DECRETO 6 giugno 2013 - Certificazione relativa al rimborso degli oneri per interessi per l'attivazione delle maggiori anticipazioni di tesoreria conseguenti alla sospensione della prima rata dell'anno 2013 dell'imposta municipale propria (IMU). (13A05122)
IL DIRETTORE CENTRALE della finanza locale Visto l'art. 1, comma 1, del decreto-legge 21 maggio 2013, n. 54, in base al quale, nelle more di una complessiva riforma della disciplina dell'imposizione fiscale sul patrimonio immobiliare, per l'anno 2013, il versamento della prima rata dell'imposta municipale propria, di cui all'art. 13 del decreto-legge 6 dicembre 2011, n. 201, convertito, con modificazioni, dalla legge 22 dicembre 2012, n. 214, e' sospeso per le categorie di immobili indicati nei successivi punti a), b) e c) del medesimo comma 1;
Visto il successivo comma 2, del citato art. 1 del decreto-legge 21 maggio 2013, n. 54, che dispone un ulteriore incremento del limite massimo di ricorso all'anticipazione di tesoreria di cui all'art. 222 del testo unico delle leggi sull'ordinamento degli enti locali, di cui al decreto legislativo 18 agosto 2000, n. 267, come modificato, per l'anno 2013, dall'art. 1, comma 9, del decreto-legge 8 aprile 2013, n. 35;
Visto il seguente comma 3, del ripetuto art. 1 del decreto-legge 21 maggio 2013, n. 54, che attribuisce ad un decreto del Ministero dell'interno il compito di determinare le modalita' e i termini con i quali i comuni possono chiedere al medesimo Ministero il rimborso degli oneri per interessi per l'attivazione delle maggiori anticipazioni di tesoreria conseguenti alla sospensione della prima rata dell'imposta municipale propria, fissata dall'attuale disposizione normativa in materia al 16 giugno 2013;
Visto il successivo art. 2, comma 1, del richiamato decreto-legge 21 maggio 2013, n. 54, che stabilisce che in caso di mancata adozione della riforma prevista dallo stesso decreto-legge entro la data del 31 agosto 2013, continua ad applicarsi la disciplina vigente e il termine di versamento della prima rata dell'imposta municipale propria di cui al medesimo art. 1 e' fissato al 16 settembre 2013;
Considerato che la copertura dell'onere derivante dall'applicazione delle disposizioni di cui al citato art. 1, comma 3, del decreto-legge n. 54 del 2013, sara' assicurata nel limite massimo delle risorse stanziate per tale finalita' e che...
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