Accertamento del cambio delle valute estere per il mese di agosto 2006, ai sensi dell'articolo 110, comma 9, del testo unico delle imposte sui redditi, approvato con decreto del Presidente della Repubblica 22 dicembre 1986, n. 917.
IL DIRETTORE CENTRALE
normativa e contenzioso
Visto il decreto del Presidente della Repubblica dicembre 1986, n. 917, con il quale e' stato approvato il testo unico delle imposte sui redditi;
Visto l'art. 1 della legge 7 aprile 2003, n. 80, con il quale il Governo e' stato delegato ad adottare uno o piu' decreti legislativi per la riforma del sistema fiscale statale;
Visto il decreto legislativo 12 dicembre 2003, n. 344, che, a norma dell'art. 4 della citata legge n. 80 del 2003, attua la riforma dell'imposizione sul reddito delle societa' e che, tra l'altro, rinumera gli articoli del testo unico precedentemente in vigore;
Visti gli articoli 56, comma 1, e 110, comma 9, dello stesso testo unico, con i quali e' previsto che agli effetti delle norme dei titoli I e II che vi fanno riferimento il cambio delle valute estere in ciascun mese e' accertato, su conforme parere dell'Ufficio italiano dei cambi, con provvedimento dell'Agenzia delle entrate;
Visto il decreto direttoriale n. 1/6385/UDG del 5 agosto 1997, con il quale il Direttore centrale per gli affari giuridici e il contenzioso tributario e' stato delegato all'adozione, per ciascun mese, dei decreti di accertamento del cambio delle valute estere;
Visto il decreto del 28 dicembre 2000, registrato alla Corte dei conti il 29 dicembre 2000 al foglio 278 con il quale sono state attivate a decorrere dal 1 gennaio 2001 le Agenzie fiscali;
Visto il regolamento di amministrazione dell'Agenzia delle entrate ed in particolare l'art. 7, comma 1, che devolve ai direttori delle strutture di vertice centrale i poteri e le competenze, gia' attribuiti da norme di legge o di regolamento, ai direttori centrali del Dipartimento delle entrate;
Tenuto conto che il 31 dicembre 1998 sono stati resi...
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