Determinazione del coefficiente di remunerazione ordinaria del capitale investito, ex art. 1, comma 2 del decreto legislativo n. 466 del 1997 (dual income tax).
IL MINISTRO DELL'ECONOMIA E DELLE FINANZE Visto l'art. 3, comma 162, della legge 23 dicembre 1996, n. 662, con il quale il Governo e' stato delegato ad emanare norme volte a favorire la capitalizzazione delle imprese allo scopo di rafforzare, razionalizzare e rendere maggiormente efficiente l'apparato produttivo; Visto il decreto legislativo 18 dicembre 1997, n. 466, recante ´Riordino delle imposte personali sul reddito al fine di favorire la capitalizzazione delle imprese, a norma dell'art. 3, comma 162, lettere a), b), c), d) ed f) della legge 23 dicembre 1996, n. 662ª, con il quale il Governo ha dato attuazione ai principi direttivi contenuti nel citato art. 3 della predetta legge n. 662 del 1996; Considerato che ai sensi dell'art. 1, comma 2 e dell'art. 5, comma 1 del decreto legislativo 18 dicembre 1997, n. 466, il reddito complessivo netto dichiarato dai soggetti ivi indicato e' assoggettabile all'imposta personale con l'aliquota ridotta per la parte corrispondente alla remunerazione ordinaria della variazione in aumento del capitale investito rispetto a quello esistente alla chiusura dell'esercizio in corso alla data del 30 settembre 1996; Visto il comma 2, dell'art. 1 del citato decreto legislativo n. 466 del 1997, che dispone che la remunerazione ordinaria e' stabilita con decreto del Ministro delle finanze, di concerto con il Ministro del tesoro, da emanarsi entro il 31 marzo di ogni anno, tenendo conto dei rendimenti finanziari medi dei titoli obbligazionari pubblici e privati, aumentabili fino al tre per cento a titolo di compensazione di maggior rischio, differenziabile in funzione del settore dell'attivita' e delle dimensione dell'impresa, nonche' della localizzazione; Visti gli articoli 2 e 23 del>
decreto legislativo 30 luglio 1999, n. 300, concernente la istituzione del Ministero dell'economia e delle finanze; Considerato che gli indici maggiormente rappresentativi dei predetti rendimenti finanziari medi dei titoli obbligazionari pubblici o privati di cui al comma 2 dell'art. 1 del citato decreto legislativo n. 466 del 1997, sono il ´Rendistatoª (rendimento medio mensile dei B.T.P. con vita residua superiore all'anno) e il ´Rendiobª...
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