DECRETO 30 luglio 1998 - Modalita' di applicazione delle operazioni di coupon stripping e ricostituzione dei titoli di Stato
IL MINISTRO DELLE FINANZE di concerto con IL MINISTRO DEL TESORO, DEL BILANCIO E DELLA PROGRAMMAZIONE ECONOMICA
Visto il decreto legislativo 21 novembre 1997, n. 461, riguardante il riordino della disciplina tributaria dei redditi di capitale e dei redditi diversi di natura finanziaria, a norma dell'art. 3, comma 160, della legge 23 dicembre 1996, n. 662, e, in particolare, l'art.
13, commi 1, 2, 3 e 4, i quali prevedono che con apposito decreto del Ministro delle finanze, di concerto con il Ministro del tesoro, del bilancio e della programmazione economica, sono stabiliti i criteri per la determinazione degli interessi ed altri proventi delle obbligazioni e titoli similari, nonche' del coefficiente di rettifica finalizzato a rendere equivalente la tassazione in base alla percezione con quella in base alla maturazione, e che il medesimo regime puo' essere esteso ad altre tipologie di obbligazioni e titoli similari con cedola; Visto il decreto del Ministro delle finanze, di concerto con il Ministro del tesoro, del bilancio e della programmazione economica, 30 giugno 1998, pubblicato nella Gazzetta Ufficiale n. 156 del 7 luglio 1998, concernente la determinazione del coefficiente di rettifica da applicare agli interessi ed altri proventi delle obbligazioni e titoli similari maturati dal giorno di emissione; Visto il decreto del Ministro del tesoro, del bilancio e della programmazione economica 15 luglio 1998, pubblicato nella Gazzetta Ufficiale n. 167 del 20 luglio 1998, concernente le operazioni di coupon stripping e ricostituzione dei titoli di Stato;
Decreta:
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Ai fini dell'applicazione del coefficiente di rettifica di cui all'art. 13 del decreto legislativo 21 novembre 1997, n. 461, per i titoli senza...
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