DECRETO 29 agosto 2013 - Applicazione al comune di Isernia della sanzione per violazione del patto di stabilita' interno, relativo all'anno 2010, a seguito di accertamento successivo. (13A07344)
IL CAPO DIPARTIMENTO PER GLI AFFARI INTERNI E TERRITORIALI Visto l'art. 7, comma 2, del decreto legislativo 6 settembre 2011 n. 149 - nel testo vigente prima della modifica introdotta dall'art. 4, comma 12-bis del decreto-legge 2 marzo 2012 n. 16 convertito, con modificazioni, dalla legge 26 aprile 2012 n. 44 - con il quale sono previste sanzioni a carico degli enti che non rispettano il patto di stabilita' interno, fra cui una riduzione del fondo sperimentale di riequilibrio in misura pari alla differenza tra il risultato registrato e l'obiettivo programmatico predeterminato e comunque per un importo non superiore al 3 per cento delle entrate correnti registrate nell'ultimo consuntivo;
Visto l'art. 8, comma 1, del decreto-legge 10 ottobre 2012 convertito, con modificazioni, dalla legge 7 dicembre 2012 n. 213, con il quale si prevede che il riferimento al gia' citato 3 per cento delle entrate correnti registrate nell'ultimo consuntivo si intende riferito all'ultima annualita' della certificazione al rendiconto di bilancio acquisita dal Ministero dell'interno ai sensi dell'art. 161 del decreto legislativo 18 agosto 2000 n. 267;
Considerato che agli enti che non hanno rispettato il patto di stabilita' dell'anno 2010 il citato 3 per cento e' stato calcolato sul certificato al rendiconto di bilancio dell'anno 2009;
Visto l'art. 31, comma 28, della legge del 12 novembre 2011 n. 183, con il quale si prescrive che agli enti locali per i quali la violazione del patto di stabilita' interno sia accertata successivamente all'anno seguente a quello cui la violazione si riferisce, le sanzioni previste dal predetto art. 7, comma 2, del decreto legislativo 6 settembre 2011 n. 149, si applicano nell'anno successivo a quello in cui e' stato accertato il mancato rispetto del patto di stabilita' interno;
Visto l'art. 1, comma 384 della legge 24 dicembre 2012 n. 228, in base al quale «Per gli anni 2013 e 2014 le disposizioni vigenti in materia di sanzioni che richiamano il fondo sperimentazione di riequilibrio o i...
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