DECRETO DEL PRESIDENTE DEL CONSIGLIO DEI MINISTRI 26 luglio 2005 - Proroga degli adempimenti tributari da effettuare nel mese di agosto 2005
IL PRESIDENTE DEL CONSIGLIO DEI MINISTRI
Visto l'art. 12,comma 5 del decreto legislativo 9 luglio 1997, n.
241, il quale prevede che con decreto del Presidente del Consiglio dei Ministri possono essere modificati i termini riguardanti gli adempimenti dei contribuenti relativi a imposte e contributi dovuti in base allo stesso decreto; Visto il decreto del Presidente della Repubblica 29 settembre 1972, n. 600, recante disposizioni in materia di accertamento delle imposte sui redditi; Visto il decreto del Presidente della Repubblica 26 ottobre 1972, n. 633, recante l'istituzione dell'imposta sul valore aggiunto; Visto il decreto legislativo 15 dicembre 1997, n. 446, recante l 'istituzione e la disciplina dell'imposta regionale sulle attivita' produttive; Visto il regolamento recante norme per la semplificazione e la razionalizzazione di alcuni adempimenti contabili in materia di imposta sul valore aggiunto, emanato con decreto del Presidente della Repubblica 23 marzo 1998, n. 100; Visto il regolamento recante le modalita' per la presentazione delle dichiarazioni relative alle imposte sui redditi, all'imposta sul valore aggiunto e all'imposta regionale sulle attivita' produttive, emanato con decreto del Presidente della Repubblica 22 luglio 1998, n. 322, e successive modificazioni; Considerato che i termini di effettuazione dei versamenti ricadenti nel mese di agosto 2005 coincidono con il periodo di sospensione feriale estiva delle attivita' lavorative; Ritenuto...
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