LEGGE REGIONALE 28 Dicembre 2007, n. 29 - Riduzione addizionale regionale IRPEF.
IL CONSIGLIO REGIONALE
Ha approvato
LA PRESIDENTE DELLA GIUNTA REGIONALE
Promulga la seguente legge:
Art. 1.
Modifiche alla legge regionale 4 marzo 2003, n. 2
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L'art. 1 della legge regionale 4 marzo 2003, n. 2 (Legge finanziaria per l'anno 2003) e' sostituito dal seguente:
"Art. 1 (Aliquota dell'addizionale regionale all'imposta sul reddito delle persone fisiche IRPEF). - 1. A decorrere dal 1 gennaio 2008 l'aliquota dell'addizionale regionale all'imposta sul reddito delle persone fisiche, di cui all'art. 50, comma 3, del decreto legislativo 15 dicembre 1997, n. 446 (Istituzione dell'imposta regionale sulle attivita' produttive, revisione degli scaglioni, delle aliquote e delle detrazioni dell'IRPEF e istituzione di una addizionale regionale a tale imposta, nonche' riordino della disciplina dei tributi locali), e' determinata nella misura dello 0,9 per cento per i redditi fino a euro 15.000,00 e nella misura dell'1,4 per cento per i redditi superiori a euro 15.000,00.
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Le aliquote sono applicate sul reddito complessivo determinato ai fini IRPEF, al netto degli oneri deducibili...
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