CIRCOLARE 8 febbraio 2005, n. 2 - Imprese editrici di quotidiani e periodici - Imprese editrici di libri - Credito d'imposta per acquisto di carta - Legge 24 dicembre 2003, n. 350, articolo 4, commi da 181 a 186 e 189 - Decreto del Presidente del Consiglio dei Ministri 21 dicembre 2004, n. 318. (Circolare n. 1/2005)
Si fa seguito alla >circolare
del Capo del Dipartimento per l'informazione e l'editoria del 21 gennaio 2005, n. 1, pubblicata nella Gazzetta Ufficiale del 26 gennaio 2005, n. 20, per fornire ulteriori elementi interpretativi della normativa in oggetto, anche sulla base dei quesiti che pervengono a questo Dipartimento.
In particolare, la citata circolare n. 1/2005 ha gia' precisato che ai fini dell'ammissione al credito di imposta, per quanto riguarda in particolare la certificazione dei bilanci prevista dal comma 182, dell'art. 4 della legge 24 dicembre 2003, n. 350, nonche' dall'art.
1, comma 1, lettera d), del decreto del Presidente del Consiglio dei Ministri 21 dicembre 2004, n. 318, si fa riferimento a quanto disposto dall'art. 3, comma 2, lettera g) della legge 7 agosto 1990, n. 250, in materia di certificazione del bilancio da parte di imprese che beneficiano dei contributi per l'editoria.
Per quanto riguarda esclusivamente le imprese editrici di libri...
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