COMUNICATO - Legge regionale 21 dicembre 2012 n. 51 - Disposizioni per la formazione del bilancio annuale e pluriennale della regione Liguria (Legge finanziaria 2013) - Variazione dell'aliquota dell'addizionale regionale IRPEF. (12A13675)
IL CONSIGLIO REGIONALE - ASSEMBLEA LEGISLATIVA DELLA LIGURIA ha approvato IL PRESIDENTE DELLA GIUNTA promulga la seguente legge regionale: (Omissis);
Art. 25. Variazione dell'addizionale regionale all'imposta sul reddito 1. Per l'anno d'imposta 2012, l'aliquota dell'addizionale regionale all'imposta sul reddito (IRPEF), di cui all'art. 50 del decreto legislativo 15 dicembre 1997, n. 446 (Istituzione dell'imposta regionale sulle attivita' produttive, revisione degli scaglioni, delle aliquote e delle detrazioni dell'IRPEF e istituzione di una addizionale regionale a tale imposta, nonche' riordino della disciplina dei tributi locali) e successive modificazioni e integrazioni, per i soggetti aventi un reddito complessivo ai fini dell'addizionale regionale IRPEF non superiore ad euro 27.000,00, e' fissata nella misura prevista dall'art. 50, comma 3, primo periodo, del d.lgs. 446/1997 e successive modificazioni e integrazioni e dall'art. 6, comma 1, del d.lgs. 68/2011 e successive modificazioni e integrazioni, senza alcuna maggiorazione regionale. 2. Per i soggetti aventi un reddito complessivo ai fini dell'addizionale regionale IRPEF superiore ad euro 27.000,00, per l'anno d'imposta 2012, l'aliquota dell'addizionale regionale all'imposta sul reddito (IRPEF), di cui all'art. 50 del d.lgs. 446/1997 e successive modificazioni e integrazioni, da applicarsi all'intero ammontare del reddito complessivo, e' fissata nella misura prevista dall'art. 50, comma 3, primo periodo, del d.lgs. 446/1997 e successive modificazioni e integrazioni e dall'art. 6, comma 1, del d.lgs. 68/2011 e successive modificazioni e integrazioni, maggiorata nella misura dello 0,50 per cento, fatto salvo quanto previsto al comma 3. 3. Per l'anno d'imposta 2012 per i soggetti aventi un reddito complessivo ai fini dell'addizionale regionale IRPEF compreso fra euro 27.000,01 ed euro 27.137,38, l'imposta determinata ai sensi del comma 2 e' ridotta di un importo pari al prodotto tra il coefficiente...
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