LEGGE REGIONALE 21 ottobre 2010, n. 43 - Disposizioni in materia fiscale.
(Pubblicata nel Bollettino ufficiale della Regione Liguria n. 18 del 21 ottobre 2009) IL CONSIGLIO REGIONALE Assemblea legislativa della Liguria ha approvato IL PRESIDENTE DELLA GIUNTA Promulga
la seguente legge regionale:
Art. 1
Variazione dell'addizionale regionale all'imposta sul reddito 1. Per l'anno 2009, l'aliquota dell'addizionale regionale all'imposta sul reddito (IRE), di cui all'art. 50 del decreto legislativo 15 dicembre 1997, n. 446 (Istituzione dell'imposta regionale sulle attivita' produttive, revisione degli scaglioni delle aliquote e delle detrazioni dell'IREF e istituzione di una addizionale regionale a tale imposta, nonche' riordino della disciplina dei tributi locali), per i soggetti aventi un reddito complessivo ai fini dell'addizionale regionale IRE non superiore ad € 30.000,00, e' fissata nella misura prevista dall'art. 50, comma 3, primo periodo, del decreto legislativo n. 446/1997, senza alcuna maggiorazione regionale.
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Per i soggetti aventi un reddito complessivo ai fini dell'addizionale regionale IRE superiore a € 30.000,00, per l'anno d'imposta 2009, l'aliquota dell'addizionale regionale all'imposta sul reddito (IRE), di cui all'art. 50 del decreto legislativo n.
446/1997, da applicarasi all'intero amontare del reddito complessivo, fissata nella misura prevista dall'art. 50, comma 3, primo periodo, del decreto legislativo n. 446/1997, maggiratta nella misura dello 0,50 per cento, fatto salvo quanto previsto al comma 3.
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Per l'anno d'imposta 2009 per i soggetti aventi un reddito complessivo ai fini dell'addizionale regionale IRE compreso tra € 30.000,01 ed € 30.152,13, l'imposta determinata ai sensi del comma 2 e' ridotta di un importo pari al prodotto tra il coefficiente 0,986 e la differenza fra € 30.152,13 ed il reddito complessivo del soggetto ai fini dell'addizionale regionale IRE.
Art. 2
Riduzione dell'addizionare regionale all'imposta sul reddito per carichi di famiglia 1. Per l'anno d'imposta 2009, per i soggetti aventi fiscalmente a carico almeno quattro figli...
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