DECRETO 22 dicembre 2017 - Modalita' di attuazione delle disposizioni in materia di rimborsi da conto fiscale. (18A00052)
IL DIRETTORE GENERALE DELLE FINANZE di concerto con IL RAGIONIERE GENERALE DELLO STATO Visto l'art. 38-bis del decreto del Presidente della Repubblica 26 ottobre 1972, n. 633, recante la disciplina dell'esecuzione dei rimborsi dell'imposta sul valore aggiunto;
Visto l'art. 78 della legge 30 dicembre 1991, n. 413, che ha istituito il conto fiscale;
Visto il decreto interministeriale 28 dicembre 1993, n. 567, recante il regolamento di attuazione dell'art. 78, commi da 27 a 38, della legge 30 dicembre 1991, n. 413, concernente l'istituzione del conto fiscale;
Visto il decreto interministeriale 22 maggio 1998, n. 183, recante le norme per l'individuazione della struttura di gestione prevista dall'art. 22, comma 3, del decreto legislativo 9 luglio 1997, n. 241;
Visto l'art. 34, comma 1, della legge 23 dicembre 2000, n. 388, che stabilisce il limite massimo, per ciascun anno solare, dei crediti di imposta e dei contributi compensabili ai sensi dell'art. 17 del decreto legislativo 9 luglio 1997, n. 241, ovvero rimborsabili ai soggetti intestatari di conto fiscale;
Visto l'art. 1, comma 4-bis, del decreto-legge 24 aprile 2017, n. 50, introdotto dalla legge di conversione 21 giugno 2017, n. 96, il quale prevede che, a decorrere dal 1° gennaio 2018, i rimborsi da conto fiscale di cui all'art. 78 della...
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