DECRETO 8 Giugno 2007 - Determinazione della tipologia e della data del tasso euribor da assumere a riferimento per il calcolo degli interessi da corrispondere per la restituzione in forma rateale delle anticipazioni effettuate, per effetto dell'obbligo del non riscosso come riscosso, dalle societa' concessionarie del servizio naziona...
IL MINISTRO DELL'ECONOMIA E DELLE FINANZE
Visto l'art. 3 del decreto-legge 30 settembre 2005, n. 203, convertito, con modificazioni, dalla legge 2 dicembre 2005, n. 248, recante disposizioni in materia di servizio nazionale della riscossione;
Visto l'art. 3, comma 13, lettere a) e c), del citato decreto-legge n. 203 del 2005, ai sensi del quale la restituzione delle anticipazioni nette effettuate, in forza dell'obbligo del non riscosso come riscosso, dalle societa' concessionarie del servizio nazionale della riscossione acquistate dalla Riscossione s.p.a., a favore dello Stato e degli enti non erariali, avviene, a decorrere dal 2008, rispettivamente, in dieci rate annuali, ad un tasso di interesse pari all'euribor diminuito di 0,60 punti, e in venti rate annuali, ad un tasso d'interesse pari all'euribor diminuito di 0,50;
Visto che lo stesso art. 3, comma 13, lettere a) e c) del decreto-legge n. 203 del 2005 rinvia ad un decreto del Ministro dell'economia e della finanze la determinazione della tipologia e della data dell'euribor da assumere come riferimento per il calcolo dei predetti interessi;
Considerata l'esigenza di individuare, con il predetto decreto del Ministro dell'economia e delle finanze, la scadenza delle sopra evidenziate rate annuali e di fissarla al 31 dicembre di ogni anno;
Ritenuta l'opportunita', a fronte della previsione normativa di rate annuali, di scegliere l'euribor a dodici mesi;
Considerata l'aleatorieta' del tasso fissato giornalmente e ritenuta, quindi, la ragionevolezza del riferimento alla media aritmetica dell'euribor a dodici mesi registrato nel mese che precede di un mese il periodo di godimento del pagamento di ciascuna rata;
Decreta:
Art. 1.
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Le rate annuali di pari importo con le quali avviene, a decorrere dal 1° gennaio...
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