DECRETO 3 aprile 2013 - Accertamento del periodo di mancato funzionamento dell'Ufficio provinciale - Territorio di Sassari sezione staccata di Tempio Pausania Reparto di Pubblicita' immobiliare. (13A03187)
IL DIRETTORE REGIONALE della Sardegna - Territorio Visto il decreto-legge 21/06/1961, n. 498, convertito con modificazioni, nella Legge 28/07/1961, n. 770, recante norme per la sistemazione di talune situazioni dipendenti da mancato o irregolare funzionamento degli Uffici finanziari;
Vista la Legge 25/10/1985, n. 592;
Visto il decreto legislativo 03/02/1993, n. 29;
Visto l'art. 33 della Legge 18/02/1999 n. 28, pubblicata nella Gazzetta Ufficiale - serie generale - n. 43 del 22/02/1999, che ha sostituito l'art. 3 del decreto-legge 21/06/1961, n. 498, convertito, con modificazioni, dalla legge 28/07/1961, n. 770, come sostituito dall'art.2 della legge 25/10/1985, n. 592, che ha dettato nuove disposizioni in materia di mancato o irregolare funzionamento degli Uffici finanziari, tra cui l'avere demandato la competenza ad emanare il decreto di accertamento del periodo di mancato o irregolare funzionamento degli Uffici finanziari al direttore generale, regionale o compartimentale;
Vista la nota prot. n. 22360 del 26/03/1999 con la quale il Dipartimento del Territorio, Direzione Centrale per i SS.GG., il Personale e l'Organizzazione ha disposto che a decorrere dal 09/03/1999 le Direzioni Compartimentali dovranno provvedere direttamente, nell'ambito delle proprie competenze, all'emanazione dei decreti di cui trattasi;
Visto l'art. 10 del Decreto L.vo 26/01/2001 n. 32, pubblicato sulla Gazzetta Ufficiale n. 53 del 5 marzo 2001, che ha modificato gli artt. 1 e 3 del citato Decreto Legge n. 498/1961, sancendo che prima dell'emissione del decreto di accertamento del periodo di mancato o irregolare funzionamento dell'ufficio occorre verificare che lo stesso non sia dipeso da disfunzioni organizzative dell'amministrazione finanziaria e sentire al riguardo il garante del contribuente;
Visto l'art. 23-quater del decreto legge 6 luglio 2012 n. 95 convertito con modificazioni, dalla L. 7 agosto 2012, n. 135, che ha disposto l'incorporazione dell'Agenzia del Territorio nell'Agenzia delle Entrate a decorrere dal 01 dicembre 2012;
Vista la nota prot. n. 1624 del 15/03/2013 del Direttore dell'Ufficio...
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