DECRETO 8 luglio 2005 - Modifica dei compensi spettanti agli ispettori di societa' fiduciarie e di revisione
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MINISTERO DELLE ATTIVITA' PRODUTTIVE
DECRETO 8 luglio 2005 Modifica dei compensi spettanti agli ispettori di societa' fiduciarie e di revisione.
IL MINISTRO DELLE ATTIVITA' PRODUTTIVE Vista la legge 23 novembre 1939, n. 1966, concernente la disciplina delle societa' fiduciarie e di revisione; Visto il regio decreto 22 aprile 1940, n. 531, contenente le norme di attuazione della citata legge; Visto l'art. 1, secondo comma, del decreto-legge 5 giugno 1986, n.
233, convertito con la legge 1∞ agosto 1986, n. 430, che consente di disporre ispezioni periodiche o straordinarie, avvalendosi, ove occorra, dell'opera di esperti con onere a carico delle societa', anche al fine di controllare che siano rimosse situazioni di irregolarita'; Visto il decreto legislativo 30 marzo 2001, n. 165, recante norme generali sull'ordinamento del lavoro alle dipendenze delle amministrazioni pubbliche; Visto il decreto ministeriale del 18 giugno 1993, pubblicato nella Gazzetta Ufficiale dell'8 luglio 1993, n. 158 concernente l'istituzione di un elenco di esperti per l'affidamento di incarichi ispettivi presso societa' fiduciarie e di revisione; Visto in particolare l'art. 6 del predetto decreto che stabilisce il compenso da corrispondere agli esperti con onere a carico delle societa' fiduciarie ispezionate, ai sensi dell'art. 5 del regio decreto 22 aprile 1940, n. 531; Considerato che il predetto art. 6 prevede, in particolare, che ´il compenso sopra citato viene determinato sulla scorta delle tariffe applicate, dalle societa' di revisione e certificazione di cui all'art. 8 del decreto del Presidente della Repubblica 31 marzo 1975, n. 136, al revisore esperto (senior) in base al numero delle ore desunte dai verbali di accesso, con un massimale di lire tre milioni (ora millecinquecentoquarantanove/39 euro). Tale importo potra' essere aumentato fino ad un massimo del doppio per tener conto della redazione della relazione ispettiva, della raccolta degli allegati, della complessita' e della qualita' del lavoro svoltoª; Ritenuto di rivalutare, in...
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