DECRETO 1 agosto 2002 - Comunicazione, ai sensi dell'art. 5, comma 2, del decreto-legge 8 luglio 2002, n. 138, dell'avvenuto esaurimento delle risorse disponibili per l'anno 2002, concernenti il credito d'imposta di cui all'art. 7 della legge 23 dicembre 2000, n. 388
IL RAGIONIERE GENERALE DELLO STATO IL CAPO DEL DIPARTIMENTO per le politiche fiscali e IL DIRETTORE dell'Agenzia delle entrate Visto l'art. 5, comma 1, del decreto-legge 8 luglio 2002, n. 138, che prevede l'integrale conferma dei crediti d'imposta previsti dalle vigenti disposizioni di legge, nonche' la possibilita' della loro fruizione entro i limiti degli oneri finanziari previsti in relazione alle relative disposizioni; Visto il comma 2 del citato art. 5, con il quale e' previsto che con uno o piu' decreti del Ministro dell'economia e delle finanze, di natura non regolamentare, sono stabilite, per ciascun credito d'imposta, la data di decorrenza delle disposizioni previste dal comma 1, e le modalita' di controllo dei relativi flussi; nonche' che, con decreto interdirigenziale da pubblicare nella Gazzetta Ufficiale e' comunicato l'avvenuto esaurimento delle risorse disponibili per la fruizione del predetto credito d'imposta, e che, a decorrere dalla pubblicazione di tale decreto, i soggetti interessati non possono piu' fruire di nuovi crediti di imposta i cui presupposti si sono realizzati successivamente alla data di entrata in vigore dello stesso decreto-legge n. 138 del 2002; Visto il decreto del Ministro dell'economia e delle finanze del 1 agosto 2002 con il quale e' stato previsto, tra l'altro, che il credito d'imposta di cui all'art. 7 della legge 23 dicembre 2000, n.
388, relativo alle assunzioni dei lavoratori dipendenti con contratto di lavoro a tempo indeterminato, e' fruibile, per l'anno 2002, nel...
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