Accertamento del periodo di mancato funzionamento dell'Ufficio ACI di Salerno.
IL DIRETTORE REGIONALE
della Campania
In base alle attribuzioni conferitegli dalle norme riportate nel seguito del presente atto;
Dispone:
E' accertato il mancato funzionamento, in data 2 febbraio 2007, dell'Ufficio ACI di Salerno. Motivazioni.
Con nota prot. n. 347 del 30 gennaio 2007, l'Ufficio provinciale ACI di Salerno segnalava che, a causa di un'assemblea del personale, gli sportelli del PRA, in data 2 febbraio 2007, sarebbero rimasti chiusi al pubblico.
La Procura generale della Repubblica presso la Corte di appello di Salerno, con nota del 1° febbraio 2007, prot. 528/07/U, ha segnalato l'evento ai fini dell'emanazione del decreto di sospensione dei termini di adempimento agli obblighi tributari scadenti nella giornata del 2 febbraio 2007. Riferimenti normativi:
decreto legislativo 30 luglio 1999, n. 300;
decreto ministeriale 28 dicembre 2000;
attribuzioni dei direttori delle direzioni regionali dell'Agenzia delle entrate: statuto dell'Agenzia delle entrate (art. 11; art. 13, comma 1);
regolamento di amministrazione dell'Agenzia delle entrate (art. 7);
norme sulle proroghe dei termini di prescrizione e decadenza per mancato o...
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