DECRETO 27 novembre 2002 - Termini e modalita' di pagamento dell'accisa per l'anno 2002, adottato ai sensi dell'art. 3, comma 4, del testo unico delle disposizioni legislative concernenti le imposte sulla produzione e sui consumi, approvato con decreto legislativo 26 ottobre 1995, n. 504
IL MINISTRO DELL'ECONOMIA E DELLE FINANZE Visto l'art. 3, comma 4, del testo unico delle disposizioni legislative concernenti le imposte sulla produzione e sui consumi e relative sanzioni penali e amministrative approvato con decreto legislativo 26 ottobre 1995, n. 504, come da ultimo modificato dall'art. 3, comma 2, del decreto-legge 24 settembre 2002, n. 209, convertito, con modificazioni, dalla legge 22 novembre 2002, n. 265, il quale prevede che i termini e le modalita' di pagamento dell'accisa, anche relative ai parametri utili per garantire la competenza economica di eventuali versamenti in acconto, siano fissati con decreto del Ministro dell'economia e delle finanze; Ritenuta l'opportunita' per l'anno 2002 di determinare in relazione ai termini ed alle modalita' di pagamento dell'accisa le disposizioni utili per stabilire la competenza economica di versamenti d'acconto ai sensi dell'art. 3, comma 4, del testo unico delle disposizioni legislative concernenti le imposte sulla produzione e sui consumi e relative sanzioni penali e amministrative approvato con decreto legislativo 26 ottobre 1995, n. 504, come da ultimo modificato dall'art. 3, comma 2, del decreto-legge 24 settembre 2002, n. 209, convertito, con modificazioni, dalla legge 22 novembre 2002, n. 265; Decreta
Art. 1.
1. Per il pagamento dell'accisa relativa alle immissioni in consumo degli oli minerali, ad eccezione del...
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