DECRETO 20 febbraio 2014 - Certificazione relativa al rimborso degli oneri per interessi per l'attivazione delle maggiori anticipazioni di tesoreria conseguiti all'abolizione della seconda rata dell'anno 2013 dell'imposta municipale propria. (14A01512)
IL DIRETTORE CENTRALE della finanza locale Visto l'art. 1, comma 1, del decreto legge 30 novembre 2013, n. 133, convertito con modificazioni dall'art. 1, comma 1, della legge 29 gennaio 2014, n. 5 (Gazzetta Ufficiale - Serie generale - n. 23 del 29 gennaio 2014) in base al quale per l'anno 2013, fermo restando quanto previsto dal comma 5, non e' dovuta la seconda rata dell'imposta municipale propria di cui all'art. 13 del decreto-legge 6 dicembre 2011, n. 201, convertito, con modificazioni, dalla legge 22 dicembre 2011, n. 214, per specifiche categorie di immobili indicate nei successivi punti a), b), c), d) ed e) del medesimo comma 1;
Visto il comma 12, del citato art. 1 del decreto-legge n. 133/2013, in base al quale per l'anno 2014 il limite massimo di ricorso all'anticipazione di tesoreria di cui all'art. 222 del testo unico delle leggi sull'ordinamento degli enti locali, di cui al decreto legislativo 18 agosto 2000, n. 267, e' incrementato, fino al 31 marzo 2014, da tre a cinque dodicesimi;
Visto il successivo periodo del richiamato comma 12, dell'art. 1 del decreto legge n. 133/2013, che attribuisce ad un decreto del Ministero dell'interno il compito di determinare le modalita' e i termini con i quali i comuni possono chiedere al medesimo Ministero il rimborso dei maggiori oneri per interessi a loro carico conseguenti all'attivazione delle maggiori anticipazioni di tesoreria di cui al citato primo periodo del medesimo comma 12;
Ritenuto che a seguito dell'abolizione della seconda rata dell'imposta municipale propria dovuta per l'anno 2013 gli oneri per interessi sostenuti dai comuni per l'attivazione della maggiori anticipazioni di tesoreria utilizzate decorrono dal 1° gennaio 2014 al 31 marzo 2014;
Considerato che la copertura dell'onere derivante dall'applicazione delle disposizioni di cui al citato art. 1, comma 12, del decreto-legge n. 133/2013, sara' assicurata nel limite massimo delle risorse stanziate per tale finalita' e che...
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