DECRETO 7 gennaio 1999 - Approvazione della modulistica per il versamento delle tasse automobilistiche
IL DIRETTORE GENERALE del Dipartimento delle entrate
Visto l'art. 17, comma 10, della legge 27 dicembre 1997, n. 449, con il quale si dispone che con decreto del Ministero delle finanze sono stabilite le modalita' con le quali le regioni a statuto ordinario svolgono la riscossione, l'accertamento, il recupero, i rimborsi, l'applicazione delle sanzioni e il contenzioso amministrativo relativo alle tasse automobilistiche non erariali, funzioni alle stesse regioni a statuto ordinario demandate a decorrere dal 1 gennaio 1999; Visto ancora l'art. 17, comma 11, della legge 27 dicembre 1997, n.
449, con il quale si prevede che i tabaccai possono riscuotere le tasse automobilistiche previa adesione ad un'apposita convenzione tipo; Visto l'art. 2 del decreto del Ministro delle finanze del 25 novembre 1998, n. 418, pubblicato nella Gazzetta Ufficiale n. 285 del 5 dicembre 1998, con il quale si prevede che il controllo e la riscossione delle tasse automobilistiche siano effettuati direttamente dalle regioni o tramite concessionari individuati dalle stesse, e in particolare il comma 5, ove e' disposto che i concessionari e i soggetti abilitati alla riscossione rilasciano al contribuente una attestazione recante l'indicazione dei dati identificativi del veicolo, dell'importo e della data di versamento, della regione competente e della data di scadenza della tassa pagata; Visto l'art. 6 del predetto decreto del Ministro delle finanze del 25 novembre 1998, n. 418, con il quale si dispone che a decorrere dal 1 gennaio 1999, per il periodo transitorio, la gestione degli archivi regionali e dell'archivio nazionale delle tasse automobilistiche e' assicurata, dal Ministero delle finanze, e in particolare, il comma 9, prima parte, ove e' disposto che le attivita' di controllo e riscossione delle tasse automobilistiche possono essere affidate, nel periodo transitorio, dalle singole regioni al Ministero delle finanze; Visto ancora l'art. 6, comma 9, seconda parte, del citato decreto del Ministro delle finanze...
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