(3(5621(*,85,',&+(

— 55 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 75,%872675$25',1$5,2'29872'$,62**(77, &3   
3$66,9,'(//
,53()   
&6

 75,%872675$25',1$5,2'29872'$,62**(77, &3   
3$66,9,'(//
,53(*   
&6

 9(56$0(17,'$3$57('(//(,035(6(',81$6200$ &3 3(50(025,$  
3$5,$/9(17,3(5&(172'(,0$**,25,9$/25, 3(50(025,$  
&6
,6&5,77,,1%,/$1&,23(5())(772'(//
,0387$=,21(
'(,',6$9$1=,'$$118//$0(172'(5,9$17,'$
23(5$=,21,',)86,21(26&,66,21(

 &2175,%872675$25',1$5,23(5/
(8523$'29872 &3 3(50(025,$  
'$//(3(5621(),6,&+( 3(50(025,$  
&6

 9(56$0(17,())(778$7,'$,6267,787,'
,03267$3(5 &3 3(50(025,$  
,',3(1'(17,'(//($00,1,675$=,21,38%%/,&+( 3(50(025,$  
&6

 9(56$0(17,())(778$7,'$$/75,6267,787, &3 3(50(025,$  
'
,03267$ 3(50(025,$  
&6

 9(56$0(17,())(778$7,'$//(3(5621(),6,&+(,1 &3 3(50(025,$  
6('(',$8727$66$=,21( 3(50(025,$  
&6

 6200('2987($6(*8,72'(//$5(*2/$5,==$=,21( &3   
'(*/,20(66,25,7$5'$7,9(56$0(17,'(//(   
&6
,03267(68,5('',7,('(//($/75(,03267(

 &2175,%8=,21(6267,787,9$3(5/
(67,1=,21(', &3 3(50(025,$  
'(%,7,),6&$/,(35(9,'(1=,$/,&211(66,$ 3(50(025,$  
&6
35(67$=,21,',/$9252,55(*2/$5(3(5,
/$925$725,',,035(6(&+($'(5,6&212$,
352*5$00,',(0(56,21(

 ,03267$675$25',1$5,$68//($77,9,7$
),1$1=,$5,( &3   
(3$75,021,$/,'(7(187()825,'(/7(55,725,2   
&6
1$=,21$/('$5,03$75,$5($,6(16,'(//
$57,&2/2
%,6'(/'(&5(72/(**(/8*/,21
&219(57,72&2102',),&$=,21,'$//$/(**(
$*26721

 9(56$0(172'(/&2175,%872',62/,'$5,(7$
'(/ &3   
68//$3$57(',5('',72&203/(66,92   
&6
(&&('(17(/
,032572',(852/25',$118,
',&8,$/'(&5(72/(**(1'(/$57,&2/2
&200$

 9(56$0(17,'(//(6200('2987('$62**(77, &3 3(50(025,$  
),6&$/0(17(5(6,'(17,,1,7$/,$7,72/$5,', 3(50(025,$  
&6
$77,9,7$
),1$1=,$5,(35(662(17,&+(692/*212
352)(66,21$/0(17(81
$77,9,7$
',1$785$
),1$1=,$5,$1(//267$72'(//$&,77$
'(/9$7,&$12
,1$778$=,21('(//$&219(1=,21(75$,/*29(512
'(//$5(38%%/,&$,7$/,$1$(/$6$17$6('(,1
0$7(5,$),6&$/()$77$1(//$&,77$
'(/9$7,&$12,/
ž$35,/((5$7,),&$7$'$//$/(**(/8*/,2
1

 9(56$0(17,'$3$57('(//(%$1&+(',&5(',72 &3 3(50(025,$  
&223(5$7,923$5,$/3(5&(172'(/3$75,021,2 3(50(025,$  
&6
1(772$/',&(0%5(&20(5,68/7$17('$,
35235,%,/$1&,5,)(5,7,$7$/('$7$

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
GLDFFHUWDPHQWRHFRQWUROOR &3   
&6   

— 56 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

',3$57,0(172'(//(),1$1=( (&2120,$( &3   
),1$1=(   
&6

 (175$7(5,6(59$7($//
(5$5,2'(//267$72 &3 3(50(025,$  
'(5,9$17,'$//$$'',=,21$/(675$25',1$5,$'$ 3(50(025,$  
&6
$33/,&$56,$,75,%87,',5(77,

 (175$7(5,6(59$7($//
(5$5,2'(//267$72 &3 3(50(025,$  
'(5,9$17,'$//$35252*$'(//
$'',=,21$/( 3(50(025,$  
&6
675$25',1$5,$$//(,03267(',5(77(

 $'',=,21$/(675$25',1$5,$3(5&(172 &3   
$//
,03267$68/5('',72'(//(5('',72'(//(   
&6
3(5621(*,85,',&+(('$//
,03267$/2&$/(68,
5('',7,'2987('$,62**(77,,1',&$7,1(//
$57
'(/'(&5(72'(/35(6,'(17('(//$5(38%%/,&$
6(77(0%5(1(1(*/,$57,&2/,('(/
'(&5(72'(/35(6,'(17('(//$5(38%%/,&$
6(77(0%5(1('$//(5,7(187(',&8,$*/,
$57,&2/,35,02(6(&21'2&200$(
3(18/7,02&200$'(/'(&5(72'(/35(6,'(17(
'(//$5(38%%/,&$6(77(0%5(1
 $'',=,21$/($//
,53(*$//
,/25('$//
,53() &3   
5,7(187($//$)217( ',&8,$/'(&5(72/(**(   
&6
',&(0%5(1&219(57,72&21
02',),&$=,21,1(//$/(**()(%%5$,21
'$5,6&827(56,0(',$17(582/,

 (175$7('(5,9$17,'$0,685(675$25',1$5,(', &3 3(50(025,$  
&2175$672$//
(9$6,21(),6&$/('$5,$66(*1$5( 3(50(025,$  
&6
$/)21'23(5/$5,'8=,21('(//$35(66,21(
),6&$/(

 5(6,'8,$77,9,',9(56,3(5,03267(',5(77(( &3   
&2175,%87,9$5,   
&6

 (175$7('(5,9$17,'$//$'(),1,=,21('(//( &3   
6,78$=,21,(3(1'(1=(,10$7(5,$',,03267(   
&6
',5(77(
 ,03267$68,5('',7, *,$
,03267$68/5('',72 &3   
'(//(3(5621(),6,&+( 9(56$7$0(',$17('(/(*$   
&6
%$1&$5,$

 ,03267$68,5('',7, *,$
,03267$68/5('',72 &3   
'(//(3(5621(),6,&+( 5,6&266$3(5582/2   
&6

 ,03267$68,5('',7, *,$
,03267$68/5('',72 &3   
'(//(3(5621(),6,&+( (,03267$68/5('',72   
&6
'(//(62&,(7$
 *,$
,03267$68/5('',72'(//(
3(5621(*,85,',&+( 5,6&266(3(59(56$0(172
',5(772$,&21&(66,21$5,

 ,03267$68/5('',72'(//(62&,(7$
 *,$
,03267$ &3   
68/5('',72'(//(3(5621(*,85,',&+( 5,6&266$   
&6
3(5582/2

 ,03267$/2&$/(68,5('',7,9(56$7$0(',$17( &3   
'(/(*$%$1&$5,$   
&6

 ,03267$/2&$/(68,5('',7,5,6&266$3(5 &3   
9(56$0(172',5(772$,&21&(66,21$5,   
&6

 ,03267$/2&$/(68,5('',7,5,6&266$3(5582/2 &3   
   
&6

— 57 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 5,7(187($//$)217(5,6&266(3(59(56$0(17, &3   
',5(77,$,&21&(66,21$5,   
&6

 5,7(187($//$)217(5,6&266(3(59(56$0(17, &3   
',5(77,,17(625(5,$   
&6

 5,7(187($//$)217(5,6&266(3(5582/2 &3   
   
&6

 9(56$0(17,'(//(6200('2987(,1%$6($//
,19,72 &3   
$/&2175$'',7725,2,1$778$=,21('(//$   
&6
352&('85$',&2//$%25$=,21(92/217$5,$3(5
/
(0(56,21('(//($77,9,7$
),1$1=,$5,((
3$75,021,$/,&267,78,7(2'(7(187()825,'(/
7(55,725,2'(//267$72$,6(16,'(//
$57,&2/2
'(//$/(**(',&(0%5(1'$'(67,1$5(
$//(),1$/,7$
35(9,67('$//$1250$7,9$9,*(17(

1.2.3 &RQGRQLGLUHWWH &3   
&6   

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
RUGLQDULDGLJHVWLRQH &3 3(50(025,$  
&6 3(50(025,$  

',3$57,0(172'(//(),1$1=( (&2120,$( &3 3(50(025,$  


),1$1=( 3(50(025,$  
&6

 (175$7('(5,9$17,'$/&21'212),6&$/(,1 &3   


0$7(5,$',,03267(',5(77(   
&6

 ,03267$68/5('',72'(//(3(5621(),6,&+( &3   


9(56$7$0(',$17('(/(*$%$1&$5,$   
&6

 ,03267$68/5('',72'(//(3(5621(*,85,',&+( &3   
5,6&266$3(59(56$0(172',5(772,1(6$7725,$   
&6

 ,03267$/2&$/(68,5('',7,9(56$7$0(',$17( &3   
'(/(*$%$1&$5,$   
&6

 ,03267$/2&$/(68,5('',7,5,6&266$3(5 &3   
9(56$0(172',5(772,1(6$7725,$   
&6

 5,7(187($//$)217(5,6&266(3(59(56$0(17, &3   
',5(77,,1(6$7725,$   
&6

 5,7(187($//$)217(5,6&266(3(59(56$0(17, &3   
',5(77,,17(625(5,$   
&6

 6200('(5,9$17,'$//$'(),1,=,21('(,5,7$5'$7, &3 3(50(025,$  
2'20(66,9(56$0(17,',75,%87, 3(50(025,$  
&6

 (175$7(&216(*8(17,$//(',&+,$5$=,21, &3   
6267,787,9(($//$6$1$725,$'(//(,55(*2/$5,7$
  
&6
)250$/,,10$7(5,$',,03267(68/5('',72
 9(56$0(17,',5(77,'
,03267$())(778$7,75$0,7( &3   
/($=,(1'(',&5(',72(5(/$7,9(3(1$/,7$
  
&6

 9(56$0(17,',5(77,'
,03267$())(778$7,75$0,7( &3   
/$$00,1,675$=,21(3267$/((5(/$7,9(3(1$/,7$
  
&6

 9(56$0(17,'
,03267$())(778$7,0(',$17('(/(*$ &3   
%$1&$5,$$,&21&(66,21$5,(5(/$7,9(3(1$/,7$
  
&6


— 58 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 (175$7(&216(*8(17,$//(',&+,$5$=,21, &3 3(50(025,$  
6267,787,9(,10$7(5,$'(,5('',7,',)$%%5,&$7, 3(50(025,$  
&6

 9(56$0(17,',5(77,'
,03267$())(778$7,75$0,7( &3 3(50(025,$  
/($=,(1'(',&5(',72(5(/$7,9(3(1$/,7$
3(50(025,$  
&6

 9(56$0(17,',5(77,'
,03267$())(778$7,75$0,7( &3 3(50(025,$  
/$$00,1,675$=,21(3267$/((5(/$7,9(3(1$/,7$
3(50(025,$  
&6

 9(56$0(17,'
,03267$())(778$7,0(',$17('(/(*$ &3 3(50(025,$  
%$1&$5,$$,&21&(66,21$5,(5(/$7,9(3(1$/,7$
3(50(025,$  
&6

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
GLDFFHUWDPHQWRHFRQWUROOR &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 (175$7('(5,9$17,'$/&21'212),6&$/(,1 &3   


0$7(5,$',,03267(',5(77(   
&6

 ,03267$68/5('',72'(//(3(5621(),6,&+( &3   


5,6&266$3(5582/2   
&6

 ,03267$68/5('',72'(//(3(5621(*,85,',&+( &3   
5,6&266$3(5582/2   
&6

 ,03267$/2&$/(68,5('',7,5,6&266$3(5582/2 &3   
   
&6

 ,03267(68/3$75,021,2(68/5('',72$%2/,7(3(5 &3   


())(772'(//$5,)250$75,%87$5,$   
&6

 5,7(187($//$)217(5,6&266(3(5582/2 &3   
   
&6

 (175$7(&216(*8(17,$//(',&+,$5$=,21, &3   


,17(*5$7,9(,10$7(5,$',5('',7,'(,)$%%5,&$7,',   
&6
&8,$//
$57,&2/2&200$'(/'(&5(72/(**(
/8*/,21

 (175$7(&216(*8(17,$//(',&+,$5$=,21, &3   
6267,787,9(($//$6$1$725,$'(//(,55(*2/$5,7$
  
&6
)250$/,,10$7(5,$',,03267(68/5('',72
 ,03267$5,6&266$$0(==2582/, &3   
   
&6

 (175$7(&216(*8(17,$//(',&+,$5$=,21, &3 3(50(025,$  


6267,787,9(,10$7(5,$'(,5('',7,',)$%%5,&$7, 3(50(025,$  
&6

 ,03267$5,6&266$$0(==2582/, &3 3(50(025,$  


 3(50(025,$  
&6

 ,03267(',5(77('(5,9$17,'$//$'(),1,=,21(', &3   


3(1'(1=((&217529(56,(75,%87$5,(   
&6

 ,5( *,$
,53() ,03267$(5(/$7,9,,17(5(66, &3   
   
&6

 ,5(6 *,$
,53(* ,03267$(5(/$7,9,,17(5(66, &3   
   
&6

 ,/25,03267$(5(/$7,9,,17(5(66, &3   


   
&6

— 59 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 ,03267(',9(56('$,5( *,$
,53() ,5(6 *,$
,53(*  &3   
,/25(5(/$7,9,,17(5(66,   
&6

 9(56$0(17,'2987,$6(*8,72'(//
$&&(57$0(172 &3   
&21$'(6,21(3(5$11,35(*5(66,   
&6

 (175$7('(5,9$17,'$//$'(),1,=,21('(//(/,7, &3   
),6&$/,3(1'(17,   
&6

1.2.4 $OWUHLPSRVWHLQGLUHWWH &3   
&6   

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
RUGLQDULDGLJHVWLRQH &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 ,03267$6267,787,9$'(//(,03267(,327(&$5,$( &3   


&$7$67$/(68,&2175$77,',/2&$=,21(),1$1=,$5,$   
&6
',,002%,/,,1&2562',(6(&8=,21($/*(11$,2


 ,03267$68//(68&&(66,21,('21$=,21, &3   
&6   

 ,03267$5,6&266$,19,$25',1$5,$ &3   


   
&6

 75,%872675$25',1$5,2'29872'$,3266(6625,', &3   


7$/81,%(1,',/8662   
&6

 75,%872675$25',1$5,268,%(1,',/8662',&8, &3   


$//
$57,&2/2'(/'(&5(72/(**(6(77(0%5(   
&6
1

 75,%872675$25',1$5,268,%(1,',/8662',&8, &3   
$//
$57,&2/2'(/'(&5(72/(**(',&(0%5(   
&6
1

 ,03267$6267,787,9$'(//(,03267(,1',5(77(3(5 &3   
/$5(*2/$5,==$=,21('(//(62&,(7$
',)$772   
&6

 9(56$0(172'(//
3(5&(172'(//(6200( &3 3(50(025,$  
5,6&266('$//(%$1&+(35(9,672'$/'(&5(72 3(50(025,$  
&6
/(**(1'(/',&(0%5(

 0$**,25$=,21(67$1'$5''(/75,%872&2081$/( &3   
68,5,),87,(68,6(59,=,5,6(59$7$,17(5$0(17(   
&6
$//267$72$,6(16,'(//
$57&200$/(77(5$
& '(/'/$35,/(1

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
GLDFFHUWDPHQWRHFRQWUROOR &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 ,03267$68//(68&&(66,21,('21$=,21, &3   


&6   

 ,03267$5,6&266$$0(==2582/, &3   


   
&6

— 60 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 6200(5(/$7,9($//$'(),1,=,21('(,&$5,&+, &3 3(50(025,$  
,1&/86,,1582/,35(*5(66,(0(66,'$8)),&, 3(50(025,$  
&6
67$7$/,($)),'$7,$,&21&(66,21$5,'(/6(59,=,2
1$=,21$/('(//$5,6&266,21(

 6200(5(/$7,9($//$&+,8685$'(//(3$57,7(,9$ &3 3(50(025,$  
,1$77,9( 3(50(025,$  
&6

 5(6,'8,$77,9,',9(56,3(57$66((,03267( &3   
,1',5(77(68*/,$))$5,   
&6

1.2.5 &RQGRQLLQGLUHWWH &3   
&6   

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
RUGLQDULDGLJHVWLRQH &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 (175$7('(5,9$17,'$/&21'212),6&$/(,1 &3   


0$7(5,$',7$66((',03267(,1',5(77(68*/,   
&6
$))$5,
 ,03267$68/9$/25($**,8172 &3   
   
&6

 ,03267$',5(*,6752 &3   


   
&6

 ,03267$,327(&$5,$ &3   


   
&6

 ,03267$68//(68&&(66,21,('21$=,21, &3   


   
&6

 ',5,77,&$7$67$/,(',6&5,7785$72 &3   


   
&6

 $/75(7$66((,03267(68*/,$))$5, &3   


   
&6

 (175$7(&216(*8(17,$//(',&+,$5$=,21, &3   


6267,787,9(('$//$6$1$725,$'(//(,55(*2/$5,7$
  
&6
)250$/,,10$7(5,$',,03267(,1',5(77(

 (175$7('(5,9$17,'$//$6$1$725,$,10$7(5,$', &3 3(50(025,$  
7$66$3(5/260$/7,0(172'(,5,),87,62/,',85%$1, 3(50(025,$  
&6

 &21&25'$7235(9(17,925(/$7,92$//(,03267( &3   
,1',5(77(   
&6

 &21&25'$7235(9(17,925(/$7,92$//($/75( &3   


,03267(,1',5(77(   
&6

(QWUDWHGHULYDQWLGDOO
DWWLYLWD
GLDFFHUWDPHQWRHFRQWUROOR &3   
&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 (175$7('(5,9$17,'$//$'(),1,=,21('(//( &3   


6,78$=,21,(3(1'(1=(,10$7(5,$',,03267(   
&6
,1',5(77(
 ,03267$68/9$/25($**,8172 &3   
   
&6

— 61 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 ,03267$',5(*,6752 &3   
   
&6

 ,03267$,327(&$5,$ &3   


   
&6

 ,03267$68//(68&&(66,21,('21$=,21, &3   


   
&6

 ',5,77,&$7$67$/,(',6&5,7785$72 &3   


   
&6

 $/75(7$66((,03267(68*/,$))$5, &3   


   
&6

 &$121,',$%%21$0(172$//(5$',2$8',=,21, &3   


&,5&2/$5,($//$7(/(9,6,21(   
&6

 7$66($87202%,/,67,&+( &3   
   
&6

 /,7,3(1'(17,,10$7(5,$','2*$1( &3   


   
&6

 &21&25'$7235(9(17,925(/$7,92$//(,03267( &3   


,1',5(77(   
&6

 &21&25'$7235(9(17,925(/$7,92$//
,03267$68/ &3   
9$/25($**,8172   
&6

([WUD7ULEXWDULH &3   
&6   

Entrate ricorrenti &3   


&6   

2.1.1 3URYHQWLVSHFLDOL &3   


&6   

'LULWWLHWULEXWLVSHFLDOL &3   


&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

 ',5,77,',9(5,),&$=,21('(,3(6,('(//(0,685('(/ &3   


6$**,2('(/0$5&+,2'(,0(7$//,35(=,26,',5,772   
&6
',7$5$785$68//(6267$1=((',35(3$5$7,
5$',2$77,9,

 &2175,%87,',0,*/,25,$,1',3(1'(1=$ &3   
'(//
(6(&8=,21(',23(5(38%%/,&+($&$5,&2   
&6
'(//267$722&2/&21&2562'(//267$72

 ',5,772'298723(5,/5,/$6&,2'
85*(1=$'(, &3   
&(57,),&$7,'(/&$6(//$5,2*,8',=,$/(   
&6

 6235$77$66$68//(/,&(1=(',&$&&,$(', &3 3(50(025,$  
8&&(//$*,21( 3(50(025,$  
&6

 6235$77$66(68//(/,&(1=(',3(6&$ &3   
   
&6

 7$66$'(/3(5&(17268//(3(5&(178$/, &3   


63(77$17,$*/,8)),&,$/,*,8',=,$5,(/252$,87$17,   
&6


— 62 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 ',5,77,3(59,6,7$6$1,7$5,$'(/%(67,$0(('(, &3 3(50(025,$  
352'277,('$9$1=,$1,0$/,,1,03257$=,21(2',1 3(50(025,$  
&6
(63257$=,21(

 9(56$0(172',81&$121('('8&,%,/('$//( &3   
,03267(68,5('',7,('$//
,5$3'29872'$//(   
&6
,035(6(&+($9(1'21(,35235,%,/$1&,$77,9,7$

3(5,03267($17,&,3$7((6(5&,7$12/
23=,21(3(5
,/0$17(1,0(172'(//$3266,%,/,7$
',
75$6)250$=,21('(//(67(66(,1&5(',7,'
,03267$
$,6(16,'(//
$57,&2/2'(/'(&5(72/(**(1
'(/

 75,%87,63(&,$/,(',5,77, &3   
   
&6

 &2175,%8723(5/
$&&(662$//$352&('85$', &3   
$&&25'235(9(17,92%,/$7(5$/((08/7,/$7(5$/(   
&6
3(5/(,035(6(&21$77,9,7$
,17(51$=,21$/($,
6(16,'(//
$57,&2/27(5'(/'(&5(72'(/
35(6,'(17('(//$5(38%%/,&$6(77(0%5(1


 4827$'(/3(5&(172'2987$'$,&2081,'(/ &3 3(50(025,$  
',5,772),6625(/$7,92$//(%2//(77('
,03267$ 3(50(025,$  
&6
68//$38%%/,&,7$


 (175$7('(5,9$17,'$75,%87,63(&,$/,',&8,$//$ &3   
7$%(//$$$//(*$7$$/'(&5(72'(/35(6,'(17(   
&6
'(//$5(38%%/,&$2772%5(15,6&266,
3(5,6(59,=,5(6,'$/0,1,67(52'(//
(&2120,$(
'(//(),1$1=(('$'(67,1$5(1(//$0,685$'(/
3(5&(172$)$925('(,)21',',35(9,'(1=$
,1',&$7,'$//
$5748,172&200$'(//$/(**(
129(0%5(1

 7$66(3(5/
$00,66,21($,&21&256,3(5/$120,1$ &3   
$'$00,1,675$725(*,8',=,$5,2   
&6

 5,7(187$68//(9,1&,7('(/*,2&2'(//2772 &3   
35(9,67$'$//
$57&200$'(//$/(**(   
&6
',&(0%5(1

 &2175,%87281,),&$72',,6&5,=,21($582/21(, &3   
352&(',0(17,*,85,6',=,21$/,&21(6&/86,21(',   
&6
48(//,5(/$7,9,$/352&(66275,%87$5,2

 &2175,%87281,),&$725(/$7,92$/352&(662 &3   
75,%87$5,2   
&6

 ,03257,&203(16$7,9,$'(6,21($33/,&$%,/,$ &3 3(50(025,$  
'(&255(5('$//
*(11$,21(*/,6&$0%,', 3(50(025,$  
&6
7$/81,352'277,/$77,(52&$6($5,&21,/5(*12
81,72',3(57,1(1=$'(/)(2*$6(=,21(*$5$1=,$

',3$57,0(172'(/7(6252 (&2120,$( &3   
),1$1=(   
&6

 75,%87,63(&,$/,(',5,77, &3   


   
&6

— 63 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 ',5,772352325=,21$/(',&(17(6,0,3(52*1, &3 3(50(025,$  
&(172/,5(',9$/25('$9(56$5('$*/, 3(50(025,$  
&6
$66(*1$7$5,',$//2**,',&223(5$7,9((',/,=,(
),1$1=,$7('$//$&$66$'(326,7,(35(67,7,('$//(
)(5529,('(//267$7263$3(5/$5,&(=,21((
&216(59$=,21('(*/,$77,5(/$7,9,$*/,$//2**,
0('(6,0,

 5,7(187($33/,&$7(68//(/,48,'$=,21,'(, &3   
&2175,%87,1(//(63(6(',23(5(38%%/,&+(',   
&6
%21,),&$121&+(
'(,6866,',1(//(63(6(3(5
/
(6(&8=,21(',23(5(',0,*/,25$0(172)21',$5,2

 ',5,77,',6(*5(7(5,$5,6&266,'$*/,8)),&,'(//$ &3 3(50(025,$  
&257('(,&217, 3(50(025,$  
&6

 9(56$0(17,',4827$3$57('(*/,,03257, &3   
'(5,9$17,'$//
$33/,&$=,21('(//
$/,4827$'(//$   
&6
&20321(17('(//$7$5,))$(/(775,&$35(9,67$
'$//
$57&200$%,6'(/'/121&+(

',4827$3$57('(//((175$7('(//$&20321(17(
7$5,))$5,$$68/35(==2'(//
(1(5*,$(/(775,&$
 4827$3$5,$/3(5&(172'(*/,,03257, &3   
'(5,9$17,'$//
$33/,&$=,21('(//
$/,4827$'(//$   
&6
&20321(17('(//$7$5,))$(/(775,&$',&8,$/
&200$%,6'(//
$57,&2/2'(/'(&5(72/(**(
129(0%5(1&219(57,72&21
02',),&$=,21,'$//$/(**(',&(0%5(1

 4827$'(//((175$7('(5,9$17,'$//$ &3   
&20321(17(7$5,))$5,$$68/35(==2   
&6
'(//
(1(5*,$(/(775,&$'(),1,72$,6(16,
'(//
$57,&2/2&200$'(/'(&5(72
/(*,6/$7,920$5=21('(//
$57,&2/2
&200$'(/'(&5(72/(**()(%%5$,21
&219(57,72&2102',),&$=,21,,1/(**($35,/(
1

 9(56$0(172'$3$57('(,&21),',',81$4827$ &3   
3$5,$//23(50,//('(,),1$1=,$0(17,   
&6
&203/(66,9$0(17(*$5$17,7,

 &2175,%87281,),&$725(/$7,92$/352&(662 &3   
$00,1,675$7,92   
&6

 5,7(187$68*/,67,3(1',68//(3$*+(( &3 3(50(025,$  
5(75,%8=,21, 3(50(025,$  
&6

 5,7(187$68*/,$66(*1,',3(16,21(/,48,'$7,$ &3   
)$925(',0,/,7$5,&2/3,7,'$,1)(50,7$
0(17$/,   
&6
35292&$7('$&$86(',6(59,=,2',3(1'(17,'$//$
*8(55$,15,&83(52'(//(63(6(',63('$/,7$

6267(187('$/7(62523(5,//2525,&29(521(,
0$1,&20,3529,1&,$/,

 5,7(187$675$25',1$5,$68//(3$*+('(*/,23(5$, &3   
3(50$1(17,   
&6

 9(56$0(172'$3$57('(,&2081,'(/*(77,72 &3 3(50(025,$  
'(//
,03267$&2081$/(68*/,,002%,/,&$/&2/$7$ 3(50(025,$  
&6
&21/
$/,4827$0,1,0$'(/3(50,//($,6(16,
'(//
$57,&2/2'(//$/(**(2772%5(1

',5(=,21(*(1(5$/(3(5*/,,7$/,$1, &3 3(50(025,$  
$//
(67(52(/(32/,7,&+(0,*5$725,( $))$5, 3(50(025,$  
&6
(67(5,('(//$&223(5$=,21(,17(51$=,21$/(

— 64 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 7$66($&$5,&2'(,9(7725,3(5/$&21&(66,21(', &3 3(50(025,$  
3$7(17,',/,&(1=(&2162/$5,(',$5582/$0(172 3(50(025,$  
&6
3(5/
$66(162$//(120,1(',5$335(6(17$17,3(5
,/75$632572'(*/,(0,*5$17,(68*/,$77,',
$5582/$0(172'(*/,(0,*5$17,3(5/
(67(52

',3$57,0(1723(5,75$63257,/$1$9,*$=,21( &3   
*/,$))$5,*(1(5$/,(',/3(5621$/(   
&6
,1)5$67587785((75$63257,
 7$66((',5,77,0$5,77,0, &3   
&6   

 6200(63(77$17,$//
(5$5,2 &3   
   
&6

 6200(63(77$17,$//$5(*,21(6,&,/,$ &3   


   
&6

 0$**,25,3529(17,'(5,9$17,'$*/,$80(17, &3   


67$%,/,7,'$//$/(**($*26721'$   
&6
'(67,1$5($//$&23(5785$'(,0$**,25,21(5,
5(&$7,'$//$/(**(0('(6,0$

 7$66(68/352'2772'(/029,0(172'(,38%%/,&, &3 3(50(025,$  
6(59,=,',75$632572&21&(66,$//
,1'8675,$ 3(50(025,$  
&6
35,9$7$

 ',5,77,,1(5(17,$/029,0(172'(*/,$(5202%,/, &3   
35,9$7,'(//(3(5621(('(//(0(5&,1(*/,   
&6
$(52'520,'(/7(55,725,21$=,21$/($3(57,$/
75$)),&2$(5(2&,9,/(
 ',5,77,,1(5(17,$/029,0(172'(*/,$(5202%,/, &3   
35,9$7,'(//(3(5621(('(//(0(5&,1(*/,   
&6
$(52'520,'(/7(55,725,21$=,21$/($3(57,$/
75$)),&2$(5(2&,9,/((6&/86$/$0$**,25$=,21(
',&8,$/68&&(66,92$57,&2/2

 ,1752,7,'(5,9$17,'$//$0$**,25$=,21('(,',5,77, &3   
',$3352'2(3$57(1=$'(*/,$(5202%,/,'$   
&6
'(67,1$5(1(//$0,685$',817(5=2
$//
$002'(51$0(172'(*/,$(523257,0,125,

 ,03267$(5$5,$/(,1$**,817$$,',5,77,',$3352'2 &3 3(50(025,$  
(3$57(1=$'(*/,$(5202%,/, 3(50(025,$  
&6

 5,7(187$68//(6200(3$*$7(3(5,&2175,%87, &3 3(50(025,$  
&21&(66,$//(,035(6($00(66($//(35299,'(1=( 3(50(025,$  
&6
',&8,$//$/(**(*,8*121

 ',5,772),662('$118$/('29872'$//(,035(6( &3   
1$9$/0(&&$1,&+(3(5/
,6&5,=,21($*/,$3326,7,   
&6
$/%,63(&,$/,67,78,7,35(662,/0,1,67(52'(//(
,1)5$67587785(('(,75$63257,$,6(16,'(//
$57
'(//$/(**(*,8*121

 5,7(187(68//(6200(3$*$7(3(56299(1=,21,( &3   
&2175,%87,$//(62&,(7$
',35(0,1(17(,17(5(66(   
&6
1$=,21$/(121&+(
$62&,(7$
',1$9,*$=,21(
(6(5&(17,6(59,=,0$5,77,0,6299(1=,21$7,$
&$5$77(5(/2&$/(3(5/(63(6(',&8,$//
$57
'(//$/(**(',&(0%5(1


— 65 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 5,7(187$'(/3(50,//($&$5,&2'(,&$17,(5, &3 3(50(025,$  
'(//(,035(6(1$9$/,('(,35235,(7$5,',1$9, 3(50(025,$  
&6
0(5&$17,/,3(5/$&267,78=,21('(/)21'23(5/(
63(6(',9,*,/$1=$0,1,67(5,$/(68//
$77,9,7$

7(&1,&2(&2120,&$'(,&$17,(5,('(*/,
67$%,/,0(17,',&26758=,21,1$9$/,

 5,7(187$'(/3(50,//($&$5,&2'(,&$17,(5,( &3 3(50(025,$  
'(//(,035(6(1$9$/,3(5/$&267,78=,21('(/ 3(50(025,$  
&6
)21'23(5/(63(6(',&21752//2(9,*,/$1=$
0,1,67(5,$/(68//
$77,9,7$
7(&1,&2(&2120,&$'(,
0('(6,0,

 ',5,77,$**,817,9,$&$5,&2'(*/,87(17,35(9,67, &3   
'$//
$57,&2/2'(//$/(**(',&(0%5(1   
&6


',5(=,21(*(1(5$/('(/3(5621$/( &3   
'(//
25*$1,==$=,21(('(/%,/$1&,2 6$/87(   
&6

 75,%87,63(&,$/,3(56(59,=,5(6,'$/0,1,67(52 &3   


'(//$6$/87(   
&6

',5(=,21(*(1(5$/(3(5,/0(5&$72/$ &3   
&21&255(1=$/$787(/$'(/&21680$725((   
&6
/$1250$7,9$7(&1,&$ 69,/8332(&2120,&2
 3529(17,'(5,9$17,'$/3$*$0(172'(//$7$66$ &3   
$118$/('$3$57('(,3(5,7,$66,&85$7,9,3(5   
&6
/
,6&5,=,21($/582/21$=,21$/(,67,78,72$,6(16,
'(//$/(**()(%%5$,21

 6200('2987(3(5/$7$66$$118$/('$*/,,6&5,77, &3   
$//
$/%2'(,0(',$725,',$66,&85$=,21((   
&6
5,$66,&85$=,21(',&8,$//$/(**(129(0%5(
1$57&200$

',5(=,21(*(1(5$/(3(5 &3   
/
$335299,*,21$0(172/
()),&,(1=$(/$   
&6
&203(7,7,9,7$
(1(5*(7,&$ 69,/8332
(&2120,&2
 &2175,%872',&(17(6,0,682*1,&+,/2*5$002', &3   
%(1=,1$,00(66268/0(5&$72,17(512'$//(   
&6
5$)),1(5,(1$=,21$/,

',3$57,0(1723(5/$75$16,=,21((&2/2*,&$( &3   
*/,,19(67,0(17,9(5', ',7(,  $0%,(17((   
&6
787(/$'(/7(55,725,2('(/0$5(
 6200('(5,9$17,'$,',5,77,',&21&(66,21('
862 &3   
'(/0$5&+,2&((',48$/,7$
(&2/2*,&$',&8,$*/,   
&6
$57,&2/,('(/'(&5(72'(/0,1,6752
'(//
$0%,(17($*26721
 ',5,77,3(5/$&21&(66,21('(/0$5&+,268//$ &3   
48$/,7$
(&2/2*,&$'(,352'277, (&2/$%(/8(   
&6

 ',5,77,3(5/$3$57(&,3$=,21($/6,67(0$', &3   
(&2*(67,21(('$8',7 (0$6   
&6

2.1.2 (QWUDWHGHULYDQWLGDVHUYL]LUHVLGDOOH$PPLQLVWUD]LRQLVWDWDOL &3   
&6   

9HQGLWDEHQLHVHUYL]LUHVLGD$PPLQLVWUD]LRQLVWDWDOL &3   


&6   

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

— 66 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 9(56$0(17,81$7$1780&255(/$7, &3   
$//
,167$//$=,21(',9,'(27(50,1$/,,1$0%,(17,   
&6
'(',&$7,3(5,/&21752//25(0272'(,*,2&+,$,
6(16,'(//
$57,&2/2&200$/(77(5$/ 11 (
 '(/'(&5(72/(**(1'(/$35,/(

 3529(17,'(*/,$5&+,9,',67$72 &3   
   
&6

 3529(17,'(5,9$17,'$//(,1'(11,7$
'2987($/ &3 3(50(025,$  
3(5621$/('(,/$%25$725,&+,0,&,'(//('2*$1(( 3(50(025,$  
&6
'(//(,03267(,1',5(77(3(5/($1$/,6,'(//(
0(5&,(3(5,5,6&2175,7(&1,&,(6(*8,7,)825,
25$5,22)825,6('(685,&+,(67$'(//(',77(
,17(5(66$7(

 (175$7((9(178$/,(',9(56(&21&(51(17,,/ &3   
0,1,67(52'(//
(&2120,$('(//(),1$1=(*,$
',   
&6
3(57,1(1=$'(/0,1,67(52'(//(),1$1=(
 6200(5(/$7,9($6(59,=,5(6, &3   
'$//
$00,1,675$=,21(   
&6

 6200(9(56$7('$(17,('$35,9$7,3(56(59,=, &3 3(50(025,$  
675$25',1$5,5(6,1(//
,17(5(66('(/&200(5&,2 3(50(025,$  
&6
())(778$7,'$/3(5621$/('2*$1$/('$
'(67,1$5(1(//$0,685$'(/3(5&(172$
)$925('(/)21'2',35(9,'(1=$'(/3(5621$/(
0('(6,02

 9(1',7$',5,352'8=,21,',0$33(,1 &3 3(50(025,$  
&216(59$=,21(())(778$7$'$//
$00,1,675$=,21( 3(50(025,$  
&6
'(/&$7$672('(,6(59,=,7(&1,&,(5$5,$/,

 3529(17,'(5,9$17,'$//
(&&('(1=$5,63(772 &3 3(50(025,$  
$//
,0325725,68/7$17('$//$0(',$'(/%,(11,2 3(50(025,$  
&6
'(*/,(02/80(17,'2987,$,&216(59$725,
'(,5(*,675,,002%,/,$5,($/',3(1'(17(
3(5621$/(',&2//$%25$=,21(

 3529(17,'(5,9$17,'$//$&(66,21(',67$03$7, &3 3(50(025,$  
$*/,(63257$725, 3(50(025,$  
&6

 (175$7('(5,9$17,'$//
$778$=,21('(//( &3   
',6326,=,21,',&8,$//
$57,&2/2&200$'(/   
&6
'(&5(72/(**($*26721

 6200$'$9(56$5('$*/,8)),&,$/,*,8',=,$5,( &3   
/252$,87$17,   
&6

 6200('2987('$,&2175$(17,&21 &3 3(50(025,$  
/
$00,1,675$=,21('(//267$723(563(6(',&23,$ 3(50(025,$  
&6
67$03$&$57$%2//$7$(/($/75(63(6(,1(5(17,
$,5(/$7,9,&2175$77,&21&(51(17,,/0,1,67(52
'(//
(&2120,$('(//(),1$1=(*,$
',3(57,1(1=$
'(/0,1,67(52'(//(),1$1=(

 (175$7('(5,9$17,'$,6(59,=,5(6, &3   
'$//
$00,1,675$=,21(),1$1=,$5,$$5,&+,(67$($   
&6
&$5,&2'(*/,(17,*(6725,(25*$1,==$725,',
&21&256,3521267,&,0$1,)(67$=,21,$35(0,2(',
6257(


— 67 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 (175$7('(5,9$17,'$,6(59,=,,1)250$7,9,5(6, &3 3(50(025,$  
$1&+(,19,$7(/(0$7,&$'$//
$1$*5$)(75,%87$5,$ 3(50(025,$  
&6
$'$/75(38%%/,&+($00,1,675$=,21,$'(17,
,035(6(23(5$725,(&2120,&,($&,77$',1,
121&+(
'$//$/,&(1=$'
862'(,352'277,
,1)250$7,&,5($/,==$7,1(//
$0%,72'(/6,67(0$
,1)250$7,92'(//
(;0,1,67(52'(//(),1$1=(

 5,0%2562',63(6(3(5,0%$//$**,(63(',=,21,', &3 3(50(025,$  
&$03,21,0(5&,3(56235$//82*+,'(,&2//(*, 3(50(025,$  
&6
&2168/7,9,&(175$/,(&203$57,0(17$/,'(,3(5,7,
'2*$1$/,(3(5/
(6(&8=,21(',$1$/,6,2$/75,
(6$0,($&&(57$0(17,7(&1,&,'$3$57(',
/$%25$725,28)),&,121',3(1'(17,'$//$
$00,1,675$=,21(),1$1=,$5,$3267($&$5,&2'(*/,
23(5$725,

',3$57,0(172'(/7(6252 (&2120,$( &3   
),1$1=(   
&6

 3529(17,(5,&83(5,3(5/$925$=,21,(6(*8,7( &3 3(50(025,$  


'$//
,67,787232/,*5$),&2(=(&&$'(//267$72 3(50(025,$  
&6
3(5&2172'(,0,1,67(5,',$00,1,675$=,21,
38%%/,&+(',(17,',9(56,(',35,9$7,

 &$121,',/2&$=,21('2987,'$*/,$66(*1$7$5,', &3 3(50(025,$  
$//2**,$&48,67$7,25($/,==$7,'$,&2081,$, 3(50(025,$  
&6
6(16,'(//
$57,&2/2'(/'(&5(72/(**(0$5=2
1&219(57,72&2102',),&$=,21,1(//$
/(**(0$**,21

 (175$7('(5,9$17,'$//$&21&(66,21(',$77,9,7$
&3 3(50(025,$  
*(67,7('$//267$72 3(50(025,$  
&6

 9(1',7$',2**(77,)825,862 &3   
   
&6

 (175$7('(5,9$17,'$,6(59,=,('$//($77,9,7$
5(6, &3 3(50(025,$  
'$/',3$57,0(172'(//$5$*,21(5,$*(1(5$/( 3(50(025,$  
&6
'(//267$721(//
$0%,72',&203(7(1=$

 (175$7('(5,9$17,'$//$9(1',7$'(,9(,&2/,', &3 3(50(025,$  
6(59,=,21213,8
87,/,==$7,'$//267$72 3(50(025,$  
&6

 (175$7((9(178$/,(',9(56('(/0,1,67(52 &3   
'(//
(&2120,$('(//(),1$1=(*,$
',3(57,1(1=$   
&6
'(/0,1,67(52'(/7(6252'(/%,/$1&,2('(//$
352*5$00$=,21((&2120,&$
 9(56$0(172'(//(6200(5(/$7,9($//
$&48,672', &3   
02'(//,3(5&$57(',,'(17,7$
  
&6

 6200(5(/$7,9($6(59,=,5(6, &3   
'$//
$00,1,675$=,21(   
&6

 3529(17,$/1(772'(//$4827$',0$**,25$=,21( &3   
'(5,9$17,'$//$)$%%5,&$=,21((9(1',7$'(//(   
&6
7$5*+(',5,&2126&,0(172'(,9(,&2/,$02725((
'(,5,025&+,

 3529(17,'(5,9$17,'$/5,/$6&,2'$3$57( &3   
'(//
$00,1,675$=,21('(//267$72',&23,(',   
&6
'2&80(17,0(',$17($33$5(&&+,',5,352'8=,21(


— 68 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 5,&$9,1(77,9(56$7,'$//
,67,787232/,*5$),&2( &3   
=(&&$'(//267$72,15(/$=,21($//
(0,66,21(',   
&6
021(7(0(7$//,&+($&2562/(*$/(
&200(025$7,9(2&(/(%5$7,9(

 3529(17,'(5,9$17,'$//$9(1',7$',/,%5(77,3(5,/ &3   
5,/$6&,2',32572'
$50,&257($35,9$7,($   
&6
*8$5',(3$57,&2/$5,*,85$7((',$50,/81*+(

 3529(17,'(5,9$17,'$//$&(66,21(',67$03$7, &3   
9$5,&2035(6(/(&23(57,1(3(53$7(17,   
&6
1$87,&+(

 (175$7(&211(66($//($77,9,7$
692/7('$/ &3 3(50(025,$  
&(17521$=,21$/(',$1$/,6,'(//(021(7( 3(50(025,$  
&6

 3529(17,'(5,9$17,'$//($77,9,7$
692/7('$/ &3 3(50(025,$  
&(17521$=,21$/(',$1$/,6,'(//(021(7( 3(50(025,$  
&6

 9(56$0(172'$3$57('(/62**(7725,&+,('(17( &3   
'(//
,0325725(/$7,92$/5,/$6&,2','2&80(17,   
&6
(/(77521,&,
 3(50(662',62**,2512(/(77521,&2 &3   
   
&6

 3$66$32572(/(77521,&2 &3   


   
&6

 9(56$0(17,'$3$57('(//$&$66$'(326,7,( &3 3(50(025,$  


35(67,7,$,6(16,'(//
$57,&2/2&200$'(//$ 3(50(025,$  
&6
/(**(',&(0%5(13(5,/
),1$1=,$0(172'(//(63(6(3(5/
$&48,6,=,21(
75$0,7(,/35299(',725$72*(1(5$/('(//267$72
',02%,/,$775(==$785(()251,785(2&&255(17,
$*/,8)),&,35(3267,$//
$778$=,21('(//(0,685(
675$25',1$5,(3(5/$35202=,21((/269,/8332
'(//$,035(1',725,$/,7$
*,29$1,/(1(/
0(==2*,2512

 6200('2987('$,&2175$(17,&21 &3   
/
$00,1,675$=,21('(//267$723(563(6(',&23,$   
&6
67$03$&$57$%2//$7$(/($/75(63(6(,1(5(17,
$,5(/$7,9,&2175$77,&21&(51(17,,/0,1,67(52
'(//
(&2120,$('(//(),1$1=(*,$
',3(57,1(1=$
'(/0,1,67(52'(/7(6252'(/%,/$1&,2('(//$
352*5$00$=,21((&2120,&$

 (175$7(&216(*8(17,$//$62335(66,21('(//( &3   
*(67,21,)825,%,/$1&,2   
&6

 9(56$0(172'(//
$/,4827$68/*(77,72'(, &3   
&2175,%87,35(9,'(1=,$/,2%%/,*$725,,1&$66$7,'$   
&6
7877(/(*(67,21,$00,1,675$7('$//
,136
'$//
,13'$3'$//
,1$,/('$//
,36(0$'$'(67,1$5(
$),1$1=,$0(172'(//($77,9,7$
(
'(//
25*$1,==$=,21('(*/,,67,787,',3$7521$72(
',$66,67(1=$62&,$/(

 9(56$0(172'(/&2175,%872$00,1,675$7,92 &3   
'298723(5,/5,/$6&,2'(/3$66$3257225',1$5,2   
&6

',3$57,0(172'(//
25*$1,==$=,21( &3   
*,8',=,$5,$'(/3(5621$/(('(,6(59,=,   
&6
*,867,=,$
 ',5,77,',&$1&(//(5,$(6(*5(7(5,$*,8',=,$5,$ &3   
&6   

— 69 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 ,03267$5,6&266$,19,$25',1$5,$ &3   
   
&6

 ,03267$5,6&266$$0(==2582/, &3   


   
&6

 3529(17,'(5,9$17,'$/&$121($1182&+( &3   


/
87(1=$'(/6(59,=,2',,1)250$7,&$*,85,',&$'(/   
&6
&(1752(/(77521,&2','2&80(17$=,21('(//$
&257(6835(0$',&$66$=,21((
7(187$$
&255,6321'(5($,6(16,'(/'350$**,2
1

 (175$7((9(178$/,(',9(56(&21&(51(17,,/ &3   
0,1,67(52'(//$*,867,=,$   
&6

 6200(5(/$7,9($6(59,=,5(6, &3   


'$//
$00,1,675$=,21(   
&6

',3$57,0(172'(//
$00,1,675$=,21( &3   
3(1,7(1=,$5,$ *,867,=,$   
&6

 3529(17,',9(56,'(//(&$5&(5,*,8',=,$5,( &3   


   
&6

 3529(17,'(5,9$17,'$//$9(1',7$',0$18)$77, &3   


352'277,$*5,&2/,(,1'8675,$/,   
&6

 6200('2987('$,&2175$(17,&21 &3   
/
$00,1,675$=,21('(//267$723(563(6(',&23,$   
&6
67$03$&$57$%2//$7$(/($/75(63(6(,1(5(17,
$,5(/$7,9,&2175$77,&21&(51(17,,/0,1,67(52
'(//$*,867,=,$

',5(=,21(*(1(5$/(3(5*/,,7$/,$1, &3   
$//
(67(52(/(32/,7,&+(0,*5$725,( $))$5,   
&6
(67(5,('(//$&223(5$=,21(,17(51$=,21$/(
 ',5,77,(7$66(,1752,7$7,'$*/,8)),&,',3/20$7,&,( &3   
&2162/$5,('$*/,8)),&,',38%%/,&$6,&85(==$',   
&6
)5217,(5$
 ',5,77,,1752,7$7,'$*/,8)),&,',3/20$7,&,( &3   
&2162/$5,(7$66(5,6&266('$*/,8)),&,',   
&6
38%%/,&$6,&85(==$',)5217,(5$$&$5,&2',
675$1,(5,35299,67,',3$66$325720$1&$17('(/
9,672&2162/$5(

 ',5,77,),66,'(5,9$17,'$/5,/$6&,2'(//(&$57( &3   
'
,'(17,7$
(/(77521,&+(5,6&266,'$*/,8)),&,   
&6
',3/20$7,&2&2162/$5,

',5(=,21(*(1(5$/(3(5/(5,6256(80$1(( &3   
/
,1129$=,21( $))$5,(67(5,('(//$   
&6
&223(5$=,21(,17(51$=,21$/(
 &(66,21('(,/,%5(77,',3$66$325723(5/
(67(52 &3   
('(,'2&80(17,',9,$**,23(55,)8*,$7,32/,7,&,(   
&6
'(,7,72/,',9,$**,23(5675$1,(5,(3(5$32/,',

 6200('2987('$,&2175$(17,&21 &3   
/
$00,1,675$=,21('(//267$723(563(6(',&23,$   
&6
67$03$&$57$%2//$7$(/($/75(63(6(,1(5(17,
$,5(/$7,9,&2175$77,&21&(51(17,,/0,1,67(52
'(*/,$))$5,(67(5,('(//$&223(5$=,21(
,17(51$=,21$/(


— 70 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 (175$7((9(178$/,(',9(56(&21&(51(17,,/ &3   
0,1,67(52'(*/,$))$5,(67(5,('(//$   
&6
&223(5$=,21(,17(51$=,21$/(
 6200(5(/$7,9($6(59,=,5(6, &3   
'$//
$00,1,675$=,21(   
&6

',3$57,0(1723(5/$352*5$00$=,21((/$ &3   
*(67,21('(//(5,6256(80$1(),1$1=,$5,((   
&6
67580(17$/, ,6758=,21(
 6200('2987('$,&2175$(17,&21 &3   
/
$00,1,675$=,21('(//267$723(563(6(',&23,$   
&6
67$03$&$57$%2//$7$(/($/75(63(6(,1(5(17,
$,5(/$7,9,&2175$77,

 (175$7((9(178$/,(',9(56(&21&(51(17,,/ &3   
0,1,67(52'(//
,6758=,21(   
&6

 6200(5(/$7,9($6(59,=,5(6, &3   


'$//
$00,1,675$=,21(   
&6

',3$57,0(172'(,9,*,/,'(/)82&2'(/ &3   
62&&256238%%/,&2('(//$',)(6$&,9,/(   
&6
,17(512
 3529(17,'(5,9$17,'$,6(59,=,$3$*$0(1725(6, &3   
'$/3(5621$/('(/&25321$=,21$/('(,9,*,/,'(/   
&6
)82&2,9,&2035(6,48(//,3(5,6(59,=,',
35(9(1=,21((',9,*,/$1=$)251,7,
'$//
$00,1,675$=,21(&2135(67$=,21,)825,'(*/,
25$5,',/$925225',1$5,675$25',1$5,(',
7851$=,21(

 6200('2987('$,&2175$(17,&21 &3   
/
$00,1,675$=,21('(//267$723(563(6(',&23,$   
&6
67$03$&$57$%2//$7$(/($/75(63(6(,1(5(17,
$,5(/$7,9,&2175$77,&21&(51(17,,/0,1,67(52
'(//
,17(512

',3$57,0(172'(//$38%%/,&$6,&85(==$ &3 3(50(025,$  
,17(512 3(50(025,$  
&6

 3529(17,'(5,9$17,'$//$9(1',7$',9(,&2/, &3 3(50(025,$  


*,$&(17,35(662/('(326,7(5,($8725,==$7( 3(50(025,$  
&6

',3$57,0(1723(5,75$63257,/$1$9,*$=,21( &3   
*/,$))$5,*(1(5$/,(',/3(5621$/(   
&6
,1)5$67587785((75$63257,
 3529(17,5(/$7,9,$,&255,63(77,9,3(5/( &3   
,1)250$=,21,5,&(987('$//
87(1=$'(/6(59,=,2',   
&6
,1)250$7,&$'(/&(1752',(/$%25$=,21('$7,'(/
',3$57,0(1723(5,75$63257,/$1$9,*$=,21((',
6,67(0,,1)250$7,9,(67$7,67,&,

 6200('2987('$,035(6(',75$632572', &3   
3(5621(68675$'$3(5$77,9,7$
',021,725$**,2   
&6
(&21752//2

 6200('2987('$,&2175$(17,&21 &3   
/
$00,1,675$=,21('(//267$723(563(6(',&23,$   
&6
67$03$&$57$%2//$7$(/($/75(63(6(,1(5(17,
$,5(/$7,9,&2175$77,&21&(51(17,,/0,1,67(52
'(//(,1)5$67587785(('(,75$63257,

 (175$7((9(178$/,(',9(56(&21&(51(17,,/ &3   
0,1,67(52'(//(,1)5$67587785(('(,75$63257,   
&6

— 71 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 6200(5(/$7,9($6(59,=,5(6, &3   
'$//
$00,1,675$=,21(   
&6

 ',5,77,'2987,,15(/$=,21($//(23(5$=,21, &3 3(50(025,$  
7(&1,&+((7(&1,&2$00,1,675$7,9(',&203(7(1=$ 3(50(025,$  
&6
'(/0,1,67(52'(//(,1)5$67587785(('(,
75$63257,

$50$'(,&$5$%,1,(5, ',)(6$ &3   
&6   

 9(56$0(172'$3$57('(//$%$1&$'
,7$/,$'(/ &3   
&255,63(77,923(5,/6(59,=,2',6&257$9$/25,(   
&6
9,*,/$1=$())(778$72'$//
$50$'(,&$5$%,1,(5,
 9(56$0(172'$3$57('(//$%$1&$'
,7$/,$'(/ &3   
&255,63(77,923(5,/5,67252'(//(63(6('(/   
&6
3(5621$/(5(/$7,92$/6(59,=,2',6&257$9$/25,
(9,*,/$1=$())(778$72'$//
$50$'(,&$5$%,1,(5,

 9(56$0(172'$3$57('(//$%$1&$'
,7$/,$'(/ &3   
&255,63(77,923(5,/5,67252'(//(63(6(',   
&6
)81=,21$0(1725(/$7,92$/6(59,=,2',6&257$
9$/25,(9,*,/$1=$())(778$72'$//
$50$'(,
&$5$%,1,(5,

 3529(17,'(5,9$17,'$//$*(67,21('(,%(1,*(67,7, &3   
'$//
8)),&,2%,2',9(56,7$
,9,&2035(6,48(//,   
&6
'(5,9$17,'$//
$77,9,7$
',98/*$7,9$('$//$
9(1',7$'(,352'277,

%,/$1&,2($))$5,),1$1=,$5, ',)(6$ &3   
&6   

 3529(17,'(5,9$17,'$,',5,77,',&21&(66,21( &3 3(50(025,$  


'
862'(//('(120,1$=,21,'(*/,67(00,'(*/, 3(50(025,$  
&6
(0%/(0,('(*/,$/75,6(*1,',67,17,9,'(//()25=(
$50$7(&2035(6$/
$50$'(,&$5$%,1,(5,

 6200('2987('$,&2175$(17,&21 &3   
/
$00,1,675$=,21('(//267$723(563(6(',&23,$   
&6
67$03$&$57$%2//$7$(/($/75(63(6(,1(5(17,
$,5(/$7,9,&2175$77,&21&(51(17,,/0,1,67(52
'(//$',)(6$

 (175$7((9(178$/,(',9(56(&21&(51(17,,/ &3   
0,1,67(52'(//$',)(6$   
&6

 6200(5(/$7,9($6(59,=,5(6, &3   


'$//
$00,1,675$=,21(   
&6

',3$57,0(172'(//(32/,7,&+(&203(7,7,9( &3   
'(//$48$/,7$
$*52$/,0(17$5('(//$3(6&$(   
&6
'(//
,33,&$ 32/,7,&+($*5,&2/($/,0(17$5,(
)25(67$/,
 6200('2987('$,&2175$(17,&21 &3   
/
$00,1,675$=,21('(//267$723(563(6(',&23,$   
&6
67$03$&$57$%2//$7$(/($/75(63(6(,1(5(17,
$,5(/$7,9,&2175$77,&21&(51(17,,/0,1,67(52
'(//(32/,7,&+($*5,&2/($/,0(17$5,()25(67$/,


— 72 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 &2175,%872'29872'$,5,&+,('(17,3(5,/ &3   
)81=,21$0(172'(//(&200,66,21,',   
&6
'(*867$=,21(('(//(&200,66,21,',$33(//2$,
),1,'(//$5,9(1',&$=,21('(,9,1,$'2&*'2&(
,*7,1$33/,&$=,21('(//
$57,&2/2&200$'(/
'(&5(72/(*,6/$7,921

 (175$7('(5,9$17,'$/9(56$0(172'(//(7$5,))( &3   
'$3$57('(*/,,17(5(66$7,$,),1,'(/5,/$6&,2'(,   
&6
&(57,),&$7,',&8,$//
$57'(//$/(**(*,8*12
1

 (175$7((9(178$/,(',9(56(&21&(51(17,,/ &3   
0,1,67(523(5/(32/,7,&+($*5,&2/($/,0(17$5,(   
&6
)25(67$/,
 6200(5(/$7,9($6(59,=,5(6, &3   
'$//
$00,1,675$=,21(   
&6

',5(=,21(*(1(5$/(25*$1,==$=,21( %(1,( &3   
$77,9,7$
&8/785$/,(785,602   
&6

 3529(17,',9(56,',6(59,=,38%%/,&,$00,1,675$7, &3 3(50(025,$  


'$/0,1,67(523(5,%(1,(/($77,9,7$
&8/785$/,( 3(50(025,$  
&6
3(5,/785,602

 3529(17,'(5,9$17,'$6(59,=,5(6,'$//$ &3 3(50(025,$  
$00,1,675$=,21(67$7$/('(//($17,&+,7$
(%(//( 3(50(025,$  
&6
$57,

 (175$7((9(178$/,(',9(56(&21&(51(17,,/ &3   
0,1,67(523(5,%(1,(/($77,9,7$
&8/785$/,(3(5   
&6
,/785,602
 6200(5(/$7,9($6(59,=,5(6, &3   
'$//
$00,1,675$=,21(   
&6

 6200('2987('$,&2175$(17,&21 &3   
/
$00,1,675$=,21('(//267$723(563(6(',&23,$   
&6
67$03$&$57$%2//$7$(/($/75(63(6(,1(5(17,
$,5(/$7,9,&2175$77,&21&(51(17,,/0,1,67(52
3(5,%(1,(/($77,9,7$
&8/785$/,(3(5,/785,602

',5(=,21(*(1(5$/('(//$35(9(1=,21( &3   
6$1,7$5,$ 6$/87(   
&6

 9(1',7$'(/9$&&,12$17,$0$5,//,&2'(, &3   


',6,1)(77$17,('(//(38%%/,&$=,21,$&85$'(/   
&6
0,1,67(52'(//$6$/87(

 (175$7(',3(57,1(1=$'(/0,1,67(52'(//$6$/87( &3   
&6   

 (175$7('(5,9$17,'$//
$33/,&$=,21('(//( &3   
7$5,))(3(535(67$=,21,',$66,67(1=$6$1,7$5,$$/   
&6
3(5621$/(1$9,*$17($,6(16,'(//
$57,&2/2
&200$'(/'(&5(72/(*,6/$7,921'(/

&$3,7$1(5,(',32572 ,1)5$67587785(( &3   
75$63257,   
&6

 3529(17,'(5,9$17,'$,75,%87,63(&,$/,3(56(59,=, &3   


5(6,'$/0,1,67(52'(//(,1)5$67587785(('(,   
&6
75$63257, 3HUVRQDOHGHOOH&DSLWDQHULHGLSRUWR ',&8,$//

$//(*$72$7$%(//$'$11(662$/'(&5(72
/(**(/8*/,21


— 73 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

',5(=,21(*(1(5$/('(/3(5621$/( &3   
'(//
25*$1,==$=,21(('(/%,/$1&,2 6$/87(   
&6

 6200('$,1752,7$5('(5,9$17,'$//(7$5,))( &3   


35(9,67('$/'(&5(72/(*,6/$7,92129(0%5(   
&6
1&21&(51(17(,/5,),1$1=,$0(172'(,
&21752//,6$1,7$5,8)),&,$/,,1$778$=,21('(/
5(*2/$0(172&(1
 4827$'(/3(5&(172'(*/,,1752,7,'(5,9$17, &3   
'$//$5,6&266,21('(//(7$5,))(',&8,   
&6
$//
$//(*$72%6(=,21,,(,,$/'(&5(72
/(*,6/$7,92129(0%5(13(5,48$/,
1216,$1267$7,())(778$7,,&21752//,$'(67,12
$,6(16,'(//
$57,&2/2&200$/(77(5$% (
&200$/(77(5$% '(/0('(6,02'(&5(72

 6200('2987('$,&2175$(17,&21 &3   
/
$00,1,675$=,21('(//267$723(563(6(',&23,$   
&6
67$03$&$57$%2//$7$(/($/75(63(6(,1(5(17,
$,5(/$7,9,&2175$77,&21&(51(17,,/0,1,67(52
'(//$6$/87(

 (175$7((9(178$/,(',9(56(&21&(51(17,,/ &3   
0,1,67(52'(//$6$/87(   
&6

 6200(5(/$7,9($6(59,=,5(6, &3   


'$//
$00,1,675$=,21(   
&6

 9(56$0(17,())(778$7,'$(17,(35,9$7, &3   
5,&+,('(17,35(67$=,21,7(&1,&26$1,7$5,(   
&6

',3$57,0(1723(5/
$00,1,675$=,21( &3   
*(1(5$/(3(5/(32/,7,&+('(/3(5621$/(   
&6
'(//
$00,1,675$=,21(&,9,/((3(5/(5,6256(
67580(17$/,(),1$1=,$5,( ,17(512
 (175$7((9(178$/,(',9(56(&21&(51(17,,/ &3   
0,1,67(52'(//
,17(512   
&6

 6200(5(/$7,9($6(59,=,5(6, &3   


'$//
$00,1,675$=,21(   
&6

',5(=,21(*(1(5$/('(,',6326,7,9,0(',&,( &3 3(50(025,$  
'(/6(59,=,2)$50$&(87,&2 6$/87( 3(50(025,$  
&6

 9(56$0(17,3(5,63(=,21,$//(2)),&,1( &3   


)$50$&(87,&+($//$2)),&,1(',35(6,',0(',&2   
&6
&+,585*,&,('$,'(326,7,3(5,/&200(5&,2
$//
,1*52662',6783()$&(17,(6267$1=(
36,&27523(

 9(56$0(172'(//
,032572'(//$7$5,))$$&$5,&2 &3 3(50(025,$  
'(/5,&+,('(17(5(/$7,9$$/5,&2126&,0(172 3(50(025,$  
&6
'(//$5,6(59$7(==$',81223,8
,1*5(',(17,',81
352'2772&260(7,&2

',5(=,21(*(1(5$/(3(5/(32/,7,&+('(/ &3   
3(5621$/(/
,1129$=,21(25*$1,==$7,9$,/   
&6
%,/$1&,28)),&,2352&(',0(17,',6&,3/,1$5,
/$9252(32/,7,&+(62&,$/,
 6200('2987('$,&2175$(17,&21 &3   
/
$00,1,675$=,21('(//267$723(563(6(',&23,$   
&6
67$03$&$57$%2//$7$(/($/75(63(6(,1(5(17,
$,5(/$7,9,&2175$77,&21&(51(17,,/0,1,67(52
'(//$9252('(//(32/,7,&+(62&,$/,


— 74 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 (175$7((9(178$/,(',9(56(&21&(51(17,,/ &3   
0,1,67(52'(//$9252('(//(32/,7,&+(62&,$/,   
&6

 6200(5(/$7,9($6(59,=,5(6, &3   


'$//
$00,1,675$=,21(   
&6

',5(=,21(*(1(5$/(3(5*/,,1&(17,9,$//( &3   
,035(6( 69,/8332(&2120,&2   
&6

 (175$7((9(178$/,(',9(56(&21&(51(17,,/ &3   


0,1,67(52'(//269,/8332(&2120,&2   
&6

 6200(5(/$7,9($6(59,=,5(6, &3   


'$//
$00,1,675$=,21(   
&6

',5(=,21(*(1(5$/(3(5,6(59,=,', &3   
&2081,&$=,21((/(77521,&$',   
&6
5$',2',))86,21((3267$/, 69,/8332
(&2120,&2
 (175$7('(5,9$17,'$$77,9,7$
(6(59,=,', &3   
7(/(&2081,&$=,21($'86235,9$72'$6(59,=,   
&6
5(6,$9$5,27,72/2('$6$1=,21,3(&81,$5,(3(5
,//(&,7,$00,1,675$7,9,,1'(11,7$
(,17(5(66,',
025$
 3529(17,3(5$77,9,7$
(6(59,=,5$',27(/(9,6,9, &3   
35,9$7,,1$0%,721$=,21$/((/2&$/(   
&6

 3529(17,'(5,9$17,'$&2//(*$0(17,,13217( &3   
5$',2$'86235,9$72   
&6

 3529(17,5(/$7,9,$/,1((',7(/(&2081,&$=,21,$' &3   
86235,9$72   
&6

 &2175,%87,3(55,/$6&,2',$8725,==$=,21,( &3   
/,&(1=(5(/$7,9($6(59,=,',7(/(&2081,&$=,21((   
&6
3(5,03,$17,7(/()21,&,,17(51,

 3529(17,'(5,9$17,'$6(59,=,', &3   
7(/(&2081,&$=,21,9,$6$7(//,7(   
&6

 6200('2987('$,7,72/$5,',/,&(1=$,1',9,'8$/(( &3   
',$8725,==$=,21(*(1(5$/(3(5/
(63/(7$0(172   
&6
',6(59,=,3267$/,3(5,/5,0%2562'(//(63(6(
$00,1,675$7,9(',,67587725,$(3(5,&21752//,
6267(187('$//
$8725,7$
',5(*2/$0(17$=,21(
'(/6(7725(3267$/(

 3529(17,5(/$7,9,$//($77,9,7$
',,167$//$=,21(( &3   
)251,785$',5(7,',7(/(&2081,&$=,21,38%%/,&+(   
&6
',)251,785($/38%%/,&2',6(59,=,',7(/()21,$
92&$/((',6(59,=,',&2081,&$=,21,02%,/,(
3(5621$/,
 3529(17,5(/$7,9,$,6(59,=,685(7(),66$ &3   
   
&6

 3529(17,5(/$7,9,$,6(59,=,5$',202%,/,7(55(675, &3   


   
&6

 3529(17,5(/$7,9,$,6(59,=,6$7(//,7$5, &3   


   
&6

 9(56$0(172$7,72/2',$&&2172'(/&2175,%872 &3   


'2987268//($77,9,7$
',7(/(&2081,&$=,21(   
&6
5(/$7,9($,6(59,=,685(7(),66$


— 75 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 9(56$0(172$7,72/2',$&&2172'(/&2175,%872 &3   
'2987268//($77,9,7$
',7(/(&2081,&$=,21(   
&6
5(/$7,9($,6(59,=,5$',202%,/,7(55(675,

 9(56$0(172$7,72/2',$&&2172'(/&2175,%872 &3   
'2987268//($77,9,7$
',7(/(&2081,&$=,21(   
&6
5(/$7,9($,6(59,=,6$7(//,7$5,

 3529(17,5(/$7,9,$//(6235$77$66(68/75$)),&2 &3 3(50(025,$  
7(/()21,&2,17(585%$12(68/75$)),&2 3(50(025,$  
&6
,17(51$=,21$/(

',5(=,21(*(1(5$/(3(5/($77,9,7$
&3   
7(55,725,$/, 69,/8332(&2120,&2   
&6

 (175$7('(5,9$17,'$$77,9,7$
(6(59,=,', &3   
7(/(&2081,&$=,21($'86235,9$72'$6(59,=,   
&6
5(6,$9$5,27,72/2('$6$1=,21,3(&81,$5,(3(5
,//(&,7,$00,1,675$7,9,,1'(11,7$
(,17(5(66,',
025$
 3529(17,3(5$77,9,7$
5$',2$0$725,$/,(3(5 &3   
/
(6(5&,=,2',$33$5$7,','(%2/(327(1=$   
&6

 $/75,,1752,7, &3   
   
&6

',5(=,21(*(1(5$/(3(5/(5,6256( &3 3(50(025,$  


/
25*$1,==$=,21(,6,67(0,,1)250$7,9,(,/ 3(50(025,$  
&6
%,/$1&,2 69,/8332(&2120,&2
 6200('2987('$,&2175$(17,&21 &3 3(50(025,$  
/
$00,1,675$=,21('(//267$723(563(6(',&23,$ 3(50(025,$  
&6
67$03$&$57$%2//$7$(/($/75(63(6(,1(5(17,
$,5(/$7,9,&2175$77,&21&(51(17,,/0,1,67(52
'(//269,/8332(&2120,&2

',5(=,21(*(1(5$/(3(5/(7(&12/2*,('(//( &3   
&2081,&$=,21,(/$6,&85(==$,1)250$7,&$   
&6
,67,7872683(5,25('(//(&2081,&$=,21,(
'(//(7(&12/2*,('(//
,1)250$=,21(
69,/8332(&2120,&2
 (175$7('(5,9$17,'$$77,9,7$
(6(59,=,', &3   
7(/(&2081,&$=,21($'86235,9$72'$6(59,=,   
&6
5(6,$9$5,27,72/2('$6$1=,21,3(&81,$5,(3(5
,//(&,7,$00,1,675$7,9,,1'(11,7$
(,17(5(66,',
025$
 3529(17,3(535(67$=,21,())(778$7(3(5&2172 &3   
7(5=,5(/$7,9($,63(=,21,(&2//$8',',$33$5$7,   
&6
5$',2(/(775,&,&21752//2'(//((0,66,21,
5$',2(/(775,&+(

 3529(17,3(535(67$=,21,())(778$7(3(5&2172 &3   
7(5=,5(/$7,9($(6$0,7(&1,&,9(5,),&+(3529(   
&6
&(57,),&$=,21,7$5$785(202/2*$=,21,&2//$8',
(6235$//82*+,

 &255,63(77,9,3(5$&&5(',7$0(172'(,/$%25$725, &3   
',3529$(3(55,&2126&,0(172'(*/,25*$1,60,   
&6
&203(7(17,


— 76 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 9(56$0(17,$7,72/2',&2175,%8723(5/(63(6( &3   
$00,1,675$7,9(5,*8$5'$17,/
,67587725,$(',/   
&6
5,/$6&,2'(//
$77(67$722&(57,),&$72&('(/7,32
5(/$7,92$//$5,6321'(1=$$//(1250(',
&203$7,%,/,7$
(/(77520$*1(7,&$3(5*/,
$33$5(&&+,',7(/(&2081,&$=,21,(3(57877,*/,
$/75,$33$5(&&+,/,0,7$7$0(17($//$3527(=,21(
'(//(5$',2&2081,&$=,21,'$,',6785%,&$86$7,
'$//
87,/,==2',7$/,8/7,0,$33$5(&&+,

',3$57,0(1723(5/$75$16,=,21((&2/2*,&$( &3   
*/,,19(67,0(17,9(5', ',7(,  $0%,(17((   
&6
787(/$'(/7(55,725,2('(/0$5(
 (175$7((9(178$/,(',9(56(&21&(51(17,,/ &3   
0,1,67(52'(//
$0%,(17(('(//$787(/$'(/   
&6
7(55,725,2('(/0$5(
 6200(5(/$7,9($6(59,=,5(6, &3   
'$//
$00,1,675$=,21(   
&6

',3$57,0(1723(5,/3(5621$/(/$1$785$,/ &3 3(50(025,$  
7(55,725,2(,/0(',7(55$1(2 ',3(17 3(50(025,$  
&6
$0%,(17((787(/$'(/7(55,725,2('(/0$5(
 6200('2987('$,&2175$(17,&21 &3 3(50(025,$  
/
$00,1,675$=,21('(//267$723(563(6(',&23,$ 3(50(025,$  
&6
67$03$&$57$%2//$7$(/($/75(63(6(,1(5(17,
$,5(/$7,9,&2175$77,&21&(51(17,,/0,1,67(52
'(//
$0%,(17(('(//$787(/$'(/7(55,725,2('(/
0$5(

',5(=,21(*(1(5$/('(/3(5621$/('(/ &3   
%,/$1&,2('(,6(59,=,67580(17$/, 0,1,67(52   
&6
'(//
81,9(56,7$
('(//$5,&(5&$
 (175$7((9(178$/,(',9(56(&21&(51(17,,/ &3   
0,1,67(52'(//
81,9(56,7$
('(//$5,&(5&$   
&6

 6200(5(/$7,9($6(59,=,5(6, &3   


'$//
$00,1,675$=,21(   
&6

',3$57,0(17223(5(38%%/,&+( &3 3(50(025,$  
,1)5$67587785((75$63257, 3(50(025,$  
&6

 6200(9(56$7('$35,9$7,5,&+,('(17, &3 3(50(025,$  


&21&(66,21,/,&(1=(('$8725,==$=,21,,10$7(5,$ 3(50(025,$  
&6
',87,/,==$=,21,',$&48((',03,$17,(/(775,&,
2&&255(17,3(5/
(63/(7$0(172',,67587725,(
5,/,(9,($&&(57$0(17,


9HQGLWDEHQLHVHUYL]LUHVLGD$PPLQLVWUD]LRQLVWDWDOLHG &3   


DOWUHHQWUDWHFROOHJDWHRGDULDVVHJQDUHDLFRPSHWHQWLVWDWL &6   
GLSUHYLVLRQH

',3$57,0(172'(//(),1$1=( (&2120,$( &3   


),1$1=(   
&6

— 77 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 6200(9(56$7(,15(/$=,21($,6(59,=,692/7,'$, &3   
0,/,7$5,'(//$*8$5',$',),1$1=$('$'(67,1$5(   
&6
,10,685$3$5,$//$',))(5(1=$)5$/(&(11$7(
6200((/(63(6(5(/$7,9($//$&255(63216,21(
$'(7723(5621$/('(/75$77$0(172',0,66,21(
3(5,6(59,=,692/7,)825,'$//
8)),&,2'2*$1$/(
68//$%$6(',3(5&(178$/,'(7(50,1$7($/)21'2
',35(9,'(1=$3(562778)),&,$/,(0,/,7$5,',
75833$'(//$*8$5',$',),1$1=$$//$&$66$
8)),&,$/,'(//$*8$5',$',),1$1=$$/)21'2
$66,67(1=$3(5,),1$1=,(5,$',17(59(17,',
$66,67(1=$025$/((%(1(66(5('(/3(5621$/(,1
6(59,=,2(',1&21*('2'(//$*8$5',$',),1$1=$
('$//$&255(63216,21(',35(0,$,0,/,7$5,
',67,17,6,,123(5$=,21,',6(59,=,2

 6200(9(56$7('$,35,9$7,3(5,6(59,=,692/7,'$/ &3   
3(5621$/('(//(,03267(',)$%%5,&$=,21(('$   
&6
'(67,1$5(,10,685$3$5,$/3(5&(172'(//$
',))(5(1=$)5$/(&(11$7(6200((/(63(6(3(5
,1'(11,7$
',0,66,21(*,$
/,48,'$7($/&,7$72
3(5621$/($/)21'2',35(9,'(1=$'(/3(5621$/(
3(5/(,03267(',)$%%5,&$=,21(('(,/$%25$725,
&+,0,&,'(//('2*$1(('(//(,03267(,1',5(77(

 6200(9(56$7(3(5,6(59,=,5(/$7,9,$//(,03267( &3 3(50(025,$  
',)$%%5,&$=,21(692/7,'$,0,/,7$5,'(//$*8$5',$ 3(50(025,$  
&6
',),1$1=$('$'(67,1$5($)$925('(/)21'2',
$66,67(1=$3(5,),1$1=,(5,,10,685$3$5,$//$
',))(5(1=$)5$/(&(11$7(6200((/$63(6$
5(/$7,9$$//$&255(63216,21('(/75$77$0(172
',0,66,21($'(77,0,/,7$5,

 3529(17,'(5,9$17,'$*/,(02/80(17,5,6&266,'$, &3   
&216(59$725,'(,5(*,675,,002%,/,$5,('$,   
&6
352&85$725,'(//(7$66((,03267(,1',5(77(
68*/,$))$5,,1&$5,&$7,'(/6(59,=,2,327(&$5,2'$
'(67,1$5($)$925('(/)21'2',35(9,'(1=$3(5
,/3(5621$/('(//
(;0,1,67(52'(//(),1$1=(
1(//$0,685$67$%,/,7$'$//
$57'(//$/(**(
/8*/,21

 6200('2987('$$00,1,675$=,21,('(17,38%%/,&, &3   
2'$35,9$7,3(535(67$=,21,(6(59,=,5(6,'$//$   
&6
*8$5',$',),1$1=$

 (175$7('(5,9$17,'$//(2))(57(35(6(17$7(3(5 &3 3(50(025,$  
/(&21&(66,21,'(/',5,772',(6(5&,=,2( 3(50(025,$  
&6
5$&&2/7$,15(7(),6,&$',*,2&+,68%$6(,33,&$$,
6(16,'(/'(&5(72/(**(1$57,&2/2%,6
&200$

 6200(5(/$7,9($,&203(16,'2987,'$,7(5=,3(5 &3   
48$/6,$6,,1&$5,&2&21)(5,72$,',5,*(17,'(//
(;   
&6
0,1,67(52'(//(),1$1=(,15$*,21('(//252
8)),&,2299(52&21)(5,72$*/,67(66,'$//$
35235,$$00,1,675$=,21(268'(6,*1$=,21('(//$
0('(6,0$'$)$5&21)/8,5(,1$3326,72)21'2
'(/0,1,67(52'(//
(&2120,$('(//(),1$1=(3(5
(66(5('(67,1$7($/75$77$0(172(&2120,&2
$&&(6625,2'(//$',5,*(1=$
 6200(5(/$7,9($,&203(16,3(5,1&$5,&+, &3   
&21)(5,7,$,',5,*(17,',35,0$)$6&,$   
&6

 6200(5(/$7,9($,&203(16,3(5,1&$5,&+, &3   
&21)(5,7,$,',5,*(17,',6(&21'$)$6&,$   
&6


— 78 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 6200(5(/$7,9($,&203(16,'2987,'$,7(5=,3(5 &3   
48$/6,$6,,1&$5,&2&21)(5,72$,',5,*(17,   
&6
'(//
$00,1,675$=,21('(,021232/,',67$72,1
5$*,21('(//2528)),&,2299(52&21)(5,72$*/,
67(66,'$//$35235,$$00,1,675$=,21(268
'(6,*1$=,21('(//$0('(6,0$'$)$5&21)/8,5(,1
$3326,72)21'2'(/0,1,67(52'(//
(&2120,$(
'(//(),1$1=(3(5(66(5('(67,1$7($/
75$77$0(172(&2120,&2$&&(6625,2'(//$
',5,*(1=$'(//$35('(77$$00,1,675$=,21('(,
021232/,',67$72
 6200(5(/$7,9($,&203(16,3(5,1&$5,&+, &3   
&21)(5,7,$,',5,*(17,',35,0$)$6&,$   
&6

 6200(5(/$7,9($,&203(16,3(5,1&$5,&+, &3   
&21)(5,7,$,',5,*(17,',6(&21'$)$6&,$   
&6

 5,0%2562'$3$57(',(17,(&20,7$7,'(//(6200( &3   
$17,&,3$7($/3(5621$/('(//$%$1'$086,&$/(   
&6
'(/&2532'(//(*8$5',(',),1$1=$3(5,/
75$77$0(172(&2120,&2',0,66,21(3(5/(63(6(
',9,$**,2121&+(
3(5,/75$632572'(/
0$7(5,$/('(//$%$1'$('$3257$56,,1$80(172
$,&$3,72/,'(//267$72',35(9,6,21('(//$63(6$
'(/0,1,67(52'(//
(&2120,$('(//(),1$1=(

*$%,1(772(8)),&,',',5(77$&2//$%25$=,21( &3 3(50(025,$  
$//
23(5$'(/0,1,6752 (&2120,$(),1$1=( 3(50(025,$  
&6

 6200(5(/$7,9($,5,0%256,'(//(63(6(',5(77(( &3 3(50(025,$  


,1',5(77(6267(187('$//$6&82/$&(175$/( 3(50(025,$  
&6
75,%87$5,$3(5,&256,,10$7(5,$75,%87$5,$3(5,/
3(5621$/($33$57(1(17($//($00,1,675$=,21,
'(//267$72',9(562'$48(//2
'(//
$00,1,675$=,21(),1$1=,$5,$&,9,/((0,/,7$5(
',(17,38%%/,&,6,$,7$/,$1,&+((67(5,',
$662&,$=,21,352)(66,21$/,(',&$7(*25,$'$
5,$66(*1$5($//267$72',35(9,6,21('(/
0,1,67(52'(//
(&2120,$('(//(),1$1=(3(5/(
63(6(',)81=,21$0(172'(//$6&82/$0('(6,0$

',3$57,0(172'(/7(6252 (&2120,$( &3   
),1$1=(   
&6

 9(56$0(172'(//(6200(,1752,7$7('$//
(17( &3 3(50(025,$  
*(6725('(//
$5&+,9,2&(175$/(,1)250$7,==$72 3(50(025,$  
&6
'(/6,67(0$38%%/,&2',35(9(1=,21(68/3,$12
$00,1,675$7,92'(//()52',1(/6(7725('(/
&5(',72$/&216802&2163(&,),&25,)(5,0(172
$/)8572',,'(17,7$
$,6(16,'(//
$576(37,(6
&200$%,6'(/'(&5(72/(*,6/$7,92$*2672
1'$5,$66(*1$5(&21/(02'$/,7$
',&8,
$/0('(6,02&200$

 9(56$0(172',6200($7,72/2',&2175,%8=,21( &3   
$//(63(6(',*(67,21('(*/,$6,/,1,'2,67,78,7,   
&6
35(662/(38%%/,&+($00,1,675$=,21,$,6(16,
'(//
$57,&2/2&200$'(//$/(**(
',&(0%5(1121&+(
',48(//($7,72/2',
&2175,%8=,21($//(63(6(',*(67,21(',6(59,=,
(',1,=,$7,9(),1$/,==$7,$/%(1(66(5('(/
3(5621$/(
 9(56$0(17,$7,72/2',&2175,%8=,21(3(5,/ &3   
6(59,=,2',$6,/21,'2$=,(1'$/('(/0,1,67(52   
&6
'(//(,1)5$67587785(('(,75$63257,


— 79 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 9(56$0(17,$7,72/2',&2175,%8=,21(3(5,/ &3   
6(59,=,2',$6,/21,'2$=,(1'$/('(//($/75(   
&6
$00,1,675$=,21,

 &2175,%872'29872'$//($00,1,675$=,21, &3 3(50(025,$  
38%%/,&+(3(5/
(52*$=,21('(,6(59,=,&211(66, 3(50(025,$  
&6
$/3$*$0(172'(//(5(75,%8=,21,'$5,$66(*1$5(
$//267$72',35(9,6,21('(/0,1,67(52
'(//
(&2120,$('(//(),1$1=($,6(16,
'(//
$57,&2/2&200$'(/'(&5(72/(**(1
'(/

 5,0%256,&2175,%87,(6200(9(56$7,'$3$57(', &3   
35,9$7,$00,1,675$=,21,('(17,9$5,$6(*8,72',   
&6
&219(1=,21,67,38/$7('$*/,67(66,&21,/&2532
'(//$*8$5',$',),1$1=$
 6200('$'(67,1$5($//($77,9,7$
63257,9('(/ &3   
3(5621$/(   
&6

 6200('$'(67,1$5($//
$66,67(1=$6$1,7$5,$( &3   
$//$787(/$'(//$6$/87('(/3(5621$/(,1   
&6
&21*('2('(,5,63(77,9,)$0,/,$5,

 ,1752,7,'(5,9$17,'$(52*$=,21,())(778$7($ &3   
)$925('(//$*8$5',$',),1$1=$'$   
&6
$00,1,675$=,21,38%%/,&+((17,25*$1,60,
38%%/,&,(35,9$7,3(535(67$=,21,(6(59,=,,1
5(/$=,21($//$&+,8685$'(,&217,&255(17,',
7(625(5,$$,6(16,'(//
$57,&2/27(5'(//$/
',&(0%5(1

 6200(35(/(9$7('$/&2172&255(17( &3 3(50(025,$  
,1)5877,)(52',7(625(5,$,17(67$72$//$ 3(50(025,$  
&6
',5(=,21(*(1(5$/('(/7(6252('(120,1$72
3$57(&,3$=,21(,7$/,$1$$%$1&+()21',(
25*$1,60,,17(51$=,21$/,'$$66(*1$5($//2
67$72',35(9,6,21('(/0,1,67(52'(//
(&2120,$
('(//(),1$1=(3(5/
(52*$=,21('(,
&21)(5,0(17,'2987,

 $17,&,3$=,21,(6$/','2987,'$$00,1,675$=,21,( &3   
'$35,9$7,3(563(6('$6267(1(56,'$/0,1,67(52   
&6
'(//$',)(6$('$3257$56,,1$80(172$*/,
67$1=,$0(17,'(/5(/$7,9267$72',35(9,6,21(
'(//$63(6$

 6200('$9(56$5(3(5',))(5(1=(68//( &3 3(50(025,$  
23(5$=,21,,19$/87$(67(5$())(778$7(3(5 3(50(025,$  
&6
&2172',$00,1,675$=,21,'(//267$72(6&/862,/
0,1,67(52'(*/,$))$5,(67(5,('(//$
&223(5$=,21(,17(51$=,21$/(('$3257$56,,1
$80(172$*/,67$1=,$0(17,'(*/,67$7,',
35(9,6,21('(//$63(6$'(//($00,1,675$=,21,
,17(5(66$7(

 6200(9(56$7(,1(&&(6625,63(772$48(//( &3   
5,&+,(67('$//
$*(17('(//$5,6&266,21(   
&6

 6200(35(/(9$7('$//$&217$%,/,7$
63(&,$/(', &3   
&8,$//
$57&200$%,6'(/'(&5(72   
&6
/(*,6/$7,921'$5,$66(*1$5($//267$72
',35(9,6,21('(/0,1,67(52'(//
(&2120,$('(//(
),1$1=(3(5/$5(67,78=,21(',6200(9(56$7(,1
(&&(662


— 80 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 9(56$0(172'(//(4827('(,&203(16,3(5 &3   
$77,9,7$
',$5%,75$72(&2//$8','$'(67,1$5(   
&6
$//(),1$/,7$
',&8,$//
$57&200$'(/
'(&5(72/(**(
 9(56$0(1725(/$7,92$,0$*,675$7,'(/&216,*/,2 &3   
',67$72(7$5   
&6

 9(56$0(1725(/$7,92$,',3(1'(17,'(/&216,*/,2 &3   
',67$72(7$5   
&6

 9(56$0(1725(/$7,92$,',3(1'(17,'(/',3(1'(17, &3   
'(/0,1,67(52'(*/,$))$5,(67(5,('(//$   
&6
&223(5$=,21(,17(51$=,21$/(

 9(56$0(1725(/$7,92$,',3(1'(17,'(/0,1,67(52 &3   
'(//
(&2120,$('(//(),1$1=(   
&6

 9(56$0(1725(/$7,92$,',3(1'(17,'(/0,1,67(52 &3   
'(//269,/8332(&2120,&2   
&6

 9(56$0(1725(/$7,92$,',3(1'(17,'(/0,1,67(52 &3   
'(//$9252('(//(32/,7,&+(62&,$/,   
&6

 9(56$0(1725(/$7,92$,0$*,675$7,'(/0,1,67(52 &3   
'(//$*,867,=,$   
&6

 9(56$0(17,5(/$7,92$,',3(1'(17,'(/0,1,67(52 &3   
'(//$*,867,=,$   
&6

 9(56$0(1725(/$7,92$,',3(1'(17,'(/0,1,67(52 &3   
'(*/,$))$5,(67(5,   
&6

 9(56$0(1725(/$7,92$,',3(1'(17,'(/0,1,67(52 &3   
'(//
,6758=,21('(//
81,9(56,7$
('(//$5,&(5&$   
&6

 9(56$0(1725(/$7,92$,',3(1'(17,'(/0,1,67(52 &3   
'(//
,17(512   
&6

 9(56$0(1725(/$7,92$,',3(1'(17,'(/0,1,67(52 &3   
'(//
$0%,(17(('(//$787(/$'(/7(55,725,2('(/   
&6
0$5(

 9(56$0(1725(/$7,92$,',3(1'(17,'(/0,1,67(52 &3   
'(//(,1)5$67587785(('(,75$63257,   
&6

 9(56$0(1725(/$7,92$,',3(1'(17,'(/0,1,67(52 &3   
'(//$',)(6$   
&6

 9(56$0(1725(/$7,92$,',3(1'(17,'(/0,1,67(52 &3   
'(//(32/,7,&+($*5,&2/($/,0(17$5,()25(67$/,   
&6

 9(56$0(1725(/$7,92$,',3(1'(17,'(/0,1,67(52 &3   
3(5,%(1,(/($77,9,7$
&8/785$/,(3(5,/785,602   
&6

 9(56$0(1725(/$7,92$,0$*,675$7,'(//$&257( &3   
'(,&217,   
&6

 9(56$0(1725(/$7,92$,',3(1'(17,'(//$&257( &3   
'(,&217,   
&6


— 81 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 9(56$0(1725(/$7,92$'$992&$7,(352&85$725, &3   
'(//267$72,16(59,=,235(662/
$992&$785$   
&6
'(//267$72

 9(56$0(1725(/$7,92$,',3(1'(17,',(17,(' &3   
25*$1,60,9$5,   
&6

 9(56$0(1725(/$7,92$,',3(1'(17,'(//$ &3   
35(6,'(1=$'(/&216,*/,2'(,0,1,675,   
&6

 9(56$0(1725(/$7,92$,',3(1'(17,'(/0,1,67(52 &3   
'(//$6$/87(   
&6

 6200(35(/(9$7('$/&2172&255(17(', &3 3(50(025,$  
7(625(5,$0,1,67(52'(/7(6252&203(16$=,21( 3(50(025,$  
&6
),1$1=,$5,$3(5/
,0326,=,21(23(5$7$,169,==(5$
68//(5(081(5$=,21,'(,)5217$/,(5,,7$/,$1,'$
'(67,1$5($//$&5($=,21(($/327(1=,$0(172',
6(59,=,38%%/,&,1(,7(55,725,',5(6,'(1=$'(,
/$925$725,)5217$/,(5,,7$/,$1,

 9(56$0(17,'(5,9$17,'$//(*(67,21,)825, &3   
%,/$1&,235235,('(/0,1,67(52'(//
(&2120,$(   
&6
'(//(),1$1=('$5,&21'855(,1%,/$1&,2$,6(16,
'(//
$57&200$'(//$/(**(

 (175$7(&216(*8(17,$//$62335(66,21('(//( &3   
*(67,21,)825,%,/$1&,2   
&6

 ,1752,7,5(/$7,9,$//(&203(7(1=(',$992&$72(', &3   


352&85$725(3267($&$5,&2'(//(&217523$57,   
&6
121&+(
6200(5,9(1,(17,'$//(&217$%,/,7$

63(&,$/,,17(67$7($//
$992&$785$'(//267$72

 6200(5(/$7,9($//($8725,==$=,21,',63(6$', &3   
&8,$//
$57&200$'(/'(&5(72/(**(   
&6
&219(57,72&2102',),&$=,21,'$//$/(**(
,9,&2035(6(/(',6321,%,/,7$
'(//$&217$%,/,7$

63(&,$/(3(5/(3$57,&2/$5,(675$25',1$5,(
(6,*(1=('(//$&,77$
',5(**,2&$/$%5,$'$
5,$66(*1$5($//$35(6,'(1=$'(/&216,*/,2'(,
0,1,675,

 ,1752,7,5,9(1,(17,'$//(',6321,%,/,7$
'(/&2172 &3   
&255(17(',7(625(5,$,17(67$72$/)21'2   
&6
63(&,$/(3(5/$&223(5$=,21($//269,/8332
(175$7(',&8,$//
$57'(//$/(**(121&+(

48(//('(5,9$17,'$//$5($/,==$=,21('(,&5(',7,
$&&(57$7,$/*(11$,2'$5,$66(*1$5($/
0,1,67(52'(*/,$))$5,(67(5,('(//$
&223(5$=,21(,17(51$=,21$/(

 6200('(5,9$17,'$//$&(66$7$*(67,21()825, &3   
%,/$1&,2'(/0,1,67(52'(//$',)(6$',&8,$/   
&6
&200$'(//
$57'(//$/(**('$
5,$66(*1$5($/0,1,67(520('(6,02

 6200(5(/$7,9($//$&(66$7$*(67,21()825, &3   
%,/$1&,2'(/0,1,67(52'(//
,17(512',&8,$/   
&6
&200$'(//
$57'(//$/(**('$
5,$66(*1$5($/0,1,67(520('(6,02


— 82 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 6200(5,9(1,(17,'$//$&(66$7$*(67,21()825, &3   
%,/$1&,2'(/&2532'(//$*8$5',$',),1$1=$',&8,   
&6
$/&200$'(//
$57'(//$/(**('$
5,$66(*1$5($/0,1,67(52'(//
(&2120,$('(//(
),1$1=(

 6200(',&8,$//
$576(&21'2&200$/(77$ 1 &3   
'(//$/(**(5(/$7,9($/)21'2$   
&6
',6326,=,21('(/&20$1'2*(1(5$/('(//$
*8$5',$',),1$1=$'$5,$66(*1$5($/0,1,67(52
'(//
(&2120,$('(//(),1$1=(

 6200(5,9(1,(17,'$/)21'23(5/$ &3   
5,67587785$=,21((/$5,&219(56,21(,1'8675,$/(   
&6
'$5,$66(*1$5($/0,1,67(52'(//($77,9,7$

352'877,9(

 6200(5,9(1,(17,'$/)21'23(5/$ &3   
5$=,21$/,==$=,21($=,(1'$/((',17(5$=,(1'$/(   
&6
'(*/,,03,$17,6,'(585*,&,',&8,$//
$57'(//$
/(**('$5,$66(*1$5($/0,1,67(52'(//(
$77,9,7$
352'877,9(

 6200('(5,9$17,'$//$&217$%,/,7$
63(&,$/(',&8, &3   
$/48$572&200$'(//
$57'(/'35   
&6
',6&,3/,1$'(/&5(',72$*(92/$72$/6(7725(
,1'8675,$/('$5,$66(*1$5($/0,1,67(52'(//(
$77,9,7$
352'877,9(

 6200(',&8,$/7(5=2&200$'(//
$57'(//$ &3   
/(**((68&&(66,9(02',),&$=,21,'$   
&6
5,$66(*1$5($/0,1,67(52'(//($77,9,7$

352'877,9(

 6200(',&8,$/7(5=23(5,2'2'(/&200$ &3   
'(//
$57'(/'/&219(57,72&21   
&6
02',),&$=,21,'$//$/(**('$5,$66(*1$5(
$/0,1,67(52'(//($77,9,7$
352'877,9(

 6200(',&8,$/35,02&200$'(//
$57'(//$ &3   
/(**('$5,$66(*1$5($/0,1,67(52'(//(   
&6
$77,9,7$
352'877,9(

 3529(17,'(5,9$17,'$//
87,/,==$=,21('(,%(1, &3   
)$&(17,3$57('(/3$75,021,2'(//$5,6(59$   
&6
)21'2/,5(8155$('2*1,$/75$6200$'(67,1$7$
$//$5,6(59$0('(6,0$121&+(
9(56$0(17,'(//(
(9(178$/,',6321,%,/,7$
'(//$5(/$7,9$&(66$7$
*(67,21('$5,$66(*1$5($//$35(6,'(1=$'(/
&216,*/,2'(,0,1,675,('$/0,1,67(52
'(//
,17(512$,6(16,'(//
$57&200$'(//$
/(**(

 3529(17,'(//(7$66(',$00,66,21($&21&256, &3   
&808/$7,9,$6(*5(7$5,2&2081$/((3529,1&,$/(   
&6
121&+(
9(56$0(17,5(/$7,9,$4827(',63(6$121
&23(57('$//(35('(77(7$66(($'(9(178$/,
',6321,%,/,7$
'(//$62335(66$*(67,21(',&8,
$//
$57'(//$/(**('$5,$66(*1$5($/
0,1,67(52'(//
,17(512

 3529(17,5(/$7,9,$,',5,77,',6(*5(7(5,$'(, &3   
&2081,('(//(3529,1&(121&+(
$//(   
&6
',6321,%,/,7$
'(//(62335(66(*(67,21,)825,
%,/$1&,2',&8,$/&200$'(//
$57,&2/2'(//$
/(**('$5,$66(*1$5($/0,1,67(52
'(//
,17(512


— 83 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 9(56$0(17,'$3$57('(,5,&255(17,$99(562/( &3   
'(7(50,1$=,21,,1(5(17,/(5(9,6,21,'(,35(==,   
&6
&2175$778$/,'(*/,$33$/7,',23(5(38%%/,&+('$
5,$66(*1$5($/0,1,67(52'(//(,1)5$67587785((
'(,75$63257,

 9(56$0(17,5,9(1,(17,'$/)21'23(5,/ &3   
),1$1=,$0(172'(*/,,67,787,',3$7521$72(',   
&6
$66,67(1=$62&,$/(',&8,$*/,$577('(/'/&
361,9,&2035(6(/(6200(5(/$7,9($,
),1$1=,$0(17,,1$77235(9,67,'$//(&,7$7(1250(
121&+(
/(',6321,%,/,7$
(6,67(17,68/35('(772
)21'2'$5,$66(*1$5($/0,1,67(52'(//$9252(
'(//(32/,7,&+(62&,$/,

 9(56$0(17,5,9(1,(17,'$/)21'263(&,$/( &3   
,1)25781,',&8,$//
$57,&2/2'(/7(67281,&2   
&6
'(//(',6326,=,21,3(5/
$66,&85$=,21(
2%%/,*$725,$&21752*/,,1)25781,68//$9252(
/(0$/$77,(352)(66,21$/,$33529$72&21
'(&5(72'(/35(6,'(17('(//$5(38%%/,&$
*,8*121(68&&(66,9(02',),&$=,21,

 9(56$0(17,5,9(1,(17,'$/)21'23(5/$02%,/,7$
&3   
'(//$0$12'23(5$',&8,$//
$57'(//$/(**(   
&6
,9,&2035(6(/(6200(5(/$7,9($,
),1$1=,$0(17,,1$77235(9,67,'$//$&,7$7$1250$
121&+(
/(',6321,%,/,7$
(6,67(17,68/35('(772
)21'2'$5,$66(*1$5($/0,1,67(52'(//$9252(
'(//(32/,7,&+(62&,$/,

 9(56$0(17,5,9(1,(17,'$/)21'23(5,/ &3   
),1$1=,$0(172,17(*5$7,92'(,352*(77,63(&,$/,   
&6
',)250$=,21(352)(66,21$/(',&8,$//
$57
'(//$/(**(,9,&2035(6(/(6200(
5(/$7,9($,),1$1=,$0(17,,1$77235(9,67,'$//$
68''(77$1250$121&+(
/(',6321,%,/,7$

(6,67(17,68/35('(772)21'2'$5,$66(*1$5($/
0,1,67(52'(//$9252('(//(32/,7,&+(62&,$/,

 (175$7(5(/$7,9($,'(326,7,3(5/(&217529(56,( &3   
'(//$*(17(',0$5($//$9(1',7$',2**(77,   
&6
$33$57(1(17,$3(5621(0257(26&203$56(,1
0$5($,'(326,7,&$8=,21$/,3(5'$11,&$86$7,'$
1$9,$',03,$17,('23(5(32578$/,$,5(&83(5,(
$//(9(1',7(',2**(77,5,7529$7,$/
&2//2&$0(172'(//$*(17(',0$5($/029,0(172
8)),&,$/,$,'(326,7,',7(5=,3(563(6(5(/$7,9($'
,1&+,(67()250$/,68//(&$86((5(63216$%,/,7$

'(,6,1,675,$,'(326,7,',7(5=,3(5/(63(6(',
,67587725,$'(//(&21&(66,21,'(0$1,$/,121&+(

$//(',6321,%,/,7$
&208148((6,67(17,68,
5(/$7,9,&217,&255(17,3267$/,2%$1&$5,'$
5,$66(*1$5($/0,1,67(52'(//(,1)5$67587785((
'(,75$63257,

 (175$7($))(5(17,$//$6(=,21(',*$5$1=,$3(5,/ &3   
&5(',723(6&+(5(&&,2',&8,$//
$57&200$   
&6
'(//$/(**(,9,&2035(6(48(//(
&21&(51(17,/(',6321,%,/,7$
(6,67(17,68,
5(/$7,9,&217,&255(17,'$5,$66(*1$5($/
0,1,67(52'(//(32/,7,&+($*5,&2/($/,0(17$5,(
)25(67$/,

 6200('$$&48,6,5($//
(5$5,25,9(1,(17,'$//( &3   
(9(178$/,',6321,%,/,7$
'(//(*(67,21,)825,   
&6
%,/$1&,262335(66(


— 84 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 3529(17,5(/$7,9,$,',5,77,',6(*5(7(5,$'(//( &3   
&2081,7$
0217$1(('(,&21625=,',&2081,'$   
&6
5,$66(*1$5($/0,1,67(52'(//
,17(512

 3529(17,5(/$7,9,$,',5,77,',67$72&,9,/('(, &3   
&2081,5,$66(*1$5($/0,1,67(52'(//
,17(512   
&6

 6200(5(/$7,9($,9(56$0(17,'(//(*,$&(1=( &3   
(6,67(17,68//(&217$%,/,7$
63(&,$/,',&8,$//
$57   
&6
'(/5(*,2'(&5(720$**,21'$
5,$66(*1$5(29(5,&+,(672$//($00,1,675$=,21,
,17(5(66$7(

 ,1752,7,5(/$7,9,$/)21'23(5,/),1$1=,$0(172 &3   
'(*/,,67,787,',3$7521$72(',$66,67(1=$   
&6
62&,$/(23(5$17,1(//$3529,1&,$',75,(67(

 &2175,%87,$118,'(*/,,16&5,77,1(/582/2'(, &3   
5(9,625,'(,&217,(4827('$9(56$5('$*/,   
&6
$63,5$17,$//$120,1$$5(9,625('(,&217,

 &2175,%87,'2987,'$,5,&+,('(17,&$57(9$/25,( &3 3(50(025,$  
67$03$7,$5,*252625(1',&2172 3(50(025,$  
&6

 9(56$0(17,'(,&2175,%87,5(/$7,9,$*/,21(5, &3 3(50(025,$  


6267(187,'$//267$723(5/$352'8=,21( 3(50(025,$  
&6
&21752//2(75$632572'(//(&$57(9$/25,(
'(*/,67$03$7,$5,*252625(1',&2172121&+(

3(5/$)251,785$'(//($775(==$785(
,1)250$7,&+(1(&(66$5,($//2525,/$6&,2'$
5,$66(*1$5($//267$72',35(9,6,21('(/
0,1,67(52'(//
(&2120,$('(//(),1$1=(

 9(56$0(17,'(//(5,0$1(17,(175$7('$ &3 3(50(025,$  
5,$66(*1$5(1(//$0,685$'(/$,3(57,1(17, 3(50(025,$  
&6
&$3,72/,',63(6$'(//267$72',35(9,6,21('(//(
$00,1,675$=,21,67$7$/,&203(7(17,3(521(5,
6267(187,3(5/$5($/,==$=,21(,/)81=,21$0(172
(/$0$187(1=,21('(/6,67(0$',(52*$=,21('(,
6(59,=,$77,1(17,,/5,/$6&,2(/
87,/,==2'(//(
&$57(9$/25,('(*/,67$03$7,$5,*25262
5(1',&2172

 9(56$0(172'(//(4827(3$5,$/($/3(5 &3 3(50(025,$  
&(172'(,5,63$50,277(187,'$3$57('(//( 3(50(025,$  
&6
38%%/,&+($00,1,675$=,21,$6(*8,72'(//$
67,38/$',&2175$77,',6321625,==$=,21((',
$&&25',',&2//$%25$=,21(&2162**(77,35,9$7,
($662&,$=,21,6(1=$),1(',/8&52'$'(67,1$5(
5,63(77,9$0(17($//
,1&5(0(172'(*/,
67$1=,$0(17,',5(77,$//$5(75,%8=,21(',
5,68/7$72'(,',5,*(17,$33$57(1(17,$/&(1752',
5(63216$%,/,7$
&+(+$23(5$72,/5,63$50,2('
$//(',6321,%,/,7$
',%,/$1&,2
'(//
$00,1,675$=,21(67(66$

 ,1752,7,5(/$7,9,$&2168/(1=(26(59,=,$**,817,9, &3 3(50(025,$  
5,63(772$48(//,25',1$5,)251,7,'$//( 3(50(025,$  
&6
$00,1,675$=,21,38%%/,&+(,1%$6($&219(1=,21,
67,38/$7(&2162**(77,38%%/,&,235,9$7,'$
5,$66(*1$5(1(//$0,685$35(9,67$'$/&200$
'(//
$57,&2/2'(//$/(**('(/


— 85 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 9(56$0(172',81&2175,%872'$3$57('(*/, &3 3(50(025,$  
87(17,',35(67$=,21,692/7('$//( 3(50(025,$  
&6
$00,1,675$=,21,'(//267$72121(66(1=,$/,(121
(63/(7$7($*$5$1=,$',',5,77,)21'$0(17$/,'$
'(67,1$5(,10,685$121683(5,25($/
3(5&(1723(5,1&5(0(17$5(/(5,6256(5(/$7,9(
$//
,1&(17,9$=,21('(//$352'877,9,7$
'(/
3(5621$/(('(//$5(75,%8=,21(',5,68/7$72'(,
',5,*(17,$66(*1$7,$,&(175,',5(63216$%,/,7$

&+(+$112())(778$72/$35(67$=,21(

 (175$7(',3(57,1(1=$'(//$35(6,'(1=$'(/ &3   
&216,*/,2'(,0,1,675,299(52$,0,1,67(5,&8,   
&6
621275$6)(5,7,,&203,7,5(/$7,9,$//($5((
)81=,21$/,35(9,67('$//
$57,&2/2'(/'(&5(72
/(*,6/$7,92/8*/,21
 6200('$,1752,7$5(3(5,/5,/$6&,2','$7,3$5(5, &3   
(&2168/(1=(',&8,$//
$57,&2/2&200$   
&6
/(77(5$& '(//$/(**(0$**,21
299(52,1&216(*8(1=$'(//$&21&/86,21(&21
62**(77,38%%/,&,235,9$7,',$&&25',2
&219(1=,21,3(5/2692/*,0(172'(//
$77,9,7$

&2126&,7,9$',3,$1,),&$=,21(',352*5$00$=,21(
(',$778$=,21(35(9,67$'$//$35('(77$/(**(1
'(/

 6200('$,1752,7$5(3(5/($77,9,7$
', &3   
3527(=,21(&,9,/(   
&6

 9(56$0(172'$3$57('(//((0,77(17,7(/(9,6,9( &3   
5,&+,('(17,/
$8725,==$=,21($//$',))86,21(9,$   
&6
6$7(//,7(',352*5$00,7(/(9,6,9,',81
&2175,%872$)$925('(//
$8725,7$
3(5/(
*$5$1=,(1(//(&2081,&$=,21,$7,72/2',
5,0%2562'(//(63(6(',,67587725,$3(5/$
'(&,6,21(68//$'20$1'$',$8725,==$=,21(

 9(56$0(172'$3$57('(/62**(7725,&+,('(17( &3   
'(//
,0325725(/$7,92$/5,/$6&,2'(//$&$57$   
&6
'
,'(17,7$
(/(77521,&$

',3$57,0(172'(//
25*$1,==$=,21( &3   
*,8',=,$5,$'(/3(5621$/(('(,6(59,=,   
&6
*,867,=,$
 (175$7(',3(57,1(1=$'(/0,1,67(52'(//$ &3   
*,867,=,$   
&6

 (175$7('(5,9$17,'$/9(56$0(172'(/ &3   


&2175,%87232672$&$5,&2'(/&5(',725(   
&6
352&('(17(3(5/$38%%/,&$=,21(68/3257$/(
'(//(9(1',7(38%%/,&+(',&,$6&81$772
(6(&87,923(5,/48$/(/$/(**(',6321(&+(6,$
'$7$38%%/,&$127,=,$'$5,$66(*1$5($/
0,1,67(52'(//$*,867,=,$$,6(16,'(//
$57,&2/2
'(/'(&5(72/(**(*,8*121

 (175$7('(5,9$17,'$/&2175,%872'298723(5 &3   
/
$&&(662$//$6(=,21('(/5(*,6752'(//(   
&6
352&('85(',(635235,$=,21()25=$7$
,002%,/,$5,'(//(352&('85(',,162/9(1=$(
'(*/,67580(17,',*(67,21('(//$&5,6,'$
5,$66(*1$5($/0,1,67(52'(//$*,867,=,$$,6(16,
'(//
$57,&2/2'(/'(&5(72/(**(0$**,2
1


— 86 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 (175$7('(5,9$17,'$//(4827(',3$57(&,3$=,21( &3   
,1',9,'8$/('2987(3(5/
$&&(662$,&256,',   
&6
)250$=,21((',$**,251$0(1723(5/
,6&5,=,21(
1(//
(/(1&2'(,352)(66,21,67,&+(35299('212
$//(23(5$=,21,',9(1',7$'(,%(1,3,*125$7,'$
5,$66(*1$5($/0,1,67(52'(//$*,867,=,$$,6(16,
'(//
$57,&2/2%,6'(/'(&5(72/(**(0$**,2
1

 6200(5(/$7,9($,&203(16,'2987,'$,7(5=,3(5 &3   
48$/6,$6,,1&$5,&2&21)(5,72$,',5,*(17,'(/   
&6
0,1,67(52'(//$*,867,=,$,15$*,21('(//252
8)),&,2299(52&21)(5,72$*/,67(66,'$//$
35235,$$00,1,675$=,21(268'(6,*1$=,21('(//$
0('(6,0$'$)$5&21)/8,5(,1$3326,72)21'2
'(/35('(7720,1,67(523(5(66(5('(67,1$7($/
75$77$0(172(&2120,&2$&&(6625,2'(//$
',5,*(1=$
 6200(5(/$7,9($,&203(16,3(5,1&$5,&+, &3   
&21)(5,7,$,',5,*(17,',35,0$)$6&,$   
&6

 6200(5(/$7,9($,&203(16,3(5,1&$5,&+, &3   
&21)(5,7,$,',5,*(17,',6(&21'$)$6&,$   
&6

 6200('(5,9$17,'$/0$**,25*(77,72'(/ &3   
&2175,%87281,),&$72',,6&5,=,21($582/21(,   
&6
352&(',0(17,*,85,6',=,21$/,'$5,$66(*1$5($,
3(57,1(17,67$7,',35(9,6,21('(//$63(6$
 0$**,25*(77,72'(5,9$17('$//(',6326,=,21,', &3   
&8,$,&200,'$$'(//$/(**(',&(0%5(   
&6
1

 0$**,25*(77,72'(5,9$17('$//
$57&200$ &3   
%,6'(/'(&5(72/(**(/8*/,21   
&6
&219(57,72'$//$/(**($*26721

',3$57,0(172'(//
$00,1,675$=,21( &3   
3(1,7(1=,$5,$ *,867,=,$   
&6

 (175$7(',3(57,1(1=$'(/0,1,67(52'(//$ &3   


*,867,=,$   
&6

 3529(17,5(/$7,9,$*/,$**,68//$9(1',7$'(, &3   


*(1(5,',021232/,2(',9$/25,%2//$7,   
&6
())(778$7$35(662*/,,67,787,3(1,7(1=,$5,'$
'(92/9(5($,6(16,'(//
$57,&2/2&200$
'(//$/(**(',&(0%5(1$)$925(
'(//
(17(',$66,67(1=$'(/3(5621$/(
'(//
$00,1,675$=,21(3(1,7(1=,$5,$

 ,1&5(0(172'(,',5,77,',&23,$35(9,672'$,&200, &3   
('(//
$57,&2/2'(/'(&5(72/(**(1   
&6
'$'(67,1$5($/)81=,21$0(172('$//2
69,/8332'(/6,67(0$,1)250$7,&2'(/0,1,67(52
'(//$*,867,=,$&21(6&/86,21('(//(63(6(',
3(5621$/(

 3529(17,'(5,9$17,'$//(0$1,)$7785( &3   
&$5&(5$5,(('$/&255,63(77,92'(,6(59,=,   
&6
352'277,2)251,7,'$//
$00,1,675$=,21(
3(1,7(1=,$5,$,03,(*$1'2/
$77,9,7$
/$925$7,9$'(,
'(7(187,('(*/,,17(51$7,'$5,$66(*1$5($/
0,1,67(52'(//$*,867,=,$$,6(16,'(//
$57,&2/2
'(//$/(**(/8*/,21


— 87 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

',5(=,21(*(1(5$/(3(5*/,,7$/,$1, &3   
$//
(67(52(/(32/,7,&+(0,*5$725,( $))$5,   
&6
(67(5,('(//$&223(5$=,21(,17(51$=,21$/(
 ',5,77,(7$66(,1752,7$7,'$*/,8)),&,',3/20$7,&,( &3   
&2162/$5,('$*/,8)),&,',38%%/,&$6,&85(==$',   
&6
)5217,(5$
 0$**,25,(175$7('(5,9$17('$//
,1&5(0(172 &3   
'(//(7$5,))('(,',5,77,&2162/$5,',&8,   
&6
$//
$57,&2/2'(/'(&5(72/(*,6/$7,92
)(%%5$,2135(9,672'$//
$57,&2/2%,6
'(//$/(**('(/$*2672'$
5,$66(*1$5(3(5/(),1$/,7$
35(9,67('$/
0('(6,02$57,&2/2

 (175$7(',3(57,1(1=$'(/0,1,67(52'(*/,$))$5, &3   
(67(5,('(//$&223(5$=,21(,17(51$=,21$/(   
&6

 6200(3(5&(3,7('$//(5$335(6(17$1=( &3   


',3/20$7,&+((&2162/$5,,7$/,$1(,169,==(5$3(5   
&6
2*1,&2175$772',/$92529,67$72'$'(67,1$5(
$//
$66,67(1=$'(,/$925$725,,7$/,$1,,169,==(5$

',5(=,21(*(1(5$/(3(5/(5,6256(80$1(( &3   
/
,1129$=,21( $))$5,(67(5,('(//$   
&6
&223(5$=,21(,17(51$=,21$/(
 6200(5(/$7,9($,&203(16,'2987,'$,7(5=,3(5 &3   
48$/6,$6,,1&$5,&2&21)(5,72$,',5,*(17,'(/   
&6
0,1,67(52'(*/,$))$5,(67(5,('(//$
&223(5$=,21(,17(51$=,21$/(,15$*,21('(/
/2528)),&,2299(52&21)(5,72$*/,67(66,'$//$
35235,$$00,1,675$=,21(268'(6,*1$=,21('(//$
0('(6,0$'$)$5&21)/8,5(,1$3326,72)21'2
'(/35('(7720,1,67(523(5(66(5('(67,1$7($/
75$77$0(172(&2120,&2$&&(6625,2'(//$
',5,*(1=$
 6200(5(/$7,9($,&203(16,3(5,1&$5,&+, &3   
&21)(5,7,$,',5,*(17,',35,0$)$6&,$   
&6

 6200(5(/$7,9($,&203(16,3(5,1&$5,&+, &3   
&21)(5,7,$,',5,*(17,',6(&21'$)$6&,$   
&6

',3$57,0(1723(5/$352*5$00$=,21((/$ &3   
*(67,21('(//(5,6256(80$1(),1$1=,$5,((   
&6
67580(17$/, ,6758=,21(
 6200(5(/$7,9($,&203(16,'2987,'$,7(5=,3(5 &3   
48$/6,$6,,1&$5,&2&21)(5,72$,',5,*(17,'(/   
&6
0,1,67(52'(//
,6758=,21(,15$*,21('(//252
8)),&,2299(52&21)(5,72$*/,67(66,'$//$
35235,$$00,1,675$=,21(268'(6,*1$=,21('(//$
0('(6,0$'$)$5&21)/8,5(,1$3326,72)21'2
'(/35('(7720,1,67(523(5(66(5('(67,1$7($/
75$77$0(172(&2120,&2$&&(6625,2'(//$
',5,*(1=$
 6200(5(/$7,9($,&203(16,3(5,1&$5,&+, &3   
&21)(5,7,$,',5,*(17,',35,0$)$6&,$   
&6

 6200(5(/$7,9($,&203(16,3(5,1&$5,&+, &3   
&21)(5,7,$,',5,*(17,',6(&21'$)$6&,$   
&6

 6200(5(/$7,9($,&203(16,3(5,1&$5,&+, &3   
&21)(5,7,$,',5,*(17,6&2/$67,&,   
&6


— 88 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 9(56$0(17,'(5,9$17,'$//(*(67,21,)825, &3   
%,/$1&,235235,('(/0,1,67(52'(//
,6758=,21('$   
&6
5,&21'855(,1%,/$1&,2$,6(16,'(//
$57
&200$'(//$/(**(

',3$57,0(172'(,9,*,/,'(/)82&2'(/ &3   
62&&256238%%/,&2('(//$',)(6$&,9,/(   
&6
,17(512
 (175$7(',3(57,1(1=$'(/0,1,67(52'(//
,17(512 &3   
&6   

 4827$3$57('(,3529(17,'(5,9$17,'$,&203(16, &3   


3(5,6(59,=,$3$*$0(1725(6,'$/3(5621$/('(/   
&6
&25321$=,21$/('(,9,*,/,'(/)82&2'$
'(67,1$5($//
$66,67(1=$'(,),*/,'(/3(5621$/(
$33$57(1(17($/&,7$72&25321(//$0,685$'(/
3(5&(172',&8,$//$7$%(//$$//(*$7$$//$
/(**(/8*/,21

 3529(17,'(5,9$17,'$//
$77,9,7$
',)250$=,21(( &3   
',$''(675$0(172692/7$'$/&25321$=,21$/(   
&6
'(,9,*,/,'(/)82&2$/3(5621$/($''(772$//$
35(9(1=,21(,1&(1',$//
,17(59(172$17,1&(1',2
($//$*(67,21('(//((0(5*(1=(1(,/82*+,',
/$9252

 9(56$0(172'$3$57('(//(5(*,21,'(*/,(17, &3   
/2&$/,(',$/75,(17,38%%/,&,235,9$7,'(*/,   
&6
,03257,35(9,67,'$//(&219(1=,21,67,38/$7(
'$*/,67(66,&21,/0,1,67(52'(//
,17(512
1(//
$0%,72'(,&203,7,,67,78=,21$/,'(/
',3$57,0(172'(,9,*,/,'(/)82&2'(/62&&2562
38%%/,&2('(//$',)(6$&,9,/(

 3529(17,'(5,9$17,'$6(59,=,)250$7,9,)251,7, &3   
'$//(67587785('(//$',5(=,21(&(175$/(3(5/$   
&6
)250$=,21(

 9(56$0(172'(*/,,1752,7,'(5,9$17,'$//( &3   
$77,9,7$
5(6($7,72/221(5262'$/&2532   
&6
1$=,21$/('(,9,*,/,'(/)82&21(*/,$(523257,(
29(35(9,6721(//($9,2683(5),&,$,),1,'(/
5,/$6&,2'(//$35(6&5,77$$%,/,7$=,21('$
5,$66(*1$5($/0,1,67(52'(//
,17(5123(5,/
),1$1=,$0(172'(//$)250$=,21('(/3(5621$/(
'(/&25321$=,21$/('(,9,*,/,'(/)82&2

 9(56$0(17,,1)$925('(/',3$57,0(172'(,9,*,/, &3   
'(/)82&2'(/62&&256238%%/,&2('(//$',)(6$   
&6
&,9,/('(//(7$5,))($&$5,&2'(,*(6725,',
67$%,/,0(17,2,03,$17,$//
,17(512'(,48$/,6212
35(6(17,6267$1=(3(5,&2/26(3(5/($77,9,7$
',
,67587725,$9(5,),&$(,63(=,21(())(778$7($,
6(16,'(//
$57,&2/2&200$'(/'(&5(72
/(*,6/$7,92*,8*121,1$778$=,21(
'(//$',5(77,9$8(5(/$7,9$$/&21752//2
'(/3(5,&2/2',,1&,'(17,5,/(9$17,&211(66,&21
6267$1=(3(5,&2/26(

 7$5,))(63(77$17,3(5/($77,9,7$
', &3   
$8725,==$=,21('(*/,25*$1,60,',9$/87$=,21(   
&6
'(//$&21)250,7$
'(*/,(48,3$**,$0(17,
0$5,77,0,(',&21752//2'(*/,25*$1,60,
127,),&$7,692/7($,6(16,'(*/,$57&200$(
'(/'351'(/',&(0%5('$
5,$66(*1$5($//267$72',35(9,6,21('(/
0,1,67(52'(//
,17(5123(5/(),1$/,7$
35(9,67(
'$//
$57&200$'(/0('(6,02'(&5(72


— 89 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 3529(17,'(5,9$17,'$,&255,63(77,9,'2987,$/ &3   
0,1,67(52'(//
,17(512'$3$57('(,62**(77,2   
&6
'(*/,(17,5,&+,('(17,,17(59(172',62&&2562
38%%/,&25(62'$/&25321$=,21$/('(,9,*,/,'(/
)82&248$/25$1216866,67$81,00,1(17(
3(5,&2/2','$112$//(3(5621(2$//(&26(
)(50$5(67$1'2/$35,25,7$
'(//((6,*(1=(',
62&&256238%%/,&2$,6(16,'(//
$57,&2/2
&200$'(/'(&5(72/(*,6/$7,920$5=21


 3529(17,'(5,9$17,'$//(7$5,))(9(56$7(3(5/( &3   
352&('85(',&(57,),&$=,21((2$77(67$=,21,   
&6
),1$/,==$7($//$0$5&$785$&('$5,$66(*1$5($/
0,1,67(52'(//
,17(512$,6(16,'(//
$57,&2/2
&200$'(//$/(**(1'(/)(%%5$,2

 6200('2987(3(5,17(59(17,$)$925('(,3$(6, &3 3(50(025,$  
,19,$',69,/8332 3(50(025,$  
&6

 6200(5(/$7,9($,&203(16,'2987,'$,7(5=,3(5 &3   
48$/6,$6,,1&$5,&2&21)(5,72$,',5,*(17,'(/   
&6
&25321$=,21$/('(,9,*,/,'(/)82&2,15$*,21(
'(//2528)),&,2299(52&21)(5,72$*/,67(66,
'$//$35235,$$00,1,675$=,21(268'(6,*1$=,21(
'(//$0('(6,0$'$)$5&21)/8,5(,1$3326,72
)21'23(5(66(5('(67,1$7($/75$77$0(172
(&2120,&2$&&(6625,2'(//$',5,*(1=$
 6200(5(/$7,9($,&203(16,3(5,1&$5,&+, &3   
&21)(5,7,$,',5,*(17,',35,0$)$6&,$   
&6

 6200(5(/$7,9($,&203(16,3(5,1&$5,&+, &3   
&21)(5,7,$,',5,*(17,',6(&21'$)$6&,$   
&6

 &21&2562'(/&21,'$3257$56,,1$80(172 &3   
'(*/,$3326,7,&$3,72/,'(//267$72',35(9,6,21(   
&6
'(/0,1,67(52'(//
,17(512
 &21&2562'(/&21,1(//(63(6(3(5,/ &3   
327(1=,$0(172(/$5,67587785$=,21('(//(   
&6
,1)5$67587785(63257,9('(/&25321$=,21$/(
'(,9,*,/,'(/)82&2

 &21&2562'(/&21,1(//(63(6(3(5/
$77,9,7$
&3   
$*21,67,&$'(,*5833,63257,9,'(,9,*,/,'(/   
&6
)82&2

',3$57,0(172'(//$38%%/,&$6,&85(==$ &3   
,17(512   
&6

 (175$7(',3(57,1(1=$'(/0,1,67(52'(//
,17(512 &3   
&6   

 4827$3$57('(//(6200(9(56$7('$(17,121 &3   


67$7$/,('$35,9$7,3(56(59,=,692/7,'$/   
&6
3(5621$/('(//$32/,=,$',67$72'$'(67,1$5(
$//
$66,67(1=$'(*/,25)$1,'(/3(5621$/('(/
',6&,2/72&2532'(//(*8$5',(',38%%/,&$
6,&85(==$

 4827$3$57('(,3529(17,'(5,9$17,'$,&203(16, &3   
3(5,6(59,=,&215(75,%8=,21(35(67$7,'$/   
&6
3(5621$/('(//$32/,=,$675$'$/(,1$0%,72
$872675$'$/('$'(67,1$5($/3(5621$/(
0('(6,02


— 90 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 &2175,%87,'2987,'$/3(5621$/( &3   
'(//
$00,1,675$=,21('(//
,17(512&211(66,$//$   
&6
*(67,21(692/7$'$//
$00,1,675$=,21(0('(6,0$
3(5/
(6(5&,=,2',5(772',$77,9,7$
',3527(=,21(
62&,$/(

 3529(17,'(5,9$17,'$,6(59,=,)250$7,9,2))(57, &3   
'$*/,,67,787,',,6758=,21('(//$32/,=,$',67$72   
&6

 3529(17,3(56(59,=,5(6,'$/3(5621$/('(//$ &3   
32/,=,$)(5529,$5,$   
&6

 6200('2987('$$00,1,675$=,21,('(17,38%%/,&, &3   
2'$35,9$7,121&+(
'$25*$1,60,,17(51$=,21$/,   
&6
3(535(67$=,21,(6(59,=,5(6,'$//$32/,=,$',
67$72

 9(56$0(172'$3$57('(//(5(*,21,('(*/,(17, &3   
/2&$/,'(//(6200(35(9,67('$//(&219(1=,21,   
&6
67,38/$7('$*/,67(66,&21,/0,1,67(52
'(//
,17(5123(5/$5($/,==$=,21(',352*5$00,
675$25',1$5,',,1&5(0(172'(,6(59,=,',32/,=,$

 (175$7('(5,9$17,'$//$&21&(66,21(,1862 &3   
7(0325$1(2$7(5=,'(//('(120,1$=,21,'(*/,   
&6
67(00,'(*/,(0%/(0,('(*/,$/75,6(*1,',67,17,9,
,1862(6&/86,92$//$32/,=,$',67$72'$
5,$66(*1$5($/0,1,67(52'(//
,17(512$,6(16,
'(//
$57,&2/2&200$'(//$/(**(
',&(0%5(1 /(**(',67$%,/,7$


 &21&2562'(/&21,'$3257$56,,1$80(172 &3   
'(*/,$3326,7,&$3,72/,'(//267$72',35(9,6,21(   
&6
'(/0,1,67(52'(//
,17(512
 &21&2562'(/&21,1(//(63(6(', &3   
327(1=,$0(172(/$5,67587785$=,21('(//(   
&6
,1)5$67587785(63257,9('(//$32/,=,$',67$72

 &$121,&255,63267,'$*/,$66(*1$7$5,,1 &3 3(50(025,$  
7(0325$1($&21&(66,21(',$//2**,',6(59,=,2 3(50(025,$  
&6
'(//
$00,1,675$=,21('(//
,17(512$,6(16,'(/
'(&5(72/(**(1'(/&219(57,721(//$
/(**(1'(/(68&&(66,9(02',),&$=,21,
'$'(67,1$5(1(//$0,685$'(/3(5&(1723(5,/
5,35,67,12',,002%,/,1215,$66(*1$%,/,,148$172
,1$77(6$',0$187(1=,21('(/3(5&(1723(5
/$0$187(1=,21(675$25',1$5,$'(/3(5&(172
3(5/$&267,78=,21(',81)21'2&$6$('(/
3(5&(1723(5/$5($/,==$=,21((',/5(3(5,0(172
',$/75,$//2**,'$3$57('(/0,1,67(52'(//$
',)(6$('(//($/75($00,1,675$=,21,',&8,$//$
/(**(1'(/($/35('(772'(&5(72/(**(

',3$57,0(1723(5,75$63257,/$1$9,*$=,21( &3   
*/,$))$5,*(1(5$/,(',/3(5621$/(   
&6
,1)5$67587785((75$63257,
 ',5,77,'2987,,15(/$=,21($//(23(5$=,21, &3   
7(&1,&+((7(&1,&2$00,1,675$7,9(',&203(7(1=$   
&6
'(/',3$57,0(1723(5,75$63257,/$1$9,*$=,21(
(',6,67(0,,1)250$7,9,(67$7,67,&,


— 91 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 ',5,77,'(5,9$17,'$//$0$**,25$=,21('(/ &3   
'(//(7$5,))(3(523(5$=,21,())(778$7(&21   
&6
&$5$77(5(',85*(1=$',&8,$/6(672(6(77,02
&200$'(//
$57,&2/2'(//$/(**(',&(0%5(
1',&203(7(1=$'(/',3$57,0(1723(5,
75$63257,/$1$9,*$=,21((',6,67(0,,1)250$7,9,
(67$7,67,&,

 (175$7(',3(57,1(1=$'(/0,1,67(52'(//( &3   
,1)5$67587785(('(,75$63257,   
&6

 3529(17,'(5,9$17,'$&$121,(5,0%256,63(6($ &3   


&$5,&2'(*/,87(17,3(5/$87,/,==$=,21('$   
&6
3$57('(*/,67(66,'(/6,67(0$,1)250$7,92'(//$
',5(=,21(*(1(5$/('(//$02725,==$=,21(&,9,/(

 (175$7('(5,9$17,'$&219(1=,21,67,38/$7(&21 &3   
$/75($00,1,675$=,21,67$7$/,&21(17,38%%/,&,(   
&6
&21,35,9$7,3(5/
(63/(7$0(172'(/6(59,=,2',
(6&$9$=,21('(,3257,0$5,77,0,1$=,21$/,
121&+(
3529(17,'(,&$121,',$8725,==$=,21(
3(523(5$=,21,32578$/,',&8,$//
$57,&2/2
'(//$/(**(*(11$,211(,3257,&21
6(',',$8725,7$
32578$/,'$'(67,1$5($/
)81=,21$0(172'(/6(59,=,20('(6,02',
(6&$9$=,21(

 5,0%256,3(5&255,6321'(5(/(,1'(11,7$
$/ &3   
3(5621$/(,1&$5,&$72',())(778$5(/(   
&6
23(5$=,21,',&8,$/&200$'(//
$57,&2/2
'(//$/(**(',&(0%5(1

 6200('2987(3(5/$3$57(&,3$=,21($*/,(6$0, &3   
('$//$3529$',&21752//23(5,/&216(*8,0(172   
&6
'(/&(57,),&$72',)250$=,21(352)(66,21$/(',
&2168/(17(3(5/$6,&85(==$'(,75$63257,68
675$'$3(5)(5529,$23(59,$1$9,*$%,/(',0(5&,
3(5,&2/26(121&+(
3(5,/)81=,21$0(172'(//(
&200,66,21,(6$0,1$75,&,(3(5/(,1'(11,7$
'$
&255,6321'(5($,&20321(17,'(//(&200,66,21,
0('(6,0(

 4827$'(//
$80(172'(//(7$5,))($33/,&$%,/,3(5 &3   
/(23(5$=,21,,10$7(5,$',02725,==$=,21(&,9,/(   
&6
'$5,$66(*1$5(3(5/$&23(5785$'(*/,21(5,',
&8,$//
$57,&2/2&200,('(/'(&5(72
/(*,6/$7,92$*26721

 5,0%256,3(5&255,6321'(5(/(,1'(11,7$
(/( &3   
63(6(',75$6325723(5/(0,66,21,'$692/*(5(   
&6
1(/7(55,725,21$=,21$/(($//
(67(52'$/
3(5621$/(,1&$5,&$72',())(778$5(3529(',
5(&,3,(17,3(5*$6&2035(66,/,48()$77,(
',6&,2/7,3(5(6$0,0$*1(726&23,&,3(59,6,7(',
5,&2*1,=,21(3(5/
$3(5785$'(//
(6(5&,=,2'(*/,
,03,$17,$)81((3(5(55$7,9(56$0(17,

 0$**,25*(77,72'(5,9$17('$//
,1&5(0(172 &3   
'(//(7$5,))($33/,&$%,/,$//(23(5$=,21,,1   
&6
0$7(5,$',02725,==$=,21('(7(50,1$72&21/(
02'$/,7$
',&8,$//
$57,&2/2'(/'(&5(72
/(*,6/$7,921'(/


— 92 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 ',5,77,'2987,3(5*/,$'(03,0(17,', &3   
&216(59$725,$(3(5/(23(5$=,21,7(&1,&2   
&6
$00,1,675$7,9(',5,/$6&,2'(,'2&80(17,',
1$9,*$=,21($775$9(562,/6,67(0$7(/(0$7,&2
&(175$/('(//$1$87,&$'$',32572 6,67( '$
5,$66(*1$5($/0,1,67(52'(//(,1)5$67587785((
'(,75$63257,

 3529(17,'(5,9$17,'$//(7$5,))(5(/$7,9( &3   
$//
(63/(7$0(172'(//($77,9,7$
',9$/87$=,21((   
&6
',9,*,/$1=$'(*/,25*$1,60,127,),&$7,,10$7(5,$
',$775(==$785($35(66,21(75$63257$%,/,$,
6(16,'(//
$57,&2/2'(/'(&5(72/(*,6/$7,92
*,8*121

 3529(17,'(5,9$17,'$//(7$5,))(5(/$7,9( &3   
$//
(63/(7$0(172'(//($77,9,7$
',9(5,),&$68/   
&6
75$632572,17(512',0(5&,3(5,&2/26(121&+(

3(5,/)81=,21$0(172'(//(5(/$7,9(&200,66,21,
',&8,$//
$57,&2/2&200$'(/'(&5(72
/(*,6/$7,921'(/'$5,$66(*1$5($/
0,1,67(52'(//(,1)5$67587785(('(,75$63257,

 3529(17,'(5,9$17,'$//
$33/,&$=,21('(//( &3   
7$5,))(3(5,6(59,=,5(6,'$/3(5621$/(&,9,/('(/   
&6
0,1,67(52'(//(,1)5$67587785(('(,75$63257,
3(5,/5,/$6&,2',$8725,==$=,21,3(50(66,2
&21&(66,21,92/7($//$5($/,==$=,21(($//$
9(5,),&$',,03,$17,(',,1)5$67587785(
(1(5*(7,&+(3(5/(5(/$7,9(,67587725,(
7(&1,&+(($00,1,675$7,9((3(5/(&216(*8(17,
1(&(66,7$
/2*,67,&+((23(5$7,9(&2035(6(
48(//(5(/$7,9($/5,/$6&,2',&21&(66,21,
'(0$1,$/,0$5,77,0(',&8,$//
$57,&2/2&200$
'(/'(&5(72/(*,6/$7,92',&(0%5(1

 3529(17,'(5,9$17,'$//
,1&5(0(172'(,',5,77,( &3   
'(,&203(16,'$&255,6321'(5(3(5/
$00,66,21(   
&6
$*/,(6$0,())(778$7,35(662*/,8)),&,'(//$
02725,==$=,21(&,9,/(3(5,/&216(*8,0(172
'(//(3$7(17,1$87,&+(',&8,$//
$57,&2/2'(/
'(&5(72/(*,6/$7,92/8*/,21
$//(*$72;9,7$%(//$$'$5,$66(*1$5($//2
67$72',35(9,6,21('(/0,1,67(52'(//(
,1)5$67587785(('(,75$63257,3(5/$&23(5785$
'(*/,21(5,'(5,9$17,'$//$&255(63216,21('(/
*(7721(',35(6(1=$'$$775,%8,5($,&20321(17,
'(//(&200,66,21,'
(6$0(

 3529(17,'(5,9$17,'$//(7$5,))($7,72/2', &3   
&255,63(77,923(5/($77,9,7$
35(67$7('$//2   
&6
63257(//27(/(0$7,&2'(/',3257,67$ 67(' '$
5,$66(*1$5($//267$72',35(9,6,21('(/
0,1,67(52'(//(,1)5$67587785(('(,75$63257,
$,6(16,'(//
$57,&2/2&200$'(//$/(**(
1'(/

 3529(17,5(/$7,9,$//$0$**,25$=,21(,1&/86$ &3   
1(/35(==2',9(1',7$'(//(7$5*+(',9(,&2/,$   
&6
02725(2'$(66,5,025&+,$7,

 6200(5(/$7,9($,&203(16,'2987,'$,7(5=,3(5 &3   
48$/6,$6,,1&$5,&2&21)(5,72$,',5,*(17,'(/   
&6
0,1,67(52'(//(,1)5$67587785(('(,75$63257,
,15$*,21('(//2528)),&,2299(52&21)(5,72
$*/,67(66,'$//$35235,$$00,1,675$=,21(268
'(6,*1$=,21('(//$0('(6,0$'$)$5&21)/8,5(,1
$3326,72)21'2'(/35('(7720,1,67(523(5
(66(5('(67,1$7($/75$77$0(172(&2120,&2
$&&(6625,2'(//$',5,*(1=$

— 93 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 6200(5(/$7,9($,&203(16,3(5,1&$5,&+, &3   
&21)(5,7,$,',5,*(17,',35,0$)$6&,$   
&6

 6200(5(/$7,9($,&203(16,3(5,1&$5,&+, &3   
&21)(5,7,$,',5,*(17,',6(&21'$)$6&,$   
&6

$50$'(,&$5$%,1,(5, ',)(6$ &3   
&6   

 6200(9(56$7('$(17,12167$7$/,('$35,9$7, &3 3(50(025,$  


3(56(59,=,692/7,'$,0,/,7$5,'(//
$50$'(, 3(50(025,$  
&6
&$5$%,1,(5,'$'(67,1$5(,10,685$3$5,$//$
',))(5(1=$)5$/(&(11$7(6200((/$63(6$
5(/$7,9$$//$&255(63216,21($'(772
3(5621$/(0,/,7$5(',6235$662/',(',1'(11,7$

3(5,6(59,=,692/7,)825,'(//
25',1$5,$
5(6,'(1=$$//
$66,67(1=$'(*/,25)$1,'(,
0,/,7$5,'(//
$50$67(66$

 ,1752,7,'(5,9$17,'$(52*$=,21,())(778$7($ &3   
)$925('(/0,1,67(52'(//$',)(6$'$   
&6
$00,1,675$=,21,38%%/,&+((17,25*$1,60,
38%%/,&,(35,9$7,121&+(
/,0,7$7$0(17($,
5,0%256,',0,66,21(('$*/,(02/80(17,,1)$925(
'(/3(5621$/(5,&2126&,87,$//(67587785('(,
0,1,67(5,7,72/$5,'(//(5(/$7,9(*(67,21,
'$//
81,21((8523($,15(/$=,21($//$&+,8685$
'(,&217,&255(17,',7(625(5,$$,6(16,
'(//
$57,&2/27(5'(//$/',&(0%5(1

 6200(9(56$7($)$925('(//
$50$'(, &3   
&$5$%,1,(5,   
&6

 (175$7(&211(66($/6,67(0$',/,&(1=()/(*73(5 &3   
/(,03257$=,21,',/(*1$0('$5,$66(*1$5($/   
&6
0,1,67(52'(//$',)(6$
 3529(17,'(5,9$17,'$//
,6&5,=,21($/5(*,6752 &3   
'(*/,23(5$725,&+(&200(5&,$/,==$12/(*122   
&6
352'277,'$(662'(5,9$7,

 3529(17,'(5,9$17,'$/9(56$0(172'(/ &3   
&2175,%872'$3$57('(*/,,03257$725,',/(*12   
&6
(352'277,'$(662'(5,9$7,

 &$121,&255,63267,'$*/,$66(*1$7$5,,1 &3   
7(0325$1($&21&(66,21(',$//2**,',6(59,=,2$,   
&6
6(16,'(/'(&5(72/(**(1'(/
&219(57,721(//$/(**(1'(/'$
'(67,1$5(1(//$0,685$'(/3(5&(1723(5,/
5,35,67,12',,002%,/,1215,$66(*1$%,/,,148$172
,1$77(6$',0$187(1=,21('(/3(5&(1723(5
/$0$187(1=,21(675$25',1$5,$'(/3(5&(172
3(5/$&267,78=,21(',81)21'2&$6$('(/3(5
&(1723(5/$5($/,==$=,21((',/5(3(5,0(172',
$/75,$//2**,'$3$57('(/0,1,67(52'(//$',)(6$
('(//($/75($00,1,675$=,21,',&8,$//$/(**(1
'(/($/35('(772'(&5(72/(**(

%,/$1&,2($))$5,),1$1=,$5, ',)(6$ &3   
&6   

 6200('(5,9$17,'$//$&21&(66,21(',$//2**,$/ &3   


3(5621$/(0,/,7$5(('$3(5087(',$5((2'$/75,   
&6
,002%,/,
 6200(5,6&266(,19,$25',1$5,$ &3   
   
&6

— 94 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 6200(5,6&266($0(==2582/, &3   
   
&6

 (175$7(',3(57,1(1=$'(/0,1,67(52'(//$',)(6$ &3   


&6   

 9(56$0(172'$3$57(',(1$963$'(//$4827$ &3   


'(,5,&$9,7$5,))$5,5,&2126&,87,6(&21'2/(   
&6
02'$/,7$
',6&,3/,1$7('$/&2175$772',
352*5$00$75$/267$72(/
(1$963$',&8,
$//
$57,&2/2'(//$/(**(',&(0%5(1
'$'(67,1$5($//$&23(5785$'(,&267,'(/
6(59,=,2',$66,67(1=$$/92/2',7(50,1$/(
35(67$72'$//
$(521$87,&$0,/,7$5($)$925('(,
92/,&,9,/,$,6(16,'(//
$57,&2/2&200$'(/
'(&5(72/(**(0$5=21(68&&(66,9(
02',),&$=,21,

 9(56$0(17,())(778$7,$48$/8148(7,72/2'$ &3   
67$7,2'25*$1,==$=,21,,17(51$=,21$/,48$/(   
&6
&255,63(77,92',5(77$0(17(&2//(*$72$//(
35(67$=,21,5(6('$//()25=($50$7(,7$/,$1(
1(//
$0%,72'(//(0,66,21,,17(51$=,21$/,$,6(16,
'(//
$57,&2/2&200$'(/'(&5(72
/(*,6/$7,920$5=21

 9(56$0(17,'$3$57(',62&,(7$
)(5529,$5,(3(5, &3   
6(59,=,5(6,'$/3(5621$/(0,/,7$5(1(//2   
&6
692/*,0(172',$77,9,7$
)(5529,$5,((',)81=,21,
',&225',1$0(172()250$=,21(685(7,('
,03,$17,3(5&2172'(//(35('(77(62&,(7$
$,
6(16,'(//
$57,&2/2&200$'(/'35
129(0%5(1

 5,0%256,&255,63267,'$//
25*$1,==$=,21('(//( &3   
1$=,21,81,7(48$/(&255,63(77,92',35(67$=,21,   
&6
5(6('$//()25=($50$7(,7$/,$1(1(//
$0%,72
'(//(23(5$=,21,,17(51$=,21$/,',3$&('$
5,$66(*1$5($/)21'23(5,/),1$1=,$0(172'(//$
3$57(&,3$=,21(,7$/,$1$$//(0,66,21,
,17(51$=,21$/,',3$&($,6(16,'$//
$57,&2/2
&200$'(//$/(**(0$**,21

 &$121,&255,63267,$*/,$66(*1$7$5,,1 &3   
7(0325$1($&21&(66,21(',$//2**,',6(59,=,2   
&6
'(//($00,1,675$=,21,'(//$',)(6$$,6(16,'(/
'(&5(72/(**(1'(/&219(57,721(//$
/(**(1'(/'$5,$66(*1$5(1(//$0,685$
'(/3(5&(1723(5,/5,35,67,12',,002%,/,121
5,$66(*1$%,/,,148$172,1$77(6$',0$187(1=,21,
'(/3(5&(1723(5/$0$187(1=,21(
675$25',1$5,$'(/3(5&(1723(5/$
&267,78=,21(',81)21'2&$6$('(/3(5&(172
3(5/$5($/,==$=,21((',/5(3(5,0(172',$/75,
$//2**,'$3$57('(/0,1,67(52'(//$',)(6$(
'(//($/75($00,1,675$=,21,',&8,$//$/(**(1
'(/($/35('(772'(&5(72/(**(

',3$57,0(172'(//(32/,7,&+(&203(7,7,9( &3   
'(//$48$/,7$
$*52$/,0(17$5('(//$3(6&$(   
&6
'(//
,33,&$ 32/,7,&+($*5,&2/($/,0(17$5,(
)25(67$/,
 (175$7(',3(57,1(1=$'(/0,1,67(52'(//( &3   
32/,7,&+($*5,&2/($/,0(17$5,()25(67$/,   
&6

— 95 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 (175$7('(5,9$17,'$/9(56$0(172'$3$57('(/ &3   
*(6725('(,6(59,=,(1(5*(7,&, *6( 63$'(//$   
&6
4827$'(//(7$5,))(5(/$7,9($//($77,9,7$
',
&21752//235(9,67('$/'(&5(72'(/0,1,6752
'(//(32/,7,&+($*5,&2/($/,0(17$5,()25(67$/,
0$5=2$&$5,&2'(,'(67,1$7$5,'(*/,
,1&(17,9,$,6(16,'(//
$57,&2/2&200$'(//$
/(**(/8*/,21'$5,$66(*1$5($//2
67$72',35(9,6,21('(/0,1,67(52'(//(32/,7,&+(
$*5,&2/($/,0(17$5,()25(67$/,

 6200(5(/$7,9($,&203(16,'2987,'$,7(5=,3(5 &3   
48$/6,$6,,1&$5,&2&21)(5,72$,',5,*(17,'(/   
&6
0,1,67(52'(//(32/,7,&+($*5,&2/($/,0(17$5,(
)25(67$/,,15$*,21('(//2528)),&,2299(52
&21)(5,72$*/,67(66,'$//$35235,$
$00,1,675$=,21(268'(6,*1$=,21('(//$
0('(6,0$'$)$5&21)/8,5(,1$3326,72)21'2
'(/35('(7720,1,67(523(5(66(5('(67,1$7($/
75$77$0(172(&2120,&2$&&(6625,2'(//$
',5,*(1=$
 6200(5(/$7,9($,&203(16,3(5,1&$5,&+, &3   
&21)(5,7,$,',5,*(17,',35,0$)$6&,$   
&6

 6200(5(/$7,9($,&203(16,3(5,1&$5,&+, &3   
&21)(5,7,$,',5,*(17,',6(&21'$)$6&,$   
&6

 9(56$0(17,'(5,9$17,'$//(*(67,21,)825, &3 3(50(025,$  
%,/$1&,235235,('(/0,1,67(52'(//(32/,7,&+( 3(50(025,$  
&6
$*5,&2/($/,0(17$5,()25(67$/,'$5,&21'855(
,1%,/$1&,2$,6(16,'(//
$57&200$'(//$
/(**(

',5(=,21(*(1(5$/('(*/,$00257,==$725, &3 3(50(025,$  
62&,$/,('(//$)250$=,21( /$9252( 3(50(025,$  
&6
32/,7,&+(62&,$/,
 9(56$0(17,'(5,9$17,'$//(*(67,21,)825, &3 3(50(025,$  
%,/$1&,235235,('(/0,1,67(52'(//$9252( 3(50(025,$  
&6
'(//(32/,7,&+(62&,$/,'$5,&21'855(,1%,/$1&,2
$,6(16,'(//
$57&200$'(//$/(**(

',5(=,21(*(1(5$/(25*$1,==$=,21( %(1,( &3   
$77,9,7$
&8/785$/,(785,602   
&6

 (175$7(',3(57,1(1=$'(/0,1,67(523(5,%(1,( &3   


/($77,9,7$
&8/785$/,(3(5,/785,602   
&6

 ,1752,7,'(5,9$17,'$//$9(1',7$'(,%,*/,(77, &3   


'
,1*5(6623(5/
$&&(662$,02180(17,086(,   
&6
*$//(5,((6&$9,$5&+(2/2*,&,'(//267$72

 &$121,',&21&(66,21(('$/75(6200('(5,9$17, &3   
'$,6(59,=,$**,817,9,2))(57,$/38%%/,&2$   
&6
3$*$0(172,67,78,7,35(662086(,%,%/,27(&+((
$5&+,9,',67$72

 ,1752,7,'(5,9$17,'$//$9(1',7$'(,%,*/,(77, &3   
'
,1*5(662$/6,67(0$086($/(6,721(//
,62/$',   
&6
&$35(5$'(',&$72$*,86(33(*$5,%$/',
&2035(1'(17(,/086(2'(/&203(1',2
*$5,%$/',12(,/0(025,$/(&8672',721(//
(;
)257($5%87,&&,

 ,1752,7,'(5,9$17,'$//$9(1',7$'(,%,*/,(77,'(*/, &3   
$6&(1625,(67(51,3$125$0,&,'(/02180(172$   
&6
9,7725,2(0$18(/(,,,1520$


— 96 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 4827$'(/'(//
$00217$5('(/35(0,2'(//( &3   
32/,==(',$66,&85$=,21(2%%/,*$725,$$,6(16,   
&6
'(//
$57&200$'(/'(&5(72/(*,6/$7,92'(/
0$**,219(56$7$'$//(&203$*1,(
$66,&85$7,9((',5(77$$'$/,0(17$5(,/)21'2
1$=,21$/(',*$5$1=,$

 4827$'(/'(*/,,1752,7,&203/(66,9,$118, &3   
'(5,9$17,'$//$9(1',7$'(,%,*/,(77,'
,1*5(662$,   
&6
6(16,'(//
$57,&2/2'(/&2',&('(,%(1,
&8/785$/,('(/3$(6$**,2',&8,$/'(&5(72
/(*,6/$7,92*(11$,21352'277,'$,
086(,('$//(6235,17(1'(1=('27$7(',
$872120,$63(&,$/(',&8,$//
$57'(/'3&01
'(/'$'(67,1$5($/5,(48,/,%5,2
),1$1=,$5,2($/327(1=,$0(172'(/6,67(0$
086($/('(//267$72

 4827$3$57('(,3529(17,'(5,9$17,'$//$9(1',7$ &3   
'(,%,*/,(77,'
,1*5(662$*/,,67,787,('$,/82*+,   
&6
'(//$&8/785$9(56$7,'$*/,,67,787,('$,086(,
'27$7,',$872120,$63(&,$/('$5,$66(*1$5(
$//267$72',35(9,6,21('(/0,1,67(523(5,%(1,(
/($77,9,7$
&8/785$/,(3(5,/785,602$,6(16,
'(//
$57,&2/27(5&200,('(/'(&5(72
/(**(6(77(0%5(1

 6200(5(/$7,9($,&203(16,'2987,'$,7(5=,3(5 &3   
48$/6,$6,,1&$5,&2&21)(5,72$,',5,*(17,'(/   
&6
0,1,67(523(5,%(1,(/($77,9,7$
&8/785$/,(3(5
,/785,602,15$*,21('(//2528)),&,2299(52
&21)(5,72$*/,67(66,'$//$35235,$
$00,1,675$=,21(268'(6,*1$=,21('(//$
0('(6,0$'$)$5&21)/8,5(,1$3326,72)21'2
'(/35('(7720,1,67(523(5(66(5('(67,1$7($/
75$77$0(172(&2120,&2$&&(6625,2'(//$
',5,*(1=$
 6200(5(/$7,9($,&203(16,3(5,1&$5,&+, &3   
&21)(5,7,$,',5,*(17,',35,0$)$6&,$   
&6

 6200(5(/$7,9($,&203(16,3(5,1&$5,&+, &3   
&21)(5,7,$,',5,*(17,',6(&21'$)$6&,$   
&6

',3$57,0(172'(//
$00,1,675$=,21(*(1(5$/( &3   
'(/3(5621$/(('(,6(59,=, (&2120,$(   
&6
),1$1=(
 9(56$0(172',6200($7,72/2',&2175,%8=,21( &3   
$//(63(6(',*(67,21('(*/,$6,/,1,'2,67,78,7,   
&6
35(662/(38%%/,&+($00,1,675$=,21,$,6(16,
'(//
$57,&2/2&200$'(//$/(**(
',&(0%5(1121&+(
',48(//($7,72/2',
&2175,%8=,21($//(63(6(',*(67,21(',6(59,=,
(',1,=,$7,9(),1$/,==$7,$/%(1(66(5('(/
3(5621$/(
 9(56$0(17,$7,72/2',&2175,%8=,21(3(5/( &3   
,1,=,$7,9('(67,1$7($/3(5621$/(   
&6

 9(56$0(17,$7,72/2',&2175,%8=,21(3(5,/ &3   
6(59,=,2',$6,/21,'2$=,(1'$/('(/0,1,67(52   
&6
'(//
(&2120,$('(//(),1$1=(


— 97 —
31-12-2020 Supplemento ordinario n. 47 alla GAZZETTA UFFICIALE Serie generale - n. 323

IRJOLRGL 
67$72',35(9,6,21('(//
(175$7$
7DEHOOD
LQ(XUR
7LWROR
1DWXUD
  
$WWLYLWj
3URYHQWR
&HQWURGL5HVSRQVDELOLWj
6HJXH

 6200(5(/$7,9($,&203(16,'2987,'$,7(5=,3(5 &3   
48$/6,$6,,1&$5,&2&21)(5,72$,',5,*(17,'(//
(;   
&6
0,1,67(52'(/7(6252'(/%,/$1&,2('(//$
352*5$00$=,21((&2120,&$,15$*,21('(//252
8)),&,2299(52&21)(5,72$*/,67(66,'$//$
35235,$$00,1,675$=,21(268'(6,*1$=,21('(//$
0('(6,0$'$)$5&21)/8,5(,1$3326,72)21'2
'(/0,1,67(52'(//
(&2120,$('(//(),1$1=(3(5
(66(5('(67,1$7($/75$77$0(172(&2120,&2
$&&(6625,2'(//$',5,*(1=$
 6200(5(/$7,9($,&203(16,3(5,1&$5,&+, &3   
&21)(5,7,$,',5,*(17,',35,0$)$6&,$   
&6

 6200(5(/$7,9($,&203(16,3(5,1&$5,&+, &3   
&21)(5,7,$,',5,*(17,',6(&21'$)$6&,$   
&6

',3$57,0(1723(5*/,$))$5,,17(51,( &3   
7(55,725,$/, ,17(512   
&6

 (175$7(',3(57,1(1=$'(/0,1,67(52'(//
,17(512 &3   
&6   

 3529(17,'(5,9$17,'$//$*(67,21('(//$&$6$'$ &3   


*,2&2',&$03,21('
,7$/,$   
&6

 9(56$0(172',81&255,63(77,92'$3$57('(*/, &3   
(17,,17(5(66$7,3(5/
$&&(662$,6(59,=,'(/   
&6
6,67(0$,1$6$,$',&8,$//
$57,&2/2'(