Attuazione dell'art. 3, comma 102, della legge 27 dicembre 2003, n. 350 - Definizione delle modalita' di applicazione del contributo di solidarieta', per il periodo 2004-2006.
IL MINISTRO DEL LAVORO E DELLE POLITICHE SOCIALI di concerto con IL MINISTRO DELL'ECONOMIA E DELLE FINANZE
Vista la legge 27 dicembre 2003, n. 350; Visto, in particolare, l'art. 3, comma 103, della predetta legge, che demanda ad apposito decreto interministeriale la definizione delle modalita' di applicazione del contributo di solidarieta', per il periodo 2004/2006; Visto, altresi', il medesimo art. 3, comma 102, nella parte in cui stabilisce che gli importi del contributo di solidarieta' affluiscano al Fondo nazionale per le politiche sociali di cui al comma 101 del citato art. 3; Ritenuto di dover dare attuazione alle citate disposizioni legislative dettando le modalita' di applicazione del contributo di solidarieta' di cui trattasi;
Decreta
Art. 1.
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Il trattamento pensionistico complessivo che supera un importo pari a venticinque volte quello stabilito dall'art. 38, comma 1, della >legge
28 dicembre 2001, n. 448, rivalutato annualmente nella misura stabilita dall'art. 38, comma 5, lettera d), della predetta legge n. 448 del 2001, erogato da enti gestori di forme di previdenza obbligatoria, cui concorrono i trattamenti pensionistici integrativi nonche' complementari, per la parte a prestazione definita, come individuato dall'art. 3, comma 102 della legge 27 dicembre 2003, n.
350, e' assoggettato alla trattenuta di un contributo di solidarieta' nella misura del 3 per cento per il triennio 2004-2006.
Tale trattenuta e' applicata, in via preventiva e salvo conguaglio a conclusione dell'anno di riferimento, all'atto della corresponsione di ciascun rateo mensile.
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Il trattamento pensionistico complessivo da riconoscersi al titolare, al netto del contributo di solidarieta', non potra' comunque risultare inferiore ad un importo pari a quello indicato al primo periodo del comma 1.
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Ai fini dell'applicazione della trattenuta di cui al comma 1, e' preso a riferimento il trattamento pensionistico...
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