DECRETO 10 febbraio 1999 - Coefficienti di adeguamento ai fini della determinazione delle plusvalenze o minusvalenze di cui all'art. 81, comma 1, lettere c) e cbis), del testo unico delle imposte sui redditi, approvato con decreto del Presidente della Repubblica 22 dicembre 1986, n. 917, e successive modificazioni
IL DIRETTORE GENERALE del Dipartimento delle entrate Visto l'art. 2, comma 1, del decreto-legge 28 gennaio 1991, n. 27, convertito, con modificazioni, dalla legge 25 marzo 1991, n. 102, che stabilisce i criteri di determinazione dei redditi di cui all'art.
81, comma 1, lettere c) e cbis), del testo unico delle imposte sui redditi, approvato con decreto del Presidente della Repubblica 22 dicembre 1986, n. 917; Visto l'art. 2, comma 5, del citato decreto-legge 28 gennaio 1991, n. 27, nel testo sostituito dall'art. 2, comma 1, lettera a), del decreto-legge 23 maggio 1994, n. 308, convertito, con modificazioni, dalla legge 22 luglio 1994, n. 458, in forza del quale, ai fini della determinazione delle plusvalenze o delle minusvalenze di cui all'art.
81, comma 1, lettere c) e cbis) del citato testo unico delle imposte sui redditi, il costo fiscalmente riconosciuto delle partecipazioni sociali, delle azioni, delle quote rappresentative del capitale o del patrimonio e di altre partecipazioni analoghe, nonche' dei certificati rappresentativi di partecipazioni in societa', associazioni, enti ed altri organismi nazionali ed esteri, di obbligazioni convertibili, diritti di opzione e ogni altro diritto, che non abbia natura di interesse, connesso ai predetti rapporti, e' adeguato sulla base di un coefficiente pari al tasso di variazione della media dei valori dell'indice mensile dei prezzi al consumo per le famiglie di operai e di impiegati rilevati nell'anno in cui si e' verificata la cessione rispetto a quella dei medesimi valori rilevati nell'anno in cui e' avvenuto l'acquisto, sempreche' tra la cessione e l'acquisto siano intercorsi non meno di dodici mesi; Considerato che, ai sensi dell'art. 2, comma 5, del citato decreto-legge 28 gennaio 1991, n. 27, il Ministro delle finanze rende noti, con proprio decreto, i coefficienti di adeguamento da utilizzare ai fini della determinazione delle plusvalenze o...
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