DECRETO 21 maggio 2003 - Attivita' convenzionale dell'Agenzia delle entrate - Riscossione entrate anche non tributarie tramite modello F24
IL MINISTRO DELL'ECONOMIA E DELLE FINANZE Visto l'art. 57, comma 2, del decreto legislativo 30 luglio 1999, n. 300, ai sensi del quale le regioni e gli enti locali possono attribuire alle agenzie fiscali, in tutto o in parte, la gestione delle funzioni ad essi spettanti, regolando con autonome convenzioni le modalita' di svolgimento dei compiti e gli obblighi che ne conseguono; Visto l'art. 1, comma 2, del decreto-legge 15 aprile 2002, n. 63, convertito nella legge 15 giugno 2002, n. 112, che attribuisce al Ministro dell'economia e delle finanze l'individuazione delle modalita' di riscossione, che prevedano anche sistemi di rateazione e di compensazione di entrate anche di natura non tributaria, o non erariale, anche degli enti non territoriali; Visto il capo III del decreto legislativo 9 luglio 1997, n. 241, che prevede l'effettuazione di versamenti unitari, con eventuale compensazione, delle imposte, dei contributi previdenziali ed assistenziali e dei premi di cui all'art. 17, comma 2, dello stesso decreto legislativo; Considerato che la procedura di riscossione di cui al capo III del citato decreto legislativo 9 luglio 1997, n. 241, assicura la possibilita' di conseguire le finalita'...
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