Canone di locazione, come si converte in euro
Pagine | 897 |
Page 897
L'art. 14 del Regolamento CE 3 maggio 1998 n. 974/98 prevede che ´i riferimenti alle unit‡ monetarie nazionali presenti negli strumenti giuridici vengono intesi come riferimenti all'unit‡ euro, da calcolarsi in base ai tassi di conversioneª. I contratti di locazione sono ´strumenti giuridiciª, e la disposizione significa - dunque - che i canoni in essi previsti vengono dall'1 gennaio 2002 automaticamente (quindi, senza alcun bisogno di scritture integrative o altro) rideterminati in euro, sulla base del tasso irrevocabilmente stabilito (1 euro = 1936,27 lire). La stessa disposizione prevede, anche, che - nell'operazione di rideterminazione anzidetta - ´si applicano le regole di arrotondamento definite nel Regolamento CE n. 1103/97ª. In pratica, dopo la conversione gli importi si arrotondano alla seconda cifra decimale, sulla base della terza cifra dopo la virgola: se la terza cifra decimale va da 0 a 4, si arrotonda per difetto; se va da 5 a 9, si arrotonda per eccesso (es.: 25,822 euro = 25,82; 51,645 euro = 51,65).
La Confedilizia ha in distribuzione ai propri soci, tramite le Associazioni territoriali aderenti, 1.200.000 depliants che contengono tutte le istruzioni pratiche da seguire per un passaggio indolore dalla lira all'euro. L'Eurodecalogo dell'organizzazione (consultabile al sito www.confedilizia.it) consiglia, anche, l'invio...
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