DECRETO-LEGGE 22 ottobre 2016, n. 193 - Disposizioni urgenti in materia fiscale e per il finanziamento di esigenze indifferibili. (16G00209)
IL PRESIDENTE DELLA REPUBBLICA Visti gli articoli 77, 81 e 87 della Costituzione;
Visto il decreto legislativo 30 luglio 1999, n. 300 e successive modificazioni;
Ritenuta la straordinaria necessita' e urgenza per le esigenze di finanza pubblica e per il corretto rapporto tra fisco e contribuente di ottimizzare l'attivita' di riscossione adottando disposizioni per la soppressione di Equitalia e per adeguare l'organizzazione dell'Agenzia delle entrate anche al fine di garantire l'effettivita' del gettito delle entrate e l'incremento del livello di adempimento spontaneo degli obblighi tributari e per i fini di cui all'articolo 4, paragrafo 3, del Trattato sul funzionamento dell'Unione europea (TFUE), e all'articolo 81, comma 1, della Costituzione;
Tenuto conto altresi', per le misure da adottare per le predette urgenti finalita', del contenuto del rapporto Italia - Amministrazione fiscale dell'organizzazione per la cooperazione e lo sviluppo economico (OCSE), pubblico il 19 luglio 2016 e, in particolare, del capitolo 6, rubricato «riscossione coattiva delle imposte: problemi specifici identificati»;
Considerata la straordinaria necessita' ed urgenza di riaprire i termini della procedura di collaborazione volontaria nonche' di prevedere misure di contrasto all'evasione fiscale;
Considerata la straordinaria necessita' ed urgenza di procedere alla revisione della disciplina di alcuni adempimenti tributari che risultino di scarsa utilita' all'amministrazione finanziaria ai fini dell'attivita' di controllo o di accertamento, o comunque non conformi al principio di proporzionalita';
Considerata la straordinaria necessita' ed urgenza di prevedere misure di finanziamento di spese collegate ad esigenze indifferibili;
Vista la deliberazione del Consiglio dei ministri, adottata nella riunione del 15 ottobre 2016;
Sulla proposta del Presidente del Consiglio dei ministri e del Ministro dell'economia e delle finanze;
Emana il seguente decreto-legge: Art. 1 Soppressione di Equitalia 1. A decorrere dal 1° luglio 2017 le societa' del Gruppo Equitalia sono sciolte. Le stesse sono cancellate d'ufficio dal registro delle imprese ed estinte, senza che sia esperita alcuna procedura di liquidazione. Dalla data di entrata in vigore del presente decreto e' fatto divieto alle societa' di cui al presente comma di effettuare assunzioni di personale a qualsiasi titolo e con qualsivoglia tipologia contrattuale. 2. Dalla data di cui al comma 1, l'esercizio delle funzioni relative alla riscossione nazionale, di cui all'articolo 3, comma 1, del decreto-legge 30 settembre 2005, n. 203, convertito, con modificazioni, dalla legge 2 dicembre 2005, n. 248, riattribuito all'Agenzia delle entrate di cui all'articolo 62 del decreto legislativo 30 luglio 1999, n. 300, e' svolto dall'ente strumentale di cui al comma 3. 3. Al fine di garantire la continuita' e la...
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