Differimento del termine per la comunicazione all'Agenzia delle entrate dell'esercizio dell'opzione per avvalersi della disciplina in tema di - articolo 119 del TUIR.
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DECRETO DEL PRESIDENTE DEL CONSIGLIO DEI MINISTRI 28 giugno 2005
Differimento del termine per la comunicazione all'Agenzia delle entrate dell'esercizio
dell'opzione per avvalersi della disciplina in tema di ´consolidato nazionaleª
- articolo 119 del TUIR.
IL PRESIDENTE DEL CONSIGLIO DEI MINISTRI
Visto il testo unico delle imposte sui redditi, di cui al decreto del Presidente della Repubblica 26 dicembre 1986, n. 917; Visto, in particolare, l'ar. 119, comma 1, lettera d), del predetto testo unico, il quale, in materia di consolidato nazionale, prevede che l'efficacia dell'opzione per la tassazione di gruppo di imprese controllate residenti, esercitata dai soggetti di cui all'art. 117 dello stesso testo unico, e' subordinata al verificarsi della condizione che l'avvenuto esercizio congiunto dell'opzione, da parte di ciascuna controllata e dell'ente o societa' controllante, sia comunicato all'Agenzia delle entrate entro il sesto mese del primo esercizio cui si riferisce l'esercizio dell'opzione stessa; Visto l'art. 12, comma 5, del decreto legislativo 9 luglio 1997, n. 241, in base al quale con decreto del Presidente del Consiglio dei Ministri possono essere modificati, tenuto conto, tra l'altro, delle esigenze generali dei contribuenti e dei sostituti e dei responsabili d'imposta, i termini riguardanti gli adempimenti degli stessi soggetti, relativi a imposte e contributi dovuti in base allo stesso decreto legislativo; Considerata l'esigenza di riconoscere ai contribuenti un piu' ampio termine per trasmettere...
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