DECRETO 3 agosto 2017 - Revisione delle disposizioni attuative in materia di aiuto alla crescita economica (ACE). (17A05600)
IL MINISTRO DELL'ECONOMIA E DELLE FINANZE Visto il decreto-legge 30 dicembre 2016, n. 244, convertito, con modificazioni, dalla legge 27 febbraio 2017, n. 19 e, in particolare, l'art. 13-bis, recante «Coordinamento della disciplina in materia di IRES e IRAP con il decreto legislativo n. 139 del 2015»;
Visto il comma 11 del citato art. 13-bis con il quale e' stabilito che, con decreto del Ministro dell'economia e delle finanze sono adottate le disposizioni di revisione del decreto del Ministro dell'economia e delle finanze 14 marzo 2012, recante «Disposizioni di attuazione dell'art. 1 del decreto-legge 6 dicembre 2011, n. 201, concernente l'Aiuto alla crescita economica (Ace)», pubblicato nella Gazzetta Ufficiale n. 66 del 19 marzo 2012, al fine di coordinare la normativa ivi contenuta per i soggetti che applicano i principi contabili internazionali con quella prevista per i soggetti che applicano le disposizioni dello stesso art. 13-bis;
Vista la legge 11 dicembre 2016, n. 232 e, in particolare, i commi da 549 a 553 dell'art. 1 che hanno dettato nuove modalita' di determinazione dell'Aiuto alla crescita economica (Ace);
Visto il decreto-legge 6 dicembre 2011, n. 201, convertito, con modificazioni, dalla legge di conversione 22 dicembre 2011, n. 214, e successive modificazioni, e, in particolare, l'art. 1 con il quale e' stata introdotta l'Aiuto alla crescita economica (Ace);
Visto il comma 8 dell'art. 1 del citato decreto-legge n. 201 del 2011 che demanda ad un decreto del Ministro dell'economia e delle finanze la determinazione delle disposizioni di attuazione nonche' delle eventuali disposizioni aventi finalita' antielusiva specifica;
Visto il decreto del Ministro dell'economia e delle finanze 14 marzo 2012, recante «Disposizioni di attuazione dell'art. 1 del decreto-legge 6 dicembre 2011, n. 201, concernente l'Aiuto alla crescita economica (Ace)»;
Visto il decreto del Presidente della Repubblica 29 settembre 1973, n. 600, recante «Disposizioni comuni in materia di accertamento delle imposte sui redditi»;
Visto il testo unico delle imposte sui redditi, approvato con decreto del Presidente della Repubblica 22 dicembre 1986,...
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