DECRETO DEL PRESIDENTE DEL CONSIGLIO DEI MINISTRI 23 luglio 2013 - Proroga, ai sensi dell'articolo 1, comma 394, della legge 24 dicembre 2012, n. 228, del termine di cui all'articolo 3-bis, comma 1, del decreto-legge 2 marzo 2012, n. 16. (13A07851)
IL PRESIDENTE DEL CONSIGLIO DEI MINISTRI Visto l'articolo 3-bis, comma 1, del decreto legge 2 marzo 2012, n. 16, convertito, con modificazioni, dalla legge 26 aprile 2012, n. 44 che stabilisce che in caso di produzione combinata di energie elettrica e calore, ai combustibili impiegati si applicano le aliquote previste per la produzione di energia elettrica, rideterminate in relazione ai coefficienti individuati con apposito decreto del Ministero dello sviluppo economico, adottato di concerto con il Ministero dell'economia e delle finanze, con riferimento all'efficienza media del parco cogenerativo nazionale, alle diverse tipologie d'impianto e anche alla normativa europea in materia di alto rendimento, con una rideterminazione su base quinquennale entro il 30 novembre dell'anno precedente al quinquennio di riferimento;
Visto l'articolo 3-bis, comma 2, del decreto legge 2 marzo 2012, n. 16, convertito, con modificazioni, dalla legge 26 aprile 2012, n. 44 che prevede che fino al 31 dicembre 2012 si applichino i coefficienti individuati dall'Autorita' per l'energia elettrica ed il gas con deliberazione n. 16/98 dell'11 marzo 1998, ridotti nella misura del 12%;
Visto l'articolo 1, comma 388, della legge 24 dicembre 2012, n. 228, con cui il termine del 31 dicembre 2012 sopra indicato e' stato prorogato al 30 giugno 2013;
Visto l'articolo 1, comma 394, della legge 24 dicembre 2012, n. 228 che prevede che con uno piu' decreti del Presidente del Consiglio dei Ministri, da adottare di concerto con il Ministro dell'economia e delle finanze, puo' essere disposta l'ulteriore proroga fino al 31 dicembre 2013 del termine del 30 giugno 2013 di cui ai commi da 388 a 393;
Considerata la necessita' di effettuare ulteriori approfondimenti, di natura fiscale, connessi alla adozione del decreto del Ministero dello sviluppo economico di concerto con il Ministero dell'economia e finanze di cui al citato articolo 3-bis, al fine di garantire la tutela degli interessi erariali;
Vista la nota n. 13013 del 25 giugno 2013 del Ministero...
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