DECRETO 5 marzo 1998 - Determinazione dell'interesse di differimento e di dilazione per la regolarizzazione rateale dei debiti per contributi ed accessori di legge dovuti dai datori di lavoro agli enti gestori di forme di previdenza ed assistenza obbligatoria
IL MINISTRO DEL TESORO, DEL BILANCIO E DELLA PROGRAMMAZIONE ECONOMICA di concerto con IL MINISTRO DEL LAVORO E DELLA PREVIDENZA SOCIALE
Visto il decreto-legge 29 luglio 1981, n. 402, convertito nella legge 26 settembre 1981, n. 537, recante norme per il contenimento della spesa previdenziale e l'adeguamento delle contribuzioni, il quale all'art.13 dispone che l'interesse di differimento e di dilazione per la regolarizzazione rateale dei debiti per i contributi ed accessori di legge dovuti dai datori di lavoro agli enti gestori di forme di previdenza ed assistenza obbligatoria e' pari al tasso degli interessi attivi previsti dagli accordi interbancari per i casi di piu' favorevole trattamento, maggiorato di cinque punti, e sara' determinato con decreto del Ministro del tesoro di concerto con il Ministro del lavoro e previdenza sociale con effetto dalla data di emanazione del decreto stesso; Visto decreto-legge 9 ottobre 1989, n. 338, convertito nella legge 7 dicembre 1989, n. 389, il quale all'art. 2, comma 12, dispone che la maggiorazione di cui al sopramenzionato art. 13 e' elevata da 8,50 punti a 12 punti, con effetto dalla data di pubblicazione del relativo decreto ministeriale; Visto il decreto-legge 14 giugno 1996, n. 318, convertito nella legge 29 luglio 1996, n. 402, il quale all'art. 3, comma 4 stabilisce che, a decorrere dal 1 luglio 1996, e' determinata in sei punti la maggiorazione di cui al sopracitato art. 13, primo comma del decreto-legge n. 402/1981, convertito, con modificazioni, nella legge n....
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