Accertamento, per l'anno 2006, del cambio in euro delle valute estere, previsto dall'articolo 4, comma 6, del decreto-legge 28 giugno 1990, n. 167, convertito, con modificazioni, dalla legge 4 agosto 1990, n. 227.
IL DIRETTORE DELL'AGENZIA
In base alle attribuzioni conferitegli dalle norme riportate nel seguito del presente atto;
Dispone:
Ai sensi dell'art. 4, comma 6, del decreto-legge 28 giugno 1990, n. 167, convertito, con modificazioni, dalla legge 4 agosto 1990, n. 227, dell'art. 1, comma 1, della legge 17 dicembre 1997, n. 433, dei decreti legislativi 24 giugno 1998, n. 213, 26 agosto 1998, n. 319, 15 giugno 1999, n. 206, del decreto-legge 25 settembre 2001, n. 350, convertito, con modificazioni, dalla legge 23 novembre 2001, n. 409, il controvalore euro degli importi in valuta, ai fini della dichiarazione annuale per gli investimenti e le attivita' prescritte dall'art. 4 dello stesso decreto-legge 28 giugno 1990, n. 167, e' determinato, per l'anno 2006, come indicato nell'allegato al presente provvedimento.
Motivazioni.
L'art. 4, comma 6, del decreto-legge 28 giugno 1990, n. 167, convertito, con modificazioni, dalla legge 4 agosto 1990, n. 227, prevede che viene annualmente stabilito, con decreto del Ministro delle finanze, il controvalore in lire degli importi in valuta, ai fini della dichiarazione annuale per gli investimenti e le attivita' prescritte dall'art. 4 dello stesso decreto-legge 28 giugno 1990, n. 167.
L'Ufficio italiano cambi con nota del 10 gennaio 2007 ha comunicato la predetta media dei cambi, espressi, per effetto della conversione, in euro.
Si riportano i riferimenti normativi dell'atto. Attribuzione del direttore dell'Agenzia delle entrate.
Decreto legislativo 30 luglio 1999, n. 300 (art. 62).
Decreto del Ministro delle finanze del 28 dicembre 2000, registrato alla Corte dei conti, il 29 dicembre 2000 al foglio finanze n. 278. Disciplina normativa di riferimento.
Art. 4, comma 6, del decreto-legge...
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