DECRETO DEL PRESIDENTE DELLA REGIONE 24 giugno 2015, n. 124 - Regolamento concernente criteri e modalita' per l'applicazione della riduzione dell'aliquota dell'Irap per i soggetti di cui all'articolo 7 della legge regionale 20 febbraio 2015, n. 3 (RilancimpresaFVG - Riforma delle politiche industriali). (15R00423)
(Pubblicato nel Bollettino Ufficiale della Regione Autonoma Friuli-Venezia Giulia dell'8 luglio 2015) IL PRESIDENTE Vista la legge regionale 20 febbraio 2015, n. 3 (RilancimpresaFVG - Riforma delle politiche industriali) e, in particolare, l'art. 7 (Riduzione aliquota Irap a favore di nuove imprese e imprese che trasferiscono l'insediamento produttivo nella regione Friuli-Venezia Giulia) che introduce una riduzione dell'aliquota dell'Irap a favore di imprese di nuova costituzione o che trasferiscono l'insediamento produttivo nel territorio regionale;
Atteso che la norma sopra citata stabilisce che il beneficio della riduzione dell'aliquota Irap a favore dei suddetti soggetti e' concessa nel rispetto della normativa europea in materia di aiuti d'importanza minore in relazione al settore di attivita' del beneficiario di cui: al regolamento (UE) n. 1407/2013 della Commissione del 18 dicembre 2013 relativo all'applicazione degli articoli 107 e 108 del trattato sul funzionamento dell'Unione europea agli aiuti «de minimis» (G.U.U.E. L 352 del 24 dicembre 2013), oppure al regolamento (UE) n. 1408/2013 della Commissione del 18 dicembre 2013 relativo all'applicazione degli articoli 107 e 108 del trattato sul funzionamento dell'Unione europea agli aiuti «de minimis» nel settore agricolo, (G.U.U.E. L 352 del 24 dicembre 2013), oppure al regolamento (UE) n. 717/2014 della Commissione del 27 giugno 2014 relativo all'applicazione degli articoli 107 e 108 del trattato sul funzionamento dell'Unione europea agli aiuti «de minimis» nel settore della pesca e dell'acquacoltura, (G.U.U.E. L 190 del 28 giugno 2014);
Visto in particolare l'art. 7, comma 3 della legge regionale n. 3/2015, ai sensi del quale i criteri e le modalita' di attuazione della disposizione di cui al medesimo art. 7, comma 1 della citata legge, sono stabiliti con...
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