DECRETO 13 gennaio 2020 - Accertamento del periodo di mancato funzionamento della Commissione tributaria provinciale di Benevento nella giornata del 16 dicembre 2019. (20A00426)
IL DIRETTORE della Giustizia tributaria Visto il decreto legislativo 31 dicembre 1992, n. 545, recante disposizioni in materia di ordinamento degli organi speciali di giurisdizione tributaria ed organizzazione degli uffici di collaborazione;
Visto il decreto legislativo 31 dicembre 1992, n. 546, recante disposizioni sul processo tributario;
Visto il decreto-legge 21 giugno 1961, n. 498, convertito dalla legge 28 luglio 1961, n. 770, e successive modificazioni, recante norme per la sistemazione di talune situazioni dipendenti da mancato od irregolare funzionamento degli uffici finanziari;
Visto il decreto ministeriale 17 luglio 2014 recante l'individuazione e le attribuzioni degli uffici di livello dirigenziale non generale dei Dipartimenti del Ministero dell'economia e delle finanze, con particolare riguardo all'art. 4, comma 7, in materia di attribuzione di competenze alla Direzione della giustizia tributaria;
Vista la nota n. 2191 del 17 dicembre 2019, con la quale l'ufficio di segreteria della Commissione tributaria provinciale di Benevento ha comunicato il mancato funzionamento a partire dalle ore 10,15 della giornata del 16 dicembre 2019, in ottemperanza all'ordinanza del sindaco del Comune di Benevento n. 174 del 16 dicembre 2019, che ha disposto in via precauzionale, la chiusura degli uffici pubblici, a seguito dello «sciame sismico» che ha interessato il territorio comunale;
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