DECRETO 30 marzo 2020 - Modifica dell'ambito di operativita' del regime dell'adempimento collaborativo. (20A02486)
IL MINISTRO DELL'ECONOMIA E DELLE FINANZE Visto il decreto legislativo 5 agosto 2015, n. 128, recante «Disposizioni sulla certezza del diritto nei rapporti tra fisco e contribuente, in attuazione degli articoli 5, 6 e 8, comma 2, della legge 11 marzo 2014, n. 23»;
Visto l'art. 3 del decreto legislativo 5 agosto 2015, n. 128, che «al fine di promuovere l'adozione di forme di comunicazione e di cooperazione rafforzate basate sul reciproco affidamento tra Amministrazione finanziaria e contribuenti, nonche' di favorire nel comune interesse la prevenzione e la risoluzione delle controversie in materia fiscale» istituisce «il regime dell'adempimento collaborativo fra l'Agenzia delle entrate e i contribuenti dotati di un sistema di rilevazione, misurazione, gestione e controllo del rischio fiscale, inteso quale rischio di operare in violazione di norme di natura tributaria ovvero in contrasto con i principi o con le finalita' dell'ordinamento tributario»;
Visti gli articoli da 4 a 7 del medesimo decreto legislativo 5 agosto 2015, n. 128, che individuano requisiti, doveri, effetti, competenze e procedure connessi al regime dell'adempimento collaborativo;
Visto l'art. 7, comma 4, lettera b), secondo periodo, del medesimo decreto legislativo 5 agosto 2015, n. 128, ai sensi del quale «Con decreto del Ministro dell'economia e delle finanze sono stabiliti i criteri in base ai quali possono essere, progressivamente, individuati gli ulteriori contribuenti ammissibili al regime, che conseguono un volume di affari o di ricavi non inferiore a quello di cento milioni di euro o...
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